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108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-60-02 Imposition of taxes
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There is hereby imposed upon the operator of each coal conversion facility a tax paid monthly for the privilege of producing products of such coal conversion facility. The rate of the tax must be computed as follows: 1. For all coal conversion facilities, except as otherwise prov…
N.D.C.C. § 57-60-02.1 Carbon dioxide capture credit - Reporting requirement
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A coal conversion facility that achieves a twenty percent capture of carbon dioxide emissions during a taxable period is entitled to a twenty percent reduction in the state legacy fund share of the tax imposed under section 57-60-02 during that taxable period. The facility is ent…
N.D.C.C. § 57-60-02.2 Coal conversion facility tax - Exemption - Lignite research tax - Imposition. (Effective through June 30, 2031)
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1. a. Excluding the generation tax imposed under subsection 3 of section 57-60-02, a coal conversion facility is entitled to a partial exemption from the coal conversion state share of the tax imposed under section 57-60-02 equal to: (1) Ninety percent of the coal conversion stat…
N.D.C.C. § 57-60-03 Measurement and recording of synthetic natural gas, byproducts, beneficiated coal, or electricity produced and carbon dioxide capture
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The production of synthetic natural gas, byproducts, beneficiated coal, or electrical power and data necessary to determine the amount of carbon dioxide captured must be measured at the place of production or generation, and any person subject to the imposition of the taxes provi…
