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108 chapters · 1,110 sections in this title.
N.D.C.C. § 57-60-01 Definitions
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As used in this chapter: 1. "Byproducts" means commercially usable products produced during the coal gasification or coal beneficiation process other than the principal product of a coal gasification plant or of a coal beneficiation plant. 2. "Carbon dioxide capture" means remova…
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…
