Title 57, Taxation

No state severance tax may be imposed on coal used in, or coal used to produce steam that is used in, agricultural commodity processing facilities as defined in subsection 4 of section 57-39.2-04.4 located within North Dakota or adjacent states or any facility owned by the state …

1. There is imposed upon all coal or commercial leonardite severed for sale or for industrial purposes by coal or commercial leonardite mines within the state a tax, separate from and additional to the tax imposed by section 57-61-01, of two cents per ton of two thousand pounds […

All money deposited in the lignite research fund is appropriated as a continuing appropriation to the industrial commission, except as provided in section 54-17.5-05, to be used for the purposes stated in chapter 54-17.5.

For coal or commercial leonardite subject to taxes under this chapter which is shipped out of state after June 30, 2001: 1. The coal or commercial leonardite is subject to thirty percent of the taxes imposed under section 57-61-01 and the entire revenue under this subsection must…

1. Severance tax may not be imposed on the first one million tons [907,184.74 metric tons] of coal per year used as a feedstock by a coal processing facility that utilizes coal as a feedstock in this state as defined in section 57-39.2-04.21. 2. The owner or operator of a coal pr…

The severance tax as provided in this chapter is due within twenty-five days after the end of each month, and if not received by the twenty-fifth day, becomes delinquent and must be collected as herein provided. The tax commissioner, upon request and a proper showing of the neces…

The state tax commissioner has the power to require any person engaged in such production, and the agent or employee of such person, or purchaser of such coal or commercial leonardite, or the owner of any royalty interest therein, to furnish any additional information the tax com…

1. The tax commissioner has the power and authority to ascertain and determine whether or not any return or remittances filed with the tax commissioner are correct, and if the owner or operator has made an untrue or incorrect return or remittance or has failed to make the require…

When the severance tax provided for in this chapter becomes delinquent, there is hereby imposed a penalty of five dollars, or a sum equal to five percent of the tax due, whichever is greater, with interest at the rate of one percent per month on the tax due, for each calendar mon…

The severance tax herein referred to must, at all times, be and constitutes a first and paramount lien against the producer's property as the case may be, both real and personal. In all cases when such tax is not paid, it may be recovered in a civil action by the state tax commis…

If it appears that as a result of a mistake an overpayment of a tax, penalty, or interest was made which was not due under the provisions of this chapter, then such amount must be credited against any amount due under the provisions of this chapter from the person who made the er…

Any person aggrieved because of any action or decision of the tax commissioner under the provisions of sections 57-61-01 through 57-61-08 may within fifteen days of written notification thereof from the commissioner make application in writing to the commissioner for a hearing to…

The tax commissioner may prescribe all necessary rules for the making and filing of all returns under this chapter and otherwise necessary to the enforcement of sections 57-61-01 through 57-61-08. The tax commissioner may require a sufficient bond from any coal mine operator or o…

Any person intentionally violating any of the provisions of sections 57-61-01 through 57-61-08 is guilty of a class A misdemeanor.

Moneys collected by the state tax commissioner pursuant to the provisions of sections 57-61-01 through 57-61-09 must be paid to the state treasurer not later than the third working day of the month following the month in which they are received by the state tax commissioner and m…