Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-62-01 Definitions
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As used in this chapter, unless the context or subject matter otherwise requires: 1. "Coal development" means the mining of coal and industries directly related to the processing of coal, including the generation of electricity from coal or coal products, coal gasification, coal …
N.D.C.C. § 57-62-02 Allocation of moneys in coal development fund
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Moneys deposited in the coal development fund shall be apportioned monthly by the state treasurer as follows: 1. Fifteen percent must be deposited in a permanent trust fund in the state treasury, to be known as the coal development trust fund, pursuant to section 21 of article X …
N.D.C.C. § 57-62-03 Loans - Terms and conditions - Repayment
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The board of university and school lands is authorized to make loans to coal development-impacted counties, cities, and school districts before or after the beginning of actual coal mining from moneys deposited in the coal development trust fund established by subsection 2 of sec…
N.D.C.C. § 57-62-03.1 Oil and gas impact grant fund
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The moneys accumulated in the oil and gas impact grant fund must be allocated as provided by law and as appropriated by the legislative assembly for distribution through grants by the energy infrastructure and impact office to oil and gas development-impacted cities, counties, sc…
N.D.C.C. § 57-62-04 Energy infrastructure and impact office - Appointment of director
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There is hereby created an energy infrastructure and impact office, to be a division within the office of the commissioner of the board of university and school lands, the director of which must be appointed by and serve at the pleasure of the board of university and school lands…
N.D.C.C. § 57-62-05 Powers and duties of energy infrastructure and impact office director
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The energy infrastructure and impact office director shall: 1. Develop a plan for the assistance, through financial grants for services and facilities, of counties, cities, school districts, and other political subdivisions in coal development and oil and gas development impact a…
N.D.C.C. § 57-62-06 Legislative intent and guidelines on impact grants
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The legislative assembly intends that the moneys appropriated to, and distributed by, the energy infrastructure and impact office for grants are to be used by grantees to meet initial impacts affecting basic governmental services, and directly necessitated by coal development and…