Title 57 — Taxation

The owner or agent of the owner, board of township supervisors, or board of county commissioners may petition the state forester for a public hearing to take testimony and hear evidence on whether lands shall be entered or continued under this chapter. Upon filing of the petition…

A written record must be made of all testimony offered at any hearing before the hearing board. A transcript of the testimony taken by or before the hearing board must be furnished to any party upon written request. After hearing all the testimony and after making any independent…

Recognition is appropriate for landowners and organizations demonstrating special forest stewardship efforts. The state forester may establish stewardship requirements, standards, and awards for such a recognition program.

The multistate tax compact is hereby entered into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows: MULTISTATE TAX COMPACT ARTICLE I - PURPOSES The purposes of this compact are to: 1. Facilitate proper determination of stat…

Repealed by S.L. 2015, ch. 446, § 7.

The state tax commissioner shall represent the state of North Dakota on the multistate tax commission.

The state tax commissioner may be represented on the multistate tax commission by an alternate designated by the state tax commissioner. Any alternate must be a principal deputy or assistant of the state tax commissioner.

The chief counsel of the state tax department or the chief counsel's designee shall attend the meetings of the multistate tax commission as the legal counsel representing the state of North Dakota as provided for by subdivision a of subsection 1 of article IV of section 57-59-01.

The state tax commissioner shall appoint two persons who are representatives of subdivisions affected or likely to be affected by the multistate tax compact from among persons nominated by the association of counties and league of cities. The state tax commissioner, and any alter…

Repealed by S.L. 1995, ch. 584, § 5.

Article VI of the multistate tax compact relating to interaudits shall be in force in and with respect to the state of North Dakota.

The taxes imposed by this chapter are due within twenty-five days after the end of each month, and, if not received by the twenty-fifth day, become delinquent and must be collected as herein provided. The commissioner, upon request and a proper showing of the necessity therefor, …

The commissioner has power to require any person subject to the taxes imposed by this chapter to furnish any additional information deemed by the commissioner to be necessary for the purpose of correctly computing the amount of the tax, and to examine the books, records, and file…

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

If the 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 month or fractio…

The tax herein provided for must, at all times, be and constitutes a first and paramount lien in favor of the state of North Dakota upon all property and rights to property, whether real or personal, belonging to the taxpayer, and such lien may be foreclosed in the manner provide…

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 this chapter from the person who made the erroneous payment or…

Any person aggrieved because of any action or decision of the commissioner under the provisions of this chapter may within fifteen days of written notification thereof from the commissioner make application in writing to the commissioner for a hearing to be governed by the provis…

The commissioner is hereby authorized and empowered to prescribe all necessary rules for the purpose of making and filing of all reports required hereunder and otherwise necessary to the enforcement of this chapter, and may require a sufficient bond from any person charged with t…

It is the duty of the commissioner to immediately deposit with the state treasurer all moneys collected by the commissioner under this chapter and to accompany each remittance with the necessary information to allow the state treasurer to allocate the moneys received as provided …

Moneys allocated to counties under the provisions of section 57-60-14 must be apportioned as follows: 1. Thirty percent of all revenues allocated to any county must be paid by the state treasurer to the incorporated cities of the county based upon the population of each incorpora…

Any person intentionally violating any of the provisions of this chapter is guilty of a class A misdemeanor.

Coal or commercial leonardite is considered to be severed for the purposes of this chapter when it is first removed from where it was placed by nature, unless within thirty days of first removal it is placed into a long-term inventory storage deposit, in which case it is consider…

The rate of severance tax determined and imposed as provided in section 57-61-01 must be reduced by fifty percent if the coal is to be burned in a cogeneration facility which is designed to use renewable resources as fuel to generate ten percent or more of its energy output measu…

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. 57-61-01.7. Severance tax reduction for coal or commercial…

Repealed by S.L. 2001, ch. 535, § 14. 57-61-01.9. Severance and sales and use tax exemptions for coal used in a coal processing facility that utilizes coal as a feedstock. 1. Severance tax may not be imposed on the first one million tons [907,184.74 metric tons] of coal per year …

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…

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 …

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 …

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…

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…

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…

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…

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…

As used in this chapter: 1. "Business" has the meaning provided in section 31-08.1-01. 2. "Commissioner" means the state tax commissioner. 3. "Facility" includes the operating entity of each intermediate care facility for individuals with intellectual disabilities located in this…

An assessment must be imposed on each intermediate care facility for individuals with intellectual disabilities licensed in this state. No waiver otherwise available under this code is applicable to this assessment.

Every year beginning July first, each intermediate care facility for individuals with intellectual disabilities must be assessed a quarterly rate per licensed bed as of the first day of each quarter. The quarterly rate may not exceed a rate calculated by the department of health …

1. On or before the last day of a quarter, each facility required to pay an assessment under this chapter must make out a return for the quarter in the form and manner prescribed by the commissioner. The facility shall report the number of licensed beds as of the first day of the…

An assessment levied under this chapter must be paid on a quarterly basis and is due and payable on the last day of the quarter.

1. If a facility's return or corrected return is not filed or the assessment is not paid within the time required by this chapter or, if upon audit, the facility is found to owe an additional assessment, the facility is subject to a penalty of five percent of the amount of assess…

A facility required to pay an assessment under this chapter shall preserve and maintain the records as the commissioner may require for a period of three years and one month. All records must be open to examination at any time by the commissioner or any of the commissioner's duly…