| 57-60-01 |
Definitions As used in this chapter:
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| 57-60-02 |
Imposition of taxes (Effective through June 30, 2026)
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| 57-60-02.1 |
Carbon dioxide capture credit ‑ Reporting requirement
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| 57-60-02.2 |
Coal conversion facility tax ‑ Exemption ‑ Lignite research tax ‑ Imposition (Effective through June 30, 2026)
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| 57-60-03 |
Measurement and recording of synthetic natural gas, byproducts, beneficiated coal, or electricity produced and carbon dioxide capture
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| 57-60-04 |
Payment of taxes for plants other than electrical generating plants ‑ When taxes due ‑ When delinquent
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| 57-60-05 |
Payment of taxes ‑ When taxes due ‑ When delinquent
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| 57-60-06 |
Property classified and exempted from ad valorem taxes ‑ In lieu of certain other taxes ‑ Credit for certain other taxes
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| 57-60-07 |
Powers of commissioner
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| 57-60-08 |
Commissioner to compute tax on incorrect or omitted reports
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| 57-60-09 |
Proceedings and penalty on delinquency
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| 57-60-10 |
Lien for tax
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| 57-60-10.1 |
Refund of overpayments
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| 57-60-11 |
Appeal from decision of commissioner
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| 57-60-12 |
Rules and regulations ‑ Bond
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| 57-60-13 |
Moneys to be deposited with state treasurer
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| 57-60-14 |
Allocation of revenue ‑ Continuing appropriation (Effective through June 30, 2026)
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| 57-60-15 |
Duty of state treasurer ‑ Allocation to political subdivisions
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| 57-60-16 |
Penalty
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