| 57-61-01 |
Severance tax upon coal ‑ Imposition ‑ In lieu of sales and use taxes ‑ Payment to the tax commissioner (Effective through June 30, 2026)
|
| 57-61-01.1 |
Severance tax exemption for coal used for space heating purposes and by the state and political subdivisions
|
| 57-61-01.2 |
When coal or commercial leonardite considered severed
|
| 57-61-01.3 |
Severance tax reduction for coal mined for certain users
|
| 57-61-01.4 |
Severance and sales and use tax exemptions for coal used in certain plants
|
| 57-61-01.5 |
Separate and additional coal severance tax ‑ Lignite research, development, and marketing program ‑ Continuing appropriation ‑ Administration
|
| 57-61-01.6 |
Lignite research fund ‑ Continuing appropriation
|
| 57-61-01.7 |
Severance tax reduction for coal or commercial leonardite mined for out‑of‑state shipment
|
| 57-61-01.8 |
Tax reduction for coal burned in small boilers
|
| 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
|
| 57-61-02 |
When tax due ‑ When delinquent
|
| 57-61-03 |
Powers of state tax commissioner
|
| 57-61-04 |
Tax commissioner to compute tax on incorrect or omitted returns
|
| 57-61-05 |
Penalty on delinquency ‑ Failure to file returns
|
| 57-61-06 |
Lien for tax
|
| 57-61-06.1 |
Refund of overpayments
|
| 57-61-07 |
Appeal from decision of tax commissioner
|
| 57-61-08 |
Rules ‑ Bond
|
| 57-61-09 |
Penalty
|
| 57-61-10 |
Coal development fund established
|
