| 57-65-01 |
Definitions
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| 57-65-02 |
Imposition of tax on potash
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| 57-65-03 |
Imposition of tax on byproducts of potash production
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| 57-65-04 |
Type of tax
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| 57-65-05 |
Potash and byproducts tax to be in lieu of other taxes
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| 57-65-06 |
Duties of tax commissioner and state treasurer
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| 57-65-07 |
Allocation of revenue
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| 57-65-08 |
Returns and payment of tax on monthly basis ‑ Due date ‑ When delinquent ‑ Extensions
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| 57-65-09 |
Tax commissioner to audit returns and correct tax
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| 57-65-10 |
Interest and penalties
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| 57-65-11 |
Refund claims
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| 57-65-12 |
Minimum refunds and collections
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| 57-65-13 |
Protest and appeal
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| 57-65-14 |
Lien for tax - Preservation of lien ‑ Satisfaction of lien
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| 57-65-15 |
Delinquent taxes - Sale of property
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| 57-65-16 |
Bond - Reports - Actions
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| 57-65-17 |
Penalty
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| 57-65-18 |
Powers of tax commissioner
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| 57-65-19 |
Rules - Legislative intent
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