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

Terms Used In North Dakota Code > Chapter 57-60 - Coal Conversion Facilities Privilege Tax

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • moneys: means gold and silver coin, treasury notes, bank notes, and every deposit which any person owning the same or holding in trust and residing in this state is entitled to withdraw as money or on demand. See North Dakota Code 57-02-01
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See North Dakota Code 1-01-49
  • population: means the number of inhabitants as determined by the last preceding state or federal census. See North Dakota Code 1-01-47
  • Process: means a writ or summons issued in the course of judicial proceedings. See North Dakota Code 1-01-49
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33