§ 57-61-01 Severance tax upon coal – Imposition – In lieu of sales and use taxes – Payment to the tax commissioner
§ 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
§ 57-61-01.9 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

Terms Used In North Dakota Code > Chapter 57-61 - Coal Severance 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
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • 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
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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
  • 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
  • Rule: includes regulation. 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