North Dakota Statutes
§ 57-61-01.1 — Severance tax exemption for coal used for space heating purposes and by the state and political subdivisions
North Dakota § 57-61-01.1
This text of North Dakota § 57-61-01.1 (Severance tax exemption for coal used for space heating purposes and by the state and political subdivisions) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-61-01.1 (2026).
Text
the state and political subdivisions.
No severance tax may be imposed on coal used primarily for heating buildings in this state,
including the heating of buildings with steam created by the burning of coal, nor may any
severance tax be imposed on coal used by the state or any political subdivision of the state. The
coal mine owner or operator shall require the person purchasing the coal for heating of
buildings, for resale to consumers for heating of buildings, or for use by the state or any political
subdivision of the state to certify the amount of the coal purchased which will be used for
heating purposes or by the state or any political subdivision.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-61-01.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-61-01.1.