North Dakota Statutes
§ 57-61-01.2 — When coal or commercial leonardite considered severed
North Dakota § 57-61-01.2
This text of North Dakota § 57-61-01.2 (When coal or commercial leonardite considered severed) 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 § 57-61-01.2 (2026).
Text
Coal or commercial leonardite is considered to be severed for the purposes of this chapter
when it is first removed from where it was placed by nature, unless within thirty days of first
removal it is placed into a long-term inventory storage deposit, in which case it is considered to
be severed when removed from the deposit or it is pledged as collateral on a loan. A long-term
inventory storage deposit is one which is so identified in a mining plan approved by the public
service commission pursuant to chapter 38-14.1 and which as part of that plan is covered with
soil and subjected to reclamation requirements during the time it serves as a deposit and before
coal or commercial leonardite is removed therefrom.
Free access — add to your briefcase to read the full text and ask questions with AI
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 § 57-61-01.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-61-01.2.