North Dakota Statutes
§ 57-61-01.3 — Severance tax reduction for coal mined for certain users
North Dakota § 57-61-01.3
This text of North Dakota § 57-61-01.3 (Severance tax reduction for coal mined for certain users) 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 § 57-61-01.3 (2026).
Text
The rate of severance tax determined and imposed as provided in section 57-61-01 must be
reduced by fifty percent if the coal is to be burned in a cogeneration facility which is designed to
use renewable resources as fuel to generate ten percent or more of its energy output measured
in British thermal units. The coal mine owner or operator must certify, or require the person
purchasing the coal to certify, that the coal will be used in the manner required by this section to
qualify for the reduced tax rate.
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 § 57-61-01.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-61-01.3.