North Dakota § 57-61-01.7 Severance tax reduction for coal or commercial leonardite mined for out-of-state shipment

North Dakota Statutes

§ 57-61-01.7 — Severance tax reduction for coal or commercial leonardite mined for out-of-state shipment

North Dakota § 57-61-01.7

Title 57Taxation

Ch. 57-61Coal Severance Tax

This text of North Dakota § 57-61-01.7 (Severance tax reduction for coal or commercial leonardite mined for out-of-state shipment) 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 § 57-61-01.7 (2026).

Text

out-of-state shipment. For coal or commercial leonardite subject to taxes under this chapter which is shipped out of state after June 30, 2001:

1.The coal or commercial leonardite is subject to thirty percent of the taxes imposed under section 57-61-01 and the entire revenue under this subsection must be deposited in the coal development trust fund for use as provided in subsection 1 of section 57-62-02 and allocation to the lignite research fund as provided in subsection 2 of section 57-61-01.5.

2.In addition to the taxes under subsection 1, the coal or commercial leonardite may be subject to up to seventy percent of the severance taxes imposed under section 57-61-01 at the option of the county in which the coal or commercial leonardite is mined. The board of county commissioners, by r

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out-of-state shipment.
For coal or commercial leonardite subject to taxes under this chapter which is shipped out
of state after June 30, 2001:
1. The coal or commercial leonardite is subject to thirty percent of the taxes imposed
under section 57-61-01 and the entire revenue under this subsection must be
deposited in the coal development trust fund for use as provided in subsection 1 of
section 57-62-02 and allocation to the lignite research fund as provided in subsection 2
of section 57-61-01.5.

2. In addition to the taxes under subsection 1, the coal or commercial leonardite may be
subject to up to seventy percent of the severance taxes imposed under section
57-61-01 at the option of the county in which the coal or commercial leonardite is
mined. The board of county commissioners, by resolution, may grant to the operator of
a mine from which the coal or commercial leonardite is shipped out of state a partial or
complete exemption from this portion of the severance tax. Any tax revenue from full
or partial taxation under this subsection must be allocated to the county under
subsection 2 of section 57-62-02.
3. Taxes imposed under section 57-61-01.5 apply to coal or commercial leonardite
subject to this section and must be allocated as provided in section 57-61-01.5.