§ 57-61-02 — When tax due - When delinquent

The severance tax as provided in this chapter is due within twenty-five days after the end of
each month, and if not received by the twenty-fifth day, becomes delinquent and must be
collected as herein provided. The tax commissioner, upon request and a proper showing of the
necessity therefor, may grant an extension of time, not to exceed fifteen days, for paying the tax,
and when such a request is granted, the tax is not delinquent until the extended period has
expired. The tax commissioner shall require a report to be filed monthly by each owner or
operator of a coal or commercial leonardite mine, in such form as the tax commissioner may
specify, to list a full description of the mine, the number of tons of coal or commercial leonardite
severed, the amount of tax due and remitted, and any other information deemed necessary by
the tax commissioner for the proper administration of this chapter.