North Dakota Statutes
§ 57-65-03 — Imposition of tax on byproducts of potash production
North Dakota § 57-65-03
This text of North Dakota § 57-65-03 (Imposition of tax on byproducts of potash production) 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 § 57-65-03 (2026).
Text
A subsurface mineral tax of four percent is imposed upon the gross value of all subsurface
mineral byproducts produced during the processing of potash produced within this state. The
tax levied attaches to the whole production of byproducts. Inventory is not taxable until it is sold.
The gross value at the processing plant is the price paid for the byproducts under an
arm's-length contract between the taxpayer and the purchaser. In the absence of an
arm's-length contract, the gross value at the processing plant is established by the price paid
under an arm's-length contract, to which the person paying the tax is a party, for the purchase or
sale of byproducts of like kind, character, and quality.
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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 § 57-65-03, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-65-03.