Section 85-06-02-15 - Reports of lessee - Delinquency penaltyA statement and payment of royalty must be received by the department on or before the last day of the month following the mining and removal of coal from the premises.
1. The royalty payment and reporting deadline may be extended by the commissioner upon written request. An extension, if granted, only applies to future royalty payments and reporting.2. Any sum, other than delay rentals, not paid when due is delinquent and is subject to a delinquency penalty of one percent of the sum for each thirty-day period of delinquency or fraction of delinquency period, unless a waiver is granted by the commissioner.3. A lessee has thirty days from the date of the receipt of a notice of a penalty assessment to pay the penalty or request a waiver.a. A request for a waiver of the penalty must be in writing and provide the grounds for the request.b. The following factors may be considered when deciding to waive the penalty: the reason for the late payment; the degree of control the payor had over the late payment; any unusual or mitigating circumstances involved; the loss of interest earnings to the trust involved; and any other relevant factors.c. The commissioner, for good cause, may waive up to twenty-five thousand dollars of the penalty initially sought. A request for penalty waiver in excess of twenty-five thousand dollars must be presented to the board, with the commissioner's recommendation, for review and decision.d. A waiver of penalty does not constitute a waiver of the right to seek the full amount of the penalty if the initial claim for royalty payment is not paid. If a claim for unpaid royalties and penalties is settled and payment received, the amount of penalties not collected is deemed waived.N.D. Admin Code 85-06-02-15
Adopted by Administrative Rules Supplement 375, January 2020, effective 1/1/2020.General Authority: NDCC 15-05-05, 15-05-09, 15-07-20, 15-08.1-06, 61-33-06
Law Implemented: NDCC 15-05-01, 15-05-09, 15-05-10