Chapter 57-61 - COAL SEVERANCE TAX

Section 57-61-01 - [Effective Until 7/1/2026] Severance tax upon coal - Imposition - In lieu of sales and use taxes - Payment to the tax commissioner
Section 57-61-01 - [Effective 7/1/2026] Severance tax upon coal - Imposition - In lieu of sales and use taxes - Payment to the tax commissioner
Section 57-61-01.1 - Severance tax exemption for coal used for space heating purposes and by the state and political subdivisions
Section 57-61-01.2 - When coal or commercial leonardite considered severed
Section 57-61-01.3 - Severance tax reduction for coal mined for certain users
Section 57-61-01.4 - Severance and sales and use tax exemptions for coal used in certain plants
Section 57-61-01.5 - Separate and additional coal severance tax - Lignite research, development, and marketing program - Continuing appropriation - Administration
Section 57-61-01.6 - Lignite research fund - Continuing appropriation
Section 57-61-01.7 - Severance tax reduction for coal or commercial leonardite mined for out-of-state shipment
Section 57-61-01.8 - [Repealed]
Section 57-61-01.9 - Severance and sales and use tax exemptions for coal used in a coal processing facility that utilizes coal as a feedstock
Section 57-61-02 - When tax due - When delinquent
Section 57-61-03 - Powers of state tax commissioner
Section 57-61-04 - Tax commissioner to compute tax on incorrect or omitted returns
Section 57-61-05 - Penalty on delinquency - Failure to file returns
Section 57-61-06 - Lien for tax
Section 57-61-06.1 - Refund of overpayments
Section 57-61-07 - Appeal from decision of tax commissioner
Section 57-61-08 - Rules - Bond
Section 57-61-09 - Penalty
Section 57-61-10 - Coal development fund established