Severance tax reduction for coal or commercial leonardite mined for out-of-state shipment
N.D. Cent. Code § 57-61-01.7
in effect57-61-01.7. Severance tax reduction for coal or commercial leonardite mined for
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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c61.pdf#nameddest=57-61-01p7Fetched: 10/16/2026