Severance tax upon coal - Imposition - In lieu of sales and use taxes - Payment to the tax commissioner (Effective through June 30, 2031)
N.D. Cent. Code § 57-61-01
in effect57-61-01. Severance tax upon coal - Imposition - In lieu of sales and use taxes -
Payment to the tax commissioner. (Effective through June 30, 2031)
1. There is hereby imposed upon all coal severed for sale or for industrial purposes by
coal mines within the state a tax of thirty-seven and one-half cents per ton of two
thousand pounds [907.18 kilograms]. The severance tax is in lieu of any sales or use
taxes imposed by law. Each coal mine owner or operator shall remit the tax for each
month, within twenty-five days after the end of each month, to the tax commissioner on
reports and forms as the tax commissioner deems necessary. For the purposes of this
chapter, commercial leonardite is taxed in the same manner as coal.
2. The board of county commissioners, by resolution, may grant to the operator of a mine
from which the coal or commercial leonardite is mined a partial or complete exemption
from up to seventy percent of the tax imposed under this section for a period not to
extend past June 30, 2031. Any tax revenue exceeding thirty percent of the tax
imposed under this subsection must be allocated to the county under subsection 3 of
section 57-62-02.
Severance tax upon coal - Imposition - In lieu of sales and use taxes - Payment to the
tax commissioner. (Effective after June 30, 2031) (Contingent effective date - See note)
There is hereby imposed upon all coal severed for sale or for industrial purposes by coal mines
within the state a tax of thirty-seven and one-half cents per ton of two thousand pounds [907.18
kilograms]. The severance tax is in lieu of any sales or use taxes imposed by law. Each coal
mine owner or operator shall remit the tax for each month, within twenty-five days after the end
of each month, to the tax commissioner on reports and forms as the tax commissioner deems
necessary. For the purposes of this chapter, commercial leonardite is taxed in the same manner
as coal.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c61.pdf#nameddest=57-61-01Fetched: 10/16/2026