57-61 Coal Severance Tax

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CHAPTER 57-61COAL SEVERANCE TAX57-61-01. Severance tax upon coal - Imposition - In lieu of sales and use taxes -Payment to the tax commissioner. There is hereby imposed upon all coal severed for sale or<br>for industrial purposes by coal mines within the state a tax of thirty-seven and one-half cents per<br>ton of two thousand pounds [907.18 kilograms]. Such severance tax is in lieu of any sales or use<br>taxes imposed by law. Each coal mine owner or operator shall remit such tax for each month,<br>within twenty-five days after the end of each month, to the state tax commissioner upon such<br>reports and forms as the tax commissioner deems necessary.57-61-01.1. Severance tax exemption for coal used for space heating purposes andby the state and political subdivisions. No severance tax may be imposed on coal used<br>primarily for heating buildings in this state, including the heating of buildings with steam created<br>by the burning of coal, nor may any severance tax be imposed on coal used by the state or any<br>political subdivision of the state.The coal mine owner or operator shall require the personpurchasing the coal for heating of buildings, for resale to consumers for heating of buildings, or<br>for use by the state or any political subdivision of the state to certify the amount of the coal<br>purchased which will be used for heating purposes or by the state or any political subdivision.57-61-01.2. When coal considered severed. Coal is considered to be severed for thepurposes of this chapter when it is first removed from where it was placed by nature, unless<br>within thirty days of first removal it is placed into a long-term inventory storage deposit, in which<br>case it is considered to be severed when removed from the deposit or it is pledged as collateral<br>on a loan. A long-term inventory storage deposit is one which is so identified in a mining plan<br>approved by the public service commission pursuant to chapter 38-14.1 and which as part of that<br>plan is covered with soil and subjected to reclamation requirements during the time it serves as a<br>deposit and before coal is removed therefrom.57-61-01.3. Severance tax reduction for coal mined for certain users. The rate ofseverance tax determined and imposed as provided in section 57-61-01 must be reduced by fifty<br>percent if the coal is to be burned in a cogeneration facility which is designed to use renewable<br>resources as fuel to generate ten percent or more of its energy output measured in British<br>thermal units. The coal mine owner or operator must certify, or require the person purchasing<br>the coal to certify, that the coal will be used in the manner required by this section to qualify for<br>the reduced tax rate.57-61-01.4.(Effective through June 30, 2015) Severance and sales and use taxexemptions for coal used in certain plants. No state severance tax may be imposed on coal<br>used in, or coal used to produce steam that is used in, agricultural commodity processing<br>facilities as defined in subsection 4 of section 57-39.2-04.4 located within North Dakota or<br>adjacent states or any facility owned by the state or a political subdivision of the state. No state<br>severance tax may be imposed on coal purchased for improvement through the process of coal<br>beneficiation defined in subsection 2 of section 57-60-01 which is subsequently used in, or used<br>to produce steam that is used in, agricultural commodity processing facilities located within North<br>Dakota or adjacent states or any facility owned by the state or a political subdivision of the state.<br>The coal mine owner or operator shall require the person purchasing the coal to certify that<br>amount of coal purchased for use in agricultural commodity processing facilities or for<br>beneficiation and subsequent use in agricultural commodity processing facilities or any facility<br>owned by the state or a political subdivision of the state or to produce steam that is used in any<br>of those facilities.(Effective after June 30, 2015) Severance and sales and use tax exemptions for coalused in certain plants. No state severance tax may be imposed on coal used in agricultural<br>processing or sugar beet refining plants located within North Dakota or adjacent states. The coal<br>mine owner or operator shall require the person purchasing the coal to certify that amount of coal<br>purchased for agricultural processing or sugar beet refining purposes. Coal exempted from the<br>severance tax by this section is not subject to sales and use taxes.Page No. 157-61-01.5.Separate and additional coal severance tax - Lignite research,development, and marketing program - Continuing appropriation - Administration.1.There is imposed upon all coal severed for sale or for industrial purposes by coal<br>mines within the state a tax, separate from and additional to the tax imposed by<br>section 57-61-01, of two cents per ton of two thousand pounds [907.18 kilograms].<br>All of the provisions of this chapter for administration of the coal severance tax apply<br>to the tax imposed under this section. The state tax commissioner shall transfer<br>revenue from the tax imposed by this section to the state treasurer for deposit in a<br>special fund in the state treasury, known as the lignite research fund. Such moneys<br>must be used for contracts for land reclamation research projects and for research,<br>development, and marketing of lignite and products derived from lignite.Theindustrial commission shall adopt rules for submission and consideration of<br>research, development, and marketing proposals and entering into contracts under<br>the lignite research, development, and marketing program.2.The state treasurer shall deposit in the lignite research fund seventy percent of the<br>taxes collected and deposited subsequent to July 1, 1994, in the permanent trust<br>fund established by section 21 of article X of the Constitution of North Dakota and<br>shall, beginning in July 1991, no less than monthly, deposit in the lignite research<br>fund seventy percent of the taxes collected and deposited in the permanent trust<br>fund. All moneys in the lignite research fund as well as any moneys received from<br>federal and private sources for lignite research, development, and marketing,<br>including interest on all such moneys, are appropriated to the industrial commission,<br>and may be spent only within limits of legislative appropriations, for the<br>administration, development, and funding of the lignite research, development, and<br>marketing program.57-61-01.6. Lignite research fund - Continuing appropriation. All money deposited inthe lignite research fund is appropriated as a continuing appropriation to the industrial<br>commission, except as provided in section 54-17.5-05, to be used for the purposes stated in<br>chapter 54-17.5.57-61-01.7. Severance tax reduction for coal mined for out-of-state shipment. Forcoal subject to taxes under this chapter which is shipped out of state after June 30, 2001:1.The coal is subject to thirty percent of the taxes imposed under section 57-61-01 and<br>the entire revenue under this subsection must be deposited in the coal development<br>trust fund for use as provided in subsection 1 of section 57-62-02 and allocation to<br>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 may be subject to up to seventy<br>percent of the severance taxes imposed under section 57-61-01 at the option of the<br>county in which the coal is mined.The board of county commissioners, byresolution, may grant to the operator of a mine from which the coal is shipped out of<br>state a partial or complete exemption from this portion of the severance tax. Any tax<br>revenue from full or partial taxation under this subsection must be allocated to the<br>county under subsection 2 of section 57-62-02.3.Taxes imposed under section 57-61-01.5 apply to coal subject to this section and<br>must be allocated as provided in section 57-61-01.5.57-61-01.8. Tax reduction for coal burned in small boilers. Repealed by S.L. 2001,ch. 535,</div></article><aside class="right-sidebar"><div class="related-sidebar"><h3><span class="emoji">⚖️</span> State Laws</h3><ul class="state-laws-list"><li><a href="https://state-laws.laws.com/state-of-alabama">The State Laws of Alabama</a></li><li><a href="https://state-laws.laws.com/state-of-alaska">The State Laws of Alaska</a></li><li><a href="https://state-laws.laws.com/state-of-arizona">The State Laws of Arizona</a></li><li><a href="https://state-laws.laws.com/state-of-arkansas">The State Laws of Arkansas</a></li><li><a href="https://state-laws.laws.com/state-of-california">The State Laws of California</a></li><li><a href="https://state-laws.laws.com/state-of-colorado">The State Laws of Colorado</a></li><li><a href="https://state-laws.laws.com/state-of-connecticut">The State Laws of Connecticut</a></li><li><a href="https://state-laws.laws.com/state-of-delaware">The State Laws of Delaware</a></li><li><a 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height:815px; text-align:center;\"\u003eLoading PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/north-dakota/2009/t57/pdf/t57c61.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003eCHAPTER 57-61COAL SEVERANCE TAX57-61-01. Severance tax upon coal - Imposition - In lieu of sales and use taxes -Payment to the tax commissioner. There is hereby imposed upon all coal severed for sale or\u003cbr\u003efor industrial purposes by coal mines within the state a tax of thirty-seven and one-half cents per\u003cbr\u003eton of two thousand pounds [907.18 kilograms]. Such severance tax is in lieu of any sales or use\u003cbr\u003etaxes imposed by law. Each coal mine owner or operator shall remit such tax for each month,\u003cbr\u003ewithin twenty-five days after the end of each month, to the state tax commissioner upon such\u003cbr\u003ereports and forms as the tax commissioner deems necessary.57-61-01.1. Severance tax exemption for coal used for space heating purposes andby the state and political subdivisions. No severance tax may be imposed on coal used\u003cbr\u003eprimarily for heating buildings in this state, including the heating of buildings with steam created\u003cbr\u003eby the burning of coal, nor may any severance tax be imposed on coal used by the state or any\u003cbr\u003epolitical subdivision of the state.The coal mine owner or operator shall require the personpurchasing the coal for heating of buildings, for resale to consumers for heating of buildings, or\u003cbr\u003efor use by the state or any political subdivision of the state to certify the amount of the coal\u003cbr\u003epurchased which will be used for heating purposes or by the state or any political subdivision.57-61-01.2. When coal considered severed. Coal is considered to be severed for thepurposes of this chapter when it is first removed from where it was placed by nature, unless\u003cbr\u003ewithin thirty days of first removal it is placed into a long-term inventory storage deposit, in which\u003cbr\u003ecase it is considered to be severed when removed from the deposit or it is pledged as collateral\u003cbr\u003eon a loan. A long-term inventory storage deposit is one which is so identified in a mining plan\u003cbr\u003eapproved by the public service commission pursuant to chapter 38-14.1 and which as part of that\u003cbr\u003eplan is covered with soil and subjected to reclamation requirements during the time it serves as a\u003cbr\u003edeposit and before coal is removed therefrom.57-61-01.3. Severance tax reduction for coal mined for certain users. The rate ofseverance tax determined and imposed as provided in section 57-61-01 must be reduced by fifty\u003cbr\u003epercent if the coal is to be burned in a cogeneration facility which is designed to use renewable\u003cbr\u003eresources as fuel to generate ten percent or more of its energy output measured in British\u003cbr\u003ethermal units. The coal mine owner or operator must certify, or require the person purchasing\u003cbr\u003ethe coal to certify, that the coal will be used in the manner required by this section to qualify for\u003cbr\u003ethe reduced tax rate.57-61-01.4.(Effective through June 30, 2015) Severance and sales and use taxexemptions for coal used in certain plants. No state severance tax may be imposed on coal\u003cbr\u003eused in, or coal used to produce steam that is used in, agricultural commodity processing\u003cbr\u003efacilities as defined in subsection 4 of section 57-39.2-04.4 located within North Dakota or\u003cbr\u003eadjacent states or any facility owned by the state or a political subdivision of the state. No state\u003cbr\u003eseverance tax may be imposed on coal purchased for improvement through the process of coal\u003cbr\u003ebeneficiation defined in subsection 2 of section 57-60-01 which is subsequently used in, or used\u003cbr\u003eto produce steam that is used in, agricultural commodity processing facilities located within North\u003cbr\u003eDakota or adjacent states or any facility owned by the state or a political subdivision of the state.\u003cbr\u003eThe coal mine owner or operator shall require the person purchasing the coal to certify that\u003cbr\u003eamount of coal purchased for use in agricultural commodity processing facilities or for\u003cbr\u003ebeneficiation and subsequent use in agricultural commodity processing facilities or any facility\u003cbr\u003eowned by the state or a political subdivision of the state or to produce steam that is used in any\u003cbr\u003eof those facilities.(Effective after June 30, 2015) Severance and sales and use tax exemptions for coalused in certain plants. No state severance tax may be imposed on coal used in agricultural\u003cbr\u003eprocessing or sugar beet refining plants located within North Dakota or adjacent states. The coal\u003cbr\u003emine owner or operator shall require the person purchasing the coal to certify that amount of coal\u003cbr\u003epurchased for agricultural processing or sugar beet refining purposes. Coal exempted from the\u003cbr\u003eseverance tax by this section is not subject to sales and use taxes.Page No. 157-61-01.5.Separate and additional coal severance tax - Lignite research,development, and marketing program - Continuing appropriation - Administration.1.There is imposed upon all coal severed for sale or for industrial purposes by coal\u003cbr\u003emines within the state a tax, separate from and additional to the tax imposed by\u003cbr\u003esection 57-61-01, of two cents per ton of two thousand pounds [907.18 kilograms].\u003cbr\u003eAll of the provisions of this chapter for administration of the coal severance tax apply\u003cbr\u003eto the tax imposed under this section. The state tax commissioner shall transfer\u003cbr\u003erevenue from the tax imposed by this section to the state treasurer for deposit in a\u003cbr\u003especial fund in the state treasury, known as the lignite research fund. Such moneys\u003cbr\u003emust be used for contracts for land reclamation research projects and for research,\u003cbr\u003edevelopment, and marketing of lignite and products derived from lignite.Theindustrial commission shall adopt rules for submission and consideration of\u003cbr\u003eresearch, development, and marketing proposals and entering into contracts under\u003cbr\u003ethe lignite research, development, and marketing program.2.The state treasurer shall deposit in the lignite research fund seventy percent of the\u003cbr\u003etaxes collected and deposited subsequent to July 1, 1994, in the permanent trust\u003cbr\u003efund established by section 21 of article X of the Constitution of North Dakota and\u003cbr\u003eshall, beginning in July 1991, no less than monthly, deposit in the lignite research\u003cbr\u003efund seventy percent of the taxes collected and deposited in the permanent trust\u003cbr\u003efund. All moneys in the lignite research fund as well as any moneys received from\u003cbr\u003efederal and private sources for lignite research, development, and marketing,\u003cbr\u003eincluding interest on all such moneys, are appropriated to the industrial commission,\u003cbr\u003eand may be spent only within limits of legislative appropriations, for the\u003cbr\u003eadministration, development, and funding of the lignite research, development, and\u003cbr\u003emarketing program.57-61-01.6. Lignite research fund - Continuing appropriation. All money deposited inthe lignite research fund is appropriated as a continuing appropriation to the industrial\u003cbr\u003ecommission, except as provided in section 54-17.5-05, to be used for the purposes stated in\u003cbr\u003echapter 54-17.5.57-61-01.7. Severance tax reduction for coal mined for out-of-state shipment. Forcoal subject to taxes under this chapter which is shipped out of state after June 30, 2001:1.The coal is subject to thirty percent of the taxes imposed under section 57-61-01 and\u003cbr\u003ethe entire revenue under this subsection must be deposited in the coal development\u003cbr\u003etrust fund for use as provided in subsection 1 of section 57-62-02 and allocation to\u003cbr\u003ethe 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 may be subject to up to seventy\u003cbr\u003epercent of the severance taxes imposed under section 57-61-01 at the option of the\u003cbr\u003ecounty in which the coal is mined.The board of county commissioners, byresolution, may grant to the operator of a mine from which the coal is shipped out of\u003cbr\u003estate a partial or complete exemption from this portion of the severance tax. Any tax\u003cbr\u003erevenue from full or partial taxation under this subsection must be allocated to the\u003cbr\u003ecounty under subsection 2 of section 57-62-02.3.Taxes imposed under section 57-61-01.5 apply to coal subject to this section and\u003cbr\u003emust be allocated as provided in section 57-61-01.5.57-61-01.8. Tax reduction for coal burned in small boilers. 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