GroundRules
Browse North Dakota
Read the original sections, or search by topic.
- N.D. Cent. Code § 57-51.1-07.2 · Permanent oil tax trust fund - Deposits - Interest - Adjustment of distribution formula
- N.D. Cent. Code § 57-51.1-07.3 · Oil and gas research fund - Deposits - Continuing appropriation
- N.D. Cent. Code § 57-51.1-07.4 · Separate allocation of state share of collections from reservation development
- N.D. Cent. Code § 57-51.1-07.5 · State share of oil and gas taxes - Deposits
- N.D. Cent. Code § 57-51.1-07.6 · Political subdivision allocation fund
- N.D. Cent. Code § 57-51.1-07.7 · Municipal infrastructure fund - Continuing appropriation - State treasurer - Department of transportation - Reports
- N.D. Cent. Code § 57-51.1-07.8 · County and township infrastructure fund - Continuing appropriation - State treasurer - Department of transportation - Reports
- N.D. Cent. Code § 57-51.1-07.9 · State energy research center fund - Continuing appropriation. (Effective through June 30, 2033)
- N.D. Cent. Code § 57-51.1-07.10 · Straddle well distribution
- N.D. Cent. Code § 57-51.1-08 · Intent
- N.D. Cent. Code § 57-51.2-01 · Authority to enter agreements
- N.D. Cent. Code § 57-51.2-02 · Agreement requirements
- N.D. Cent. Code § 57-51.2-03 · Statutory inconsistencies superseded
- N.D. Cent. Code § 57-51.2-04 · Reports
- N.D. Cent. Code § 57-51.2-05 · Inapplicability of chapter 54-40.2
- N.D. Cent. Code § 57-55-01 · Definition
- N.D. Cent. Code § 57-55-01.1 · Taxation and tax permits for mobile homes
- N.D. Cent. Code § 57-55-01.2 · Statements of full consideration to be filed with application for title to mobile homes - Sales ratio study - Penalty
- N.D. Cent. Code § 57-55-02 · Application for taxing - Form - Contents
- N.D. Cent. Code § 57-55-03 · When taxes become due and delinquent - Penalty
- N.D. Cent. Code § 57-55-04 · Taxes - How determined - Disbursement
- N.D. Cent. Code § 57-55-04.1 · Procedure for abatement, refund, or compromise of tax
- N.D. Cent. Code § 57-55-05 · Taxes in lieu of other property taxes
- N.D. Cent. Code § 57-55-06 · Tax permits - Form
- N.D. Cent. Code § 57-55-07 · Failure to apply for permit - Illegal use of permit - Penalty
- N.D. Cent. Code § 57-55-08 · Duty of mobile home park operators and licensed mobile home dealers - Penalty
- N.D. Cent. Code § 57-55-09 · Rules and regulations
- N.D. Cent. Code § 57-55-10 · Exemptions - Exceptions
- N.D. Cent. Code § 57-55-11 · Collection - Enforcement - Penalty
- N.D. Cent. Code § 57-55-12 · Refunds
- N.D. Cent. Code § 57-57-01 · Definitions
- N.D. Cent. Code § 57-57-02 · Eligibility for forest stewardship tax - Application
- N.D. Cent. Code § 57-57-03 · Duties of the state forester
- N.D. Cent. Code § 57-57-04 · Application and acceptance to constitute a contract
- N.D. Cent. Code § 57-57-05 · Duty of local assessor
- N.D. Cent. Code § 57-57-06 · Liability, rate, and collection of the tax - Lieu tax
- N.D. Cent. Code § 57-57-07 · Destructive practices prohibited - Declassification - Management and assistance of the state forester
- N.D. Cent. Code § 57-57-08 · Report of the state forester - Declassification orders
- N.D. Cent. Code § 57-57-09 · Public hearing by petition - Hearing board - Presiding officer
- N.D. Cent. Code § 57-57-10 · Procedural rules for hearing - Decision - Appeal
- N.D. Cent. Code § 57-57-11 · Forest stewardship recognition
- N.D. Cent. Code § 57-59-01 · Multistate tax compact
- N.D. Cent. Code § 57-59-02 · Optional computation
- N.D. Cent. Code § 57-59-03 · Membership of multistate tax commission
- N.D. Cent. Code § 57-59-04 · Designation of an alternate
- N.D. Cent. Code § 57-59-05 · Legal counsel
- N.D. Cent. Code § 57-59-06 · Selection of representatives to meet with commission member
- N.D. Cent. Code § 57-59-07 · Multistate tax compact advisory committee
- N.D. Cent. Code § 57-59-08 · Interaudits
- N.D. Cent. Code § 57-60-01 · Definitions. As used in this chapter:
- N.D. Cent. Code § 57-60-02 · Imposition of taxes. (Effective through June 30, 2031)
- N.D. Cent. Code § 57-60-02 · Imposition of taxes. (Effective after June 30, 2031)(Contingent effective date - See note)
- N.D. Cent. Code § 57-60-02.1 · Carbon dioxide capture credit - Reporting requirement
- N.D. Cent. Code § 57-60-02.2 · Coal conversion facility tax - Exemption - Lignite research tax - Imposition. (Effective through June 30, 2031) (Contingent repeal - See note)
- N.D. Cent. Code § 57-60-03 · Measurement and recording of synthetic natural gas, byproducts, beneficiated coal, or electricity produced and carbon dioxide capture
- N.D. Cent. Code § 57-60-04 · Payment of taxes for plants other than electrical generating plants - When taxes due - When delinquent
- N.D. Cent. Code § 57-60-05 · Payment of taxes - When taxes due - When delinquent
- N.D. Cent. Code § 57-60-06 · Property classified and exempted from ad valorem taxes - In lieu of certain other taxes - Credit for certain other taxes
- N.D. Cent. Code § 57-60-07 · Powers of commissioner
- N.D. Cent. Code § 57-60-08 · Commissioner to compute tax on incorrect or omitted reports
- N.D. Cent. Code § 57-60-09 · Proceedings and penalty on delinquency
- N.D. Cent. Code § 57-60-10 · Lien for tax
- N.D. Cent. Code § 57-60-10.1 · Refund of overpayments
- N.D. Cent. Code § 57-60-11 · Appeal from decision of commissioner
- N.D. Cent. Code § 57-60-12 · Rules and regulations - Bond
- N.D. Cent. Code § 57-60-13 · Moneys to be deposited with state treasurer
- N.D. Cent. Code § 57-60-14 · Allocation of revenue - Continuing appropriation. (Effective through June 30, 2031)
- N.D. Cent. Code § 57-60-14 · Allocation of revenue - Continuing appropriation. (Effective after June 30, 2031) (Contingent effective date - See note)
- N.D. Cent. Code § 57-60-15 · Duty of state treasurer - Allocation to political subdivisions
- N.D. Cent. Code § 57-60-16 · Penalty
- N.D. Cent. Code § 57-61-01 · 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 · 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)
- N.D. Cent. Code § 57-61-01.1 · Severance tax exemption for coal used for space heating purposes and by the state and political subdivisions
- N.D. Cent. Code § 57-61-01.2 · When coal or commercial leonardite considered severed
- N.D. Cent. Code § 57-61-01.3 · Severance tax reduction for coal mined for certain users
- N.D. Cent. Code § 57-61-01.4 · Severance and sales and use tax exemptions for coal used in certain plants
- N.D. Cent. Code § 57-61-01.5 · Separate and additional coal severance tax - Lignite research, development, and marketing program - Continuing appropriation - Administration
- N.D. Cent. Code § 57-61-01.6 · Lignite research fund - Continuing appropriation
- N.D. Cent. Code § 57-61-01.7 · Severance tax reduction for coal or commercial leonardite mined for out-of-state shipment
- N.D. Cent. Code § 57-61-01.8 · Tax reduction for coal burned in small boilers
- N.D. Cent. Code § 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
- N.D. Cent. Code § 57-61-02 · When tax due - When delinquent
- N.D. Cent. Code § 57-61-03 · Powers of state tax commissioner
- N.D. Cent. Code § 57-61-04 · Tax commissioner to compute tax on incorrect or omitted returns
- N.D. Cent. Code § 57-61-05 · Penalty on delinquency - Failure to file returns
- N.D. Cent. Code § 57-61-06 · Lien for tax
- N.D. Cent. Code § 57-61-06.1 · Refund of overpayments
- N.D. Cent. Code § 57-61-07 · Appeal from decision of tax commissioner
- N.D. Cent. Code § 57-61-08 · Rules - Bond
- N.D. Cent. Code § 57-61-09 · Penalty
- N.D. Cent. Code § 57-61-10 · Coal development fund established
- N.D. Cent. Code § 57-62-01 · Definitions
- N.D. Cent. Code § 57-62-02 · Allocation of moneys in coal development fund
- N.D. Cent. Code § 57-62-03 · Loans - Terms and conditions - Repayment
- N.D. Cent. Code § 57-62-03.1 · Oil and gas impact grant fund
- N.D. Cent. Code § 57-62-04 · Energy infrastructure and impact office - Appointment of director
- N.D. Cent. Code § 57-62-05 · Powers and duties of energy infrastructure and impact office director
- N.D. Cent. Code § 57-62-06 · Legislative intent and guidelines on impact grants
- N.D. Cent. Code § 57-63-01 · Definitions
- N.D. Cent. Code § 57-63-02 · Imposition of assessment