{"data":{"id":"us-nd/n.d.-cent.-code-57-61-01.7","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-61-01.7","heading":"Severance tax reduction for coal or commercial leonardite mined for out-of-state shipment","body":"For coal or commercial leonardite subject to taxes under this chapter which is shipped out of state after June 30, 2001:\n1.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.\n2.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.\n3.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.","path":["Title 57 Taxation","Chapter 57-61 Coal Severance Tax"],"source_url":"https://ndlegis.gov/cencode/t57c61.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"06228fda20ce25d6301f2123057dec9b6903b4e265f38d56a90db911f1b79455","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-61-01.6","next":"us-nd/n.d.-cent.-code-57-61-01.8"},"notice":"GroundRules: Original legal text. Not legal advice."}