Chapter 57-60 - COAL CONVERSION FACILITIES PRIVILEGE TAX
- Section 57-60-01 - Definitions
- Section 57-60-02 - [Effective Until 7/1/2026] Imposition of taxes
- Section 57-60-02 - [Effective 7/1/2026] Imposition of taxes
- Section 57-60-02.1 - Carbon dioxide capture credit - Reporting requirement
- Section 57-60-02.2 - [Repealed Effective 7/1/2026] Coal conversion facility tax - Exemption - Lignite research tax - Imposition
- Section 57-60-03 - Measurement and recording of synthetic natural gas, byproducts, beneficiated coal, or electricity produced and carbon dioxide capture
- Section 57-60-04 - [Repealed]
- Section 57-60-05 - Payment of taxes - When taxes due - When delinquent
- Section 57-60-06 - Property classified and exempted from ad valorem taxes - In lieu of certain other taxes - Credit for certain other taxes
- Section 57-60-07 - Powers of commissioner
- Section 57-60-08 - Commissioner to compute tax on incorrect or omitted reports
- Section 57-60-09 - Proceedings and penalty on delinquency
- Section 57-60-10 - Lien for tax
- Section 57-60-10.1 - Refund of overpayments
- Section 57-60-11 - Appeal from decision of commissioner
- Section 57-60-12 - Rules and regulations - Bond
- Section 57-60-13 - Moneys to be deposited with state treasurer
- Section 57-60-14 - [Effective Until 7/1/2026] Allocation of revenue - Continuing appropriation
- Section 57-60-14 - [Effective 7/1/2026] Allocation of revenue - Continuing appropriation
- Section 57-60-15 - Duty of state treasurer - Allocation to political subdivisions
- Section 57-60-16 - Penalty