Chapter 57-65 - POTASH TAXES
- Section 57-65-01 - Definitions
- Section 57-65-02 - Imposition of tax on potash
- Section 57-65-03 - Imposition of tax on byproducts of potash production
- Section 57-65-04 - Type of tax
- Section 57-65-05 - Potash and byproducts tax to be in lieu of other taxes
- Section 57-65-06 - Duties of tax commissioner and state treasurer
- Section 57-65-07 - Allocation of revenue
- Section 57-65-08 - Returns and payment of tax on monthly basis - Due date - When delinquent - Extensions
- Section 57-65-09 - Tax commissioner to audit returns and correct tax
- Section 57-65-10 - Interest and penalties
- Section 57-65-11 - Refund claims
- Section 57-65-12 - Minimum refunds and collections
- Section 57-65-13 - Protest and appeal
- Section 57-65-14 - Lien for tax - Preservation of lien - Satisfaction of lien
- Section 57-65-15 - Delinquent taxes - Sale of property
- Section 57-65-16 - Bond - Reports - Actions
- Section 57-65-17 - Penalty
- Section 57-65-18 - Powers of tax commissioner
- Section 57-65-19 - Rules - Legislative intent