North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-08-01-01
Source note not part of rule
Official textlegis.nd.gov
No source note shall be deemed a promulgation by the tax commissioner as to the purpose, scope, or effect of any section of this article to which such source note relates. For this purpose "source note" includes any citation to "general authority" or "law implemented" that follows any section of this article.
Amendment history
General Authority: NDCC 57-61-08 Law Implemented: NDCC 57-61
Source: view the official PDF
In this article (14 sections)
- 81-08-01-01 · Source note not part of rule
- 81-08-01-02 · Headnote, cross-reference, and source note not part of…
- 81-08-02-01 · Definitions
- 81-08-02-02 · Nature of coal severance tax
- 81-08-02-03 · Reporting and paying coal severance tax
- 81-08-02-04 · Coal severance tax rate
- 81-08-02-05 · Coal severance tax in lieu of sales or use taxes on coal
- 81-08-03-01 · Definitions
- 81-08-03-02 · Taxable electrical production
- 81-08-03-03 · Installed capacity
- 81-08-03-04 · Calculation of reduced tax rate
- 81-08-03-05 · Maximum benefit under reduced tax rate
- 81-08-03-06 · Taxable synthetic natural gas
- 81-08-03-07 · Byproducts revenue exempt from taxation