N.D.C.C. § 57-60-05 — Payment of taxes - When taxes due - When delinquent

The taxes imposed by this chapter are due within twenty -five days after the end of each
month, and, if not received by the twenty -fifth day, become delinquent and must be collected as
herein provided. The commissioner, upon request and a proper showing of the necessity
therefor, may grant an extension of time, not to exceed fifteen days, for paying the tax, and
when such a request is granted, the tax is not delinquent until the extended period has expired.
The commissioner shall require a report to be filed monthly by each person subject to the taxes
imposed by section 57-60-02, in such form as the commissioner shall prescribe, to provide such
information as the commissioner deems necessary for the proper administration of this chapter.
57-60-06. Property classified and exempted from ad valorem taxes - In lieu of certain
other taxes - Credit for certain other taxes.
Each coal conversion facility and any carbon dioxide capture system located at the coal
conversion facility, and any equipment directly used for secure geologic storage of carbon
dioxide or enhanced recovery of oil or natural gas must be classified as personal property and is
exempt from all ad valorem taxes except for taxes on the land on which the facility, capture
system, or equipment is located. The exemption provided by this section may not be interpreted
to apply to tangible personal property incorporated as a component part of a carbon dioxide
pipeline but this restriction does not affect eligibility of such a pipeline for the exemption under
section 57-06-17.1. The taxes imposed by this chapter are in lieu of ad valorem taxes on the
property so classified as personal property.
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