North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-61-10
Coal development fund established
Official textlegis.nd.gov
Moneys collected by the state tax commissioner pursuant to the provisions of sections
57-61-01 through 57-61-09 must be paid to the state treasurer not later than the third working day of the month following the month in which they are received by the state tax commissioner and must be credited to a special fund in the state treasury to be known as the coal development fund. The moneys accumulated in such fund must be allocated by the state treasurer as provided by law and as appropriated by the legislative assembly.
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In this chapter (14 sections)
- 57-61-01.2 · When coal or commercial leonardite considered severed
- 57-61-01.3 · Severance tax reduction for coal mined for certain users
- 57-61-01.6 · Lignite research fund - Continuing appropriation
- 57-61-01.8 · Tax reduction for coal burned in small boilers
- 57-61-02 · When tax due - When delinquent
- 57-61-03 · Powers of state tax commissioner
- 57-61-04 · Tax commissioner to compute tax on incorrect or omitted…
- 57-61-05 · Penalty on delinquency - Failure to file returns
- 57-61-06 · Lien for tax
- 57-61-06.1 · Refund of overpayments
- 57-61-07 · Appeal from decision of tax commissioner
- 57-61-08 · Rules - Bond
- 57-61-09 · Penalty
- 57-61-10 · Coal development fund established