North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-65-04
Type of tax
Official textlegis.nd.gov
For purposes of interpreting section 5 of article X of the Constitution of North Dakota, relating to federal land bank taxation and to the taxation of other governmental entities if their immunity from taxation has been waived, the tax under this chapter is a real property tax on subsurface mineral-producing estates and interests.
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In this chapter (18 sections)
- 57-65-01 · Definitions
- 57-65-02 · Imposition of tax on potash
- 57-65-03 · Imposition of tax on byproducts of potash production
- 57-65-04 · Type of tax
- 57-65-05 · Potash and byproducts tax to be in lieu of other taxes
- 57-65-06 · Duties of tax commissioner and state treasurer
- 57-65-07 · Allocation of revenue
- 57-65-09 · Tax commissioner to audit returns and correct tax
- 57-65-10 · Interest and penalties
- 57-65-11 · Refund claims
- 57-65-12 · Minimum refunds and collections
- 57-65-13 · Protest and appeal
- 57-65-14 · Lien for tax - Preservation of lien - Satisfaction of lien
- 57-65-15 · Delinquent taxes - Sale of property
- 57-65-16 · Bond - Reports - Actions
- 57-65-17 · Penalty
- 57-65-18 · Powers of tax commissioner
- 57-65-19 · Rules - Legislative intent