North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-65-19
Rules - Legislative intent
Official textlegis.nd.gov
It is the intention of the legislative assembly that potash mining, environmental protection, and reclamation rules, at a minimum, must establish a high degree of protection for surface owners, surface and underground water, productive capacity of soils, and public health and safety and that the adopting agency will promote participation of public officials and members of the public in counties in which potash mining will be conducted.
Source: view the official PDF
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