# Title 81 — Tax Commissioner

## Article 81-08 — Coal Taxes

## Chapter 81-08-02 — Coal Severance Tax

### § 81-08-02-01. Definitions.

As used in these sections and for the administration of North Dakota Century Code chapter 57-61,
unless the context otherwise requires:
1. "Coal mine owner or operator" does not include any individual who mines coal from the
individual's own land solely for use for heating the individual's own home.
2. "Cogeneration facility" means a facility which produces electrical energy and any other form of
useful energy, such as steam or heat, which is used for industrial, commercial, heating, or
cooling purposes.
3. "Industrial purposes" as applied to coal that has been severed includes the use of such coal
for making products from it or for the consumption of such coal to produce power or heat,
except that it does not include coal mined by an individual from the individual's own land for
use for heating the individual's own home.
4. "Producer" means the coal mine owner, or the operator of the coal mine if different from the
owner.
5. "Renewable resources" means biomass, waste, wind, solar, geothermal, or any combination
of those resources.
6. "Sale" as applied to coal that has been severed means any transfer of title, conditional or
otherwise, to such coal for a consideration regardless of where such transfer of title occurs.
7. "Tax commissioner" means the tax commissioner of the state of North Dakota.
History: Amended effective September 1, 1979; July 1, 1985; November 1, 1987.
General Authority: NDCC 57-61-08
Law Implemented: NDCC 57-61
### § 81-08-02-02. Nature of coal severance tax.

Repealed effective June 1, 2002.
### § 81-08-02-03. Reporting and paying coal severance tax.

Each coal mine owner, or the operator of the coal mine if different from the owner, must file a report
on forms prescribed by the tax commissioner for each month showing the number of tons of coal
severed in each county in this state during such month, the amount of severance tax due thereon, and
such other information as the tax commissioner shall deem necessary. The report and payment shall be
filed in the office of the tax commissioner at the state capitol, Bismarck, North Dakota, by the
twenty-fifth day of the following month.
History: Amended effective July 1, 1985.
General Authority: NDCC 57-61-08

Law Implemented: NDCC 57-61-02, 57-61-03
### § 81-08-02-04. Coal severance tax rate.

Repealed effective July 1, 1998.
### § 81-08-02-05. Coal severance tax in lieu of sales or use taxes on coal.

Repealed effective June 1, 2002.
