Separate and additional coal severance tax - Lignite research, development, and marketing program - Continuing appropriation - Administration
N.D. Cent. Code § 57-61-01.5
in effect57-61-01.5. Separate and additional coal severance tax - Lignite research,
development, and marketing program - Continuing appropriation - Administration.
1. There is imposed upon all coal or commercial leonardite severed for sale or for
industrial purposes by coal or commercial leonardite mines within the state a tax,
separate from and additional to the tax imposed by section 57-61-01, of two cents per
ton of two thousand pounds [907.18 kilograms]. All of the provisions of this chapter for
administration of the coal or commercial leonardite severance tax apply to the tax
imposed under this section. The state tax commissioner shall transfer revenue from
the tax imposed by this section to the state treasurer for deposit in a special fund in the
state treasury, known as the lignite research fund. Such moneys must be used for
contracts for land reclamation research projects and for research, development, and
marketing of lignite and products derived from lignite. The industrial commission shall
adopt rules for submission and consideration of research, development, and marketing
proposals and entering into contracts under the lignite research, development, and
marketing program.
2. The state treasurer shall deposit in the lignite research fund seventy percent of the
taxes collected and deposited subsequent to July 1, 1994, in the permanent trust fund
established by section 21 of article X of the Constitution of North Dakota and shall,
beginning in July 1991, no less than monthly, deposit in the lignite research fund
seventy percent of the taxes collected and deposited in the permanent trust fund. All
moneys in the lignite research fund as well as any moneys received from federal and
private sources for lignite research, development, and marketing, including interest on
all such moneys, are appropriated to the industrial commission, and may be spent only
within limits of legislative appropriations, for the administration, development, and
funding of the lignite research, development, and marketing program.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c61.pdf#nameddest=57-61-01p5Fetched: 10/16/2026