North Dakota Century Code Title 57. Taxation § 57-39.2-04.21. Sales and use tax exemption for materials used to construct or expand a coal processing facility that utilizes coal as a feedstock

a. “Coal processing facility that utilizes coal as a feedstock” means a facility that:

b. “Critical mineral” means a nonfuel mineral or mineral material essential to the economic or national security of the United States and which has a supply chain vulnerable to disruption. The term includes aluminum, antimony, arsenic, barite, bauxite, beryllium, bismuth, cesium, chromium, cobalt, fluorspar, gallium, germanium, graphite, hafnium, helium, indium, lithium, magnesium, manganese, niobium, platinum group metals, potash, the rare earth elements group, rhenium, rubidium, scandium, strontium, tantalum, tellurium, tin, titanium, tungsten, uranium, vanadium, and zirconium.

c. “Rare earth elements” means any of a series of metallic elements of which the oxides are classed as rare earths and which include the elements of the lanthanide series, yttrium and scandium.