North Dakota Century Code Title 57. Taxation § 57-61-01.3. Severance tax reduction for coal mined for certain users

The rate of severance tax determined and imposed as provided in section 57-61-01 must be reduced by fifty percent if the coal is to be burned in a cogeneration facility which is designed to use renewable resources as fuel to generate ten percent or more of its energy output measured in British thermal units. The coal mine owner or operator must certify, or require the person purchasing the coal to certify, that the coal will be used in the manner required by this section to qualify for the reduced tax rate.