North Dakota Century Code Title 57. Taxation § 57-65-01. Definitions

1. “Byproducts” includes any mineral product, or combination or compound thereof, produced during the processing of potash that is sold and includes aluminum, antimony, arsenic, barium, beryllium, bismuth, boron, cadmium, calcium, cerium, cesium, chromium, cobalt, columbium, copper, gallium, gemstones, germanium, gold, gypsum, hafnium, indium, iridium, iron, lanthanum, lead, lithium, magnesium, manganese, mercury, molybdenum, nickel, osmium, palladium, platinum, praseodymium, rare earth metals, rhenium, rhodium, rubidium, ruthenium, samarium, scandium, selenium, silicon, silver, sodium, strontium, tantalum, tellurium, thallium, thorium, tin, titanium, tungsten, vanadium, yttrium, zinc, and zirconium. The term does not include oil, natural gas, or liquid hydrocarbon, individually or in any combination, coal, carbon dioxide, or severed sand or gravel subject to an extraction or severance tax under any other provisions of this title.

2. “Commissioner” means the tax commissioner.

3. “Gross receipts” means all revenue valued in money, whether received in money or otherwise, realized by the taxpayer for sale of potash or byproducts, whether the sale is before or after transportation, manufacturing, and processing of the product.

4. “Mining facility” includes contiguous land and all structures and improvements on the mining permit area used for mining potash and byproducts and includes the act, process, or work of extracting potash from its naturally occurring environment and transporting or moving potash or byproducts to the point of processing, use, or sale. The term includes the process of leaching potash from its naturally occurring deposit. The term also includes an “extraction facility” as defined in chapter 38-12.

5. “Mining permit area” means the area covered by a permit issued by the industrial commission to mine potash and potash byproducts.

6. “Person” means every individual, partnership, firm, association, joint venture, corporation, limited liability company, fiduciary, trustee, receiver, administrator, representative of any kind, or any other group or combination acting as a unit.

7. “Potash” includes muriate of potash [the chemical compound potassium chloride, KCI], sulfate of potash [the chemical compound sulfate, K2SO4], and langbeinite [the chemical compound potassium magnesium sulfate, K₂SO₄•2MgSO₄], or any other potassium, magnesium, or mixed-potassium salts, and includes ores, intermediates, products, and reaction products of such compounds.

8. “Processing” includes breaking, crushing, cleaning, drying, sizing, milling, treating, heating, separating, compressing, beneficiation, or loading or unloading for any purpose.

9. “Processing plant” means any facility in North Dakota in which potash or byproducts are extracted, recovered, or produced from a mineral resource and includes any facility in North Dakota associated with the mine in which the primary production from the mining facility is processed or refined.

10. “Taxpayer” includes any person that is a producer of potash or potash byproducts subject to the tax imposed under this chapter.