Loading chat...
ND HB1347
Bill
Status
1/17/2011
Primary Sponsor
Glen Froseth
Click for details
AI Summary
-
Imposes a severance tax of ten cents per ton or fourteen cents per cubic yard on gravel, clay, sand, rock, scoria, and other road construction and maintenance materials severed in North Dakota.
-
Persons severing road construction materials must remit taxes monthly by the twenty-fifth day of the following month to the county treasurer, with counties responsible for enforcement.
-
Tax revenue is allocated as follows: seventy percent to the township where materials were severed, ten percent to the county road fund, and the remaining twenty percent split equally between the state township highway aid fund and state highway fund.
-
Delinquent taxes incur a penalty of five dollars or five percent of the tax due (whichever is greater) plus one percent monthly interest, with delinquent personal property tax provisions applying.
-
Act becomes effective for taxable events occurring after June 30, 2011, and establishes continuing appropriation for all fund distributions.
Legislative Description
A BILL for an Act to provide for imposition and collection of a severance tax on gravel, rock, sand, and other materials used or usable for road construction and maintenance; to provide a continuing appropriation; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 9 nays 85
2/3/2011