This report revises to early 1978 the tax and revenue laws of the State of North Dakota described in Agricultural Economics Report No. 117, Department of Agricultural Economics, North Dakota State University, December, 1976. The research on which this report is based was conducted for the U.S. Environmental Protection Agency by the Economics, Statistics, and Cooperatives Service of the U.S. Department of Agriculture in cooperation with the Department of Agricultural Economics at North Dakota State University, in partial fulfillment of EPA Contracts EPA-IAG-D6-E766. This report is part of a broader study of the impacts of increased coal production in the Northern Great Plains. Subsequent research will examine the effects of coal development on state and local financial resources; demands for local government services; and impacts on population, income, employment, migration, labor-force participation, and wages, in local communities.