North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-08-03-03
Installed capacity
Official textlegis.nd.govlast amended
The operator of each electrical generating plant shall certify to the tax commissioner the installed capacity of the power unit as defined in North Dakota Century Code section 57-60-01, shown in kilowatts on the nameplate assigned to the turbine of the power unit, the manufacturer of the power unit, and the serial number of the power unit. 1
Amendment history
History: Effective November 1, 1987. General Authority: NDCC 57-60-12 Law Implemented: NDCC 57-60-01, 57-60-02, 57-60-03
Source: view the official PDF
In this article (14 sections)
- 81-08-01-01 · Source note not part of rule
- 81-08-01-02 · Headnote, cross-reference, and source note not part of…
- 81-08-02-01 · Definitions
- 81-08-02-02 · Nature of coal severance tax
- 81-08-02-03 · Reporting and paying coal severance tax
- 81-08-02-04 · Coal severance tax rate
- 81-08-02-05 · Coal severance tax in lieu of sales or use taxes on coal
- 81-08-03-01 · Definitions
- 81-08-03-02 · Taxable electrical production
- 81-08-03-03 · Installed capacity
- 81-08-03-04 · Calculation of reduced tax rate
- 81-08-03-05 · Maximum benefit under reduced tax rate
- 81-08-03-06 · Taxable synthetic natural gas
- 81-08-03-07 · Byproducts revenue exempt from taxation