North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-08-03-05
Maximum benefit under reduced tax rate
Official textlegis.nd.govlast amended
The rate reduction calculated for a unit that has been incapable of generating electricity for eighteen consecutive months may not exceed one hundred percent of the tax.
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