North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-08-03-06
Taxable synthetic natural gas
"Taxable synthetic natural gas" does not include synthetic natural gas used within the plant and does not include any amount of synthetic natural gas in excess of one hundred ten million cubic feet per day, over and above that used within the plant. Calculation of any amount of synthetic natural gas in excess of one hundred ten million cubic feet per day must be accomplished by multiplying one hundred ten million cubic feet by the number of days in the month for which the report is filed, and subtracting the result from the total number of cubic feet of synthetic natural gas produced, less that used within the plant, during the month for which the report is made.
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