North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-06-02
Definitions
As used in this chapter, unless the context and subject matter otherwise clearly require:
# 1.
"Company" includes any individual, copartnership, business trust, corporation, limited liability company, joint-stock company, or association.
# 2.
"Gas company" means a company owning, holding, or operating under lease or otherwise any property in this state for the purpose of furnishing gas, or distributing the same, for public use, by means of pipelines.
# 3.
"Pipeline company" means a company owning, holding, or operating under a lease or otherwise any property in this state for the purpose of transporting crude oil, natural gas, processed gas, manufactured gas, refined petroleum products, or coal and related products for public use.
# 4.
"Power company" means a company owning or holding, under lease or otherwise, any property in this state, including wind turbine electric generation units, and operating it for the purpose of furnishing or distributing electric light, electric power, or steam heat for public use.
# 5.
"Transmission line" means a line to transmit electrical energy which operates at a voltage of forty-one and six-tenths kilovolts or more but does not include a line owned or operated by an agency or instrumentality of the United States government.
Source: view the official PDF
In this chapter (32 sections)
- 57-06-01 · Public utilities subject to chapter
- 57-06-01.1 · Telecommunications service - Exceptions
- 57-06-02 · Definitions
- 57-06-03 · Operative property defined
- 57-06-04 · Property jointly owned
- 57-06-05 · Annual assessment
- 57-06-06 · Reports of companies
- 57-06-07 · Additional information from power companies
- 57-06-08 · Additional information from gas companies
- 57-06-09 · Penalty for failure to furnish report
- 57-06-09.1 · Penalty for continued failure to furnish report
- 57-06-10 · Plants under construction
- 57-06-11 · Tentative valuation by tax commissioner
- 57-06-12 · Tentative assessment to be made and notice of hearing
- 57-06-13 · General powers of investigation
- 57-06-14 · Method of valuation
- 57-06-14.1 · Taxation of centrally assessed wind turbine electric…
- 57-06-15 · Assessment by state board of equalization - Notice of…
- 57-06-16 · Equalization
- 57-06-17.1 · Carbon dioxide pipeline exemption
- 57-06-17.2 · Payments in lieu of taxes
- 57-06-17.3 · New transmission line property tax exemption
- 57-06-17.4 · Pipeline authority exemption
- 57-06-18 · Allocation of assessment of other operative property
- 57-06-19 · Certification of assessment
- 57-06-20 · Duties of county auditor
- 57-06-21 · Maps - Reports to county auditors
- 57-06-21.1 · Verification by county auditor of reports
- 57-06-22 · Enforcement of collection
- 57-06-23 · Deposit of revenue - Report to treasurer
- 57-06-24 · Allocation - Continuing appropriation
- 57-06-25 · Delinquent taxes - Penalty