North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-33.2-01
Definitions
As used in this chapter:
# 1.
"Collector system" means all property used or constructed to interconnect individual wind turbines within a wind farm into a common project, including step-up transformers, electrical collection equipment, collector substation transformers, and communication systems.
# 2.
"Commissioner" means the state tax commissioner.
# 3.
"Company" means an individual, partnership, corporation, limited liability company, limited liability partnership, cooperative, or any other organization or association engaged in generation, distribution, or transmission of electricity. A company subject to taxation under chapter 57-06, is not a "company" for purposes of this chapter unless it files an irrevocable election with the commissioner to be treated as a company under this chapter by October 1, 2013, for taxable periods after December 31, 2013; by October 1, 2014, for taxable periods after December 31, 2014; by October 1, 2015, for taxable periods after December 31, 2015; or by October 1, 2016, for taxable periods after December 31, 2016. Property subject to taxation under this chapter which is owned by a company that is otherwise taxable under chapter 57-06 which files an election under this chapter is exempt from taxation under chapter 57-06.
# 4.
"Distribution company" means a company engaged in distribution of electricity for retail sale to consumers in this state through distribution lines. The term does not include a municipal electric utility operated under chapter 40-33 and that utility is not subject to taxes under section 57-33.2-03.
# 5.
"Distribution line" means a line to transmit electricity which operates at a voltage of less than forty-one and six-tenths kilovolts.
# 6.
"Retail sale" means transfer of electricity to the end-use consumer for consideration.
The term does not include the sale of electricity to a coal conversion facility that became operational before January 1, 2009, and which is subject to taxation under chapter 57-60.
# 7.
"Transmission company" means a company engaged in transmission of electricity through transmission lines.
# 8.
"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.
# 9.
"Wind farm" means all property used or constructed for the purpose of producing electricity for commercial purposes utilizing the wind as an energy source and with a nameplate capacity of at least two thousand five hundred kilowatts. The term includes the collector system.
# 10.
"Wind generator" means an individual wind turbine with a generation capacity of one hundred kilowatts or more which is connected to a transmission or distribution system.
Source: view the official PDF
In this chapter (18 sections)
- 57-33.2-01 · Definitions
- 57-33.2-02 · Transmission line mile tax - Exemption
- 57-33.2-03 · Distribution taxes
- 57-33.2-05 · Taxes in lieu of property taxes
- 57-33.2-06.1 · Verification by county auditor of reports
- 57-33.2-07 · Filing of reports with tax commissioner
- 57-33.2-08 · Delinquent taxes - Penalty
- 57-33.2-09 · Taxes paid on worthless accounts
- 57-33.2-10 · Powers of commissioner
- 57-33.2-12 · Deficiency, protest, and appeal
- 57-33.2-13 · Claims for credit or refund
- 57-33.2-14 · Preservation of records
- 57-33.2-15 · Lien for tax
- 57-33.2-16.1 · General partner in a limited liability limited…
- 57-33.2-17 · Bond
- 57-33.2-18 · Deposit of revenue - Report to treasurer
- 57-33.2-19 · Allocation - Continuing appropriation
- 57-33.2-20 · Penalty