North Dakota Century Code

Chapter 57-33.2

Electric Generation, Distribution, and Transmission Taxes

Section Section Name
57-33.2-01 Definitions
57-33.2-02 Transmission line mile tax ‑ Exemption
57-33.2-03 Distribution taxes
57-33.2-04 Wind generation taxation ‑ Taxation of generation from sources other than coal ‑ Taxation of coal generation not subject to coal conversion taxes
57-33.2-05 Taxes in lieu of property taxes
57-33.2-06 Maps ‑ Transmission and distribution line and electric generation property location reports to county auditors
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
57-33.2-11 Commissioner to audit reports and state board of equalization to assess tax
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 Corporate officer and limited liability company governor or manager liability
57-33.2-16.1 General partner in a limited liability limited partnership liability
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