A North Dakota natural gas distribution company subject to rate regulation by the commission may not capitalize allowance for funds used during construction (AFUDC) as prescribed in title 18, Code of Federal Regulations, part 201, for projects costing less than ten thousand dollars and taking less than thirty days to complete.

History: Effective July 1, 2008.

General Authority: NDCC 28-32-02

Law Implemented: NDCC 49-02-12