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North Dakota Century Code

Chapter 57-33.2

N.D. Cent. Code ch. 57-33.2

Electric Generation, Distribution, and Transmission Taxes

57-33.2-01Definitions 57-33.2-02Transmission line mile tax - Exemption 57-33.2-03Distribution taxes 57-33.2-04Wind generation taxation - Taxation of generation from sources other than coal - Taxation of coal generation not subject to coal conversion taxes 57-33.2-05Taxes in lieu of property taxes 57-33.2-06Maps - Transmission and distribution line and electric generation property location reports to county auditors 57-33.2-06.1Verification by county auditor of reports 57-33.2-07Filing of reports with tax commissioner 57-33.2-08Delinquent taxes - Penalty 57-33.2-09Taxes paid on worthless accounts 57-33.2-10Powers of commissioner 57-33.2-11Commissioner to audit reports and state board of equalization to assess tax 57-33.2-12Deficiency, protest, and appeal 57-33.2-13Claims for credit or refund 57-33.2-14Preservation of records 57-33.2-15Lien for tax 57-33.2-16Corporate officer and limited liability company governor or manager liability 57-33.2-16.1General partner in a limited liability limited partnership liability 57-33.2-17Bond 57-33.2-18Deposit of revenue - Report to treasurer 57-33.2-19Allocation - Continuing appropriation 57-33.2-20Penalty