Chapter

Electric Generation, Distribution, and Transmission Taxes

N.D. Cent. Code § 57-33.2-01— Definitions
N.D. Cent. Code § 57-33.2-02— Transmission line mile tax - Exemption
N.D. Cent. Code § 57-33.2-03— Distribution taxes
N.D. Cent. Code § 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
N.D. Cent. Code § 57-33.2-05— Taxes in lieu of property taxes
N.D. Cent. Code § 57-33.2-06— Maps - Transmission and distribution line and electric generation property location reports to county auditors
N.D. Cent. Code § 57-33.2-06.1— Verification by county auditor of reports
N.D. Cent. Code § 57-33.2-07— Filing of reports with tax commissioner
N.D. Cent. Code § 57-33.2-08— Delinquent taxes - Penalty
N.D. Cent. Code § 57-33.2-09— Taxes paid on worthless accounts
N.D. Cent. Code § 57-33.2-10— Powers of commissioner
N.D. Cent. Code § 57-33.2-11— Commissioner to audit reports and state board of equalization to assess tax
N.D. Cent. Code § 57-33.2-12— Deficiency, protest, and appeal
N.D. Cent. Code § 57-33.2-13— Claims for credit or refund
N.D. Cent. Code § 57-33.2-14— Preservation of records
N.D. Cent. Code § 57-33.2-15— Lien for tax
N.D. Cent. Code § 57-33.2-16— Corporate officer and limited liability company governor or manager liability
N.D. Cent. Code § 57-33.2-16.1— General partner in a limited liability limited partnership liability
N.D. Cent. Code § 57-33.2-17— Bond
N.D. Cent. Code § 57-33.2-18— Deposit of revenue - Report to treasurer
N.D. Cent. Code § 57-33.2-19— Allocation - Continuing appropriation
N.D. Cent. Code § 57-33.2-20— Penalty