North Dakota Century Code Title 57. Taxation § 57-33.2-01. Definitions

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.