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North Dakota Century Code Title 57. Taxation § 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

Current as of January 01, 2024 | Updated by FindLaw Staff

Wind generators, including wind farms and associated collector systems, generators of electricity from sources other than coal owned by a company subject to taxation under this chapter, and generators of electricity from coal which are not subject to coal conversion taxes under chapter 57-60 are subject to taxes under this section.

1. Wind generators, wind farms, and associated collector systems are subject to taxes consisting of the following two components:

a. A tax of two dollars and fifty cents per kilowatt times the rated capacity of the wind generator.

b. A tax of one-half of one mill per kilowatt-hour of electricity generated by the wind generator during the taxable period.

2. Grid-connected generators that are part of a project with generation capacity of one hundred kilowatts or more not produced from coal or wind, or produced from coal and not subject to coal conversion taxes under chapter 57-60, are subject to taxes consisting of the following two components:

a. Fifty cents per kilowatt times the rated capacity of the generation unit.

b. One mill per kilowatt-hour of electricity generated by the production unit during the taxable period.

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Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 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 - last updated January 01, 2024 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-33-2-04/

Read this complete North Dakota Century Code Title 57. Taxation § 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 on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

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