North Dakota Statutes
§ 57-06-02 — Definitions
As used in this chapter, unless the context and subject matter otherwise clearly require:
1."Company" includes any individual, copartnership, business trust, corporation, limited
liability company, joint-stock company, or association.
2."Gas company" means a company owning, holding, or operating under lease or
otherwise any property in this state for the purpose of furnishing gas, or distributing the
same, for public use, by means of pipelines.
3."Pipeline company" means a company owning, holding, or operating under a lease or
otherwise any property in this state for the purpose of transporting crude oil, natural
gas, processed gas, manufactured gas, refined petroleum products, or coal and
related products for public use.
4."Power company" means a company owning or holding, under lease
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner