North Dakota Statutes

§ 57-06-02 — Definitions

North Dakota·Title 57 Taxation·Ch. 57-06 Assessment and Taxation of Public Utilities

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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