§ 57-06-02 — Definitions

North Dakota § 57-06-02

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-06: Assessment and Taxation of Public Utilities

Text

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 or otherwise, any
property in this state, including wind turbine electric generation units, and operating it
for the purpose of furnishing or distributing electric light, electric power, or steam heat
for public use.
5. "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.