§ 57-33.2-02 — Transmission line mile tax - Exemption

North Dakota § 57-33.2-02

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-33.2: Electric Generation, Distribution, and Transmission Taxes

Text

Transmission lines are subject to annual taxes per mile [1.61 kilometers] or fraction of a mile
based on their nominal operating voltages on January first of each year, as follows:
1. For transmission lines that operate at a nominal operating voltage of less than fifty
kilovolts, a tax of fifty dollars.
2. For transmission lines that operate at a nominal operating voltage of fifty kilovolts or
more, but less than one hundred kilovolts, a tax of one hundred dollars.
3. For transmission lines that operate at a nominal operating voltage of one hundred
kilovolts or more, but less than two hundred kilovolts, a tax of two hundred dollars.
4. For transmission lines that operate at a nominal operating voltage of two hundred
kilovolts or more, but less than three hundred kilovolts, a tax of four hundred dollars.
5. For transmission lines that operate at a nominal operating voltage of three hundred
kilovolts or more, a tax of six hundred dollars.

6. A transmission line initially placed in service after January 1, 2009, and before
December 31, 2013, is exempt from transmission line taxes under this section for the
first taxable year after the line is initially placed in service, and transmission line taxes
under this section must be reduced by:
a. Seventy-five percent for the second taxable year of operation of the transmission
line.
b. Fifty percent for the third taxable year of operation of the transmission line.
c. Twenty-five percent for the fourth taxable year of operation of the transmission
line.
d. After the fourth taxable year of operation, such transmission lines are subject to
the standard transmission line taxes under this section.
7. A transmission line of two hundred thirty kilovolts or larger initially placed in service
after January 1, 2009, is subject to a tax at the rate of three hundred dollars per mile
[1.61 kilometers] or fraction of a mile. A transmission line subject to tax under this
subsection is exempt for the first taxable year after the line is initially placed in service,
and transmission line taxes under this subsection must be reduced by:
a. Seventy-five percent for the second taxable year of operation of the transmission
line.
b. Fifty percent for the third taxable year of operation of the transmission line.
c. Twenty-five percent for the fourth taxable year of operation of the transmission
line.
d. After the fourth taxable year of taxable operation, such transmission lines are
subject to the standard transmission line taxes under this subsection.
8. For purposes of this section, "initially placed in service" includes both new construction
and substantial expansion of the carrying capacity of a pre-existing line, and
"substantial expansion" means an increase in carrying capacity of fifty percent or
more.