North Dakota Statutes
§ 57-33.2-03 — Distribution taxes
North Dakota § 57-33.2-03
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-33.2Electric Generation, Distribution, and Transmission Taxes
This text of North Dakota § 57-33.2-03 (Distribution taxes) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-33.2-03 (2026).
Text
A distribution company is subject to a tax at the rate of eighty cents per megawatt-hour for
retail sale of electricity delivered to a consumer in this state during the calendar year.
Distribution taxes under this section do not apply to the sale of electricity to any coal conversion
facility that became operational before January 1, 2009, and which is subject to taxation under
chapter 57-60.
Free access — add to your briefcase to read the full text and ask questions with AI
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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-33.2-03, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-33.2-03.