North Dakota § 57-33.2-04 Wind generation taxation - Taxation of generation from sources other than coal - Taxation of coal generation not subject to coal conversion taxes

North Dakota Statutes

§ 57-33.2-04 — Wind generation taxation - Taxation of generation from sources other than coal - Taxation of coal generation not subject to coal conversion taxes

North Dakota § 57-33.2-04

Title 57Taxation

Ch. 57-33.2Electric Generation, Distribution, and Transmission Taxes

This text of North Dakota § 57-33.2-04 (Wind generation taxation - Taxation of generation from sources other than coal - Taxation of coal generation not subject to coal conversion 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 § 57-33.2-04 (2026).

Text

coal - Taxation of coal generation not subject to coal conversion taxes. Wind generators, including wind farms and associated collector systems, generators of electricity from sources other than coal owned by a company subject to taxation under this chapter, and generators of electricity from coal which are not subject to coal conversion taxes under chapter 57-60 are subject to taxes under this section.

1.Wind generators, wind farms, and associated collector systems are subject to taxes consisting of the following two components:

a.A tax of two dollars and fifty cents per kilowatt times the rated capacity of the wind generator.

b.A tax of one-half of one mill per kilowatt-hour of electricity generated by the wind generator during the taxable period.

2.Grid-connected generators that are

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coal - Taxation of coal generation not subject to coal conversion taxes.
Wind generators, including wind farms and associated collector systems, generators of
electricity from sources other than coal owned by a company subject to taxation under this
chapter, and generators of electricity from coal which are not subject to coal conversion taxes
under chapter 57-60 are subject to taxes under this section.
1. Wind generators, wind farms, and associated collector systems are subject to taxes
consisting of the following two components:
a. A tax of two dollars and fifty cents per kilowatt times the rated capacity of the wind
generator.
b. A tax of one-half of one mill per kilowatt-hour of electricity generated by the wind
generator during the taxable period.
2. Grid-connected generators that are part of a project with generation capacity of one
hundred kilowatts or more not produced from coal or wind, or produced from coal and
not subject to coal conversion taxes under chapter 57-60, are subject to taxes
consisting of the following two components:
a. Fifty cents per kilowatt times the rated capacity of the generation unit.
b. One mill per kilowatt-hour of electricity generated by the production unit during
the taxable period.