§ 57-60-01 — Definitions As used in this chapter:

North Dakota § 57-60-01

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-60: Coal Conversion Facilities Privilege Tax

Text

1. "Byproducts" means commercially usable products produced during the coal
gasification or coal beneficiation process other than the principal product of a coal
gasification plant or of a coal beneficiation plant.
2. "Carbon dioxide capture" means removal of carbon dioxide emissions from a coal
conversion facility.
a. For electrical generating plants, carbon dioxide captured is measured using the
stack emissions of carbon dioxide from the facility as reported by the continuous
emission monitoring system, in compliance with environmental protection agency
rules in 40 CFR 75. The percentage reduction is determined by:
(1) Determining the total carbon dioxide produced from the facility before the
capture of carbon dioxide;
(2) Subtracting the stack emissions of carbon dioxide from the facility; and
(3) Dividing the result of paragraph 2 by the result of paragraph 1 and
multiplying by one hundred, which results in the percentage of carbon
dioxide captured.
b. For coal gasification facilities, the carbon dioxide captured is determined by:
(1) Determining the total carbon input to the facility by multiplying the
percentage of carbon content in the coal fed to the facility, determined from
the average of coal analysis for the taxing period, times the total tons of coal
fed to the facility for the taxing period.
(2) Determining the amount of nonemissions carbon by multiplying the
percentage of carbon content in all hydrocarbon products, except carbon
dioxide, leaving the facility times the tons of hydrocarbon products leaving
the facility for the taxing period.
(3) Subtracting the result under paragraph 2 from the result under paragraph 1
and multiplying the result times 3.667 to convert the amount of tons of
carbon to tons of carbon dioxide, which results in the total tons of carbon
dioxide emissions without capture.
(4) The amount of carbon dioxide captured for the taxing period measured by a
flow meter and converted to tons.
(5) Dividing the result of paragraph 4 by the result from paragraph 3 and
multiplying by one hundred, which results in the percentage of carbon
dioxide captured.
3. "Coal beneficiation" means improving the physical, environmental, or combustion
qualities of coal but does not include crushing or treatment with dust suppressants or
freeze-proofing agents.
4. "Coal conversion facility" means any of the following:
a. A plant, other than an electrical generating plant or a coal beneficiation plant, with
all additions thereto, which processes or converts coal from its natural or
beneficiated form into a form substantially different in chemical or physical
properties, including coal gasification, coal liquefaction, and the manufacture of
fertilizer and other products, and which uses or is designed to use over five
hundred thousand tons [453592.37 metric tons] of coal per year;
b. An electrical generating plant, with all additions thereto, which processes or
converts coal from its natural or beneficiated form into electrical power and which
has at least one single electrical energy generation unit with a capacity of ten
thousand kilowatts or more;
c. A plant, with all additions thereto, which is designed for coal beneficiation; or
d. A gas-fired electrical generating facility, and all additions to the facility, which
generates electrical power through the consumption of gas produced by the
conversion of coal from its natural or beneficiated form into gas and has a
capacity of ten thousand kilowatts or more.

5. "Coal gasification" means the production of synthetic natural gas, methanol, or other
principal commercial gaseous or liquid product from coal.
6. "Commissioner" means the state tax commissioner.
7. "Design capacity of a coal beneficiation plant" means the number of tons a coal
beneficiation plant is designed to produce as certified by a registered professional
engineer.
8. "Gross receipts" means all revenue valued in money, whether received in money or
otherwise, derived by a coal conversion facility subject to the provisions of this chapter
from the production of products of a coal conversion facility. For the purpose of
computing the tax imposed by this chapter, "gross receipts" does not include any
financial assistance, whether in the form of price guarantee payments or otherwise,
provided by the federal government or any agency of the federal government.
9. "Installed capacity" means the number of kilowatts a power unit can produce according
to the nameplate assigned to the power unit generator by the manufacturer.
10. "Operator" means any person owning, holding, or leasing a coal conversion facility and
conducting the conversion of coal into the products of the facility.
11. "Person" means any individual, estate, trust, corporation, cooperative corporation,
limited liability company, or association.
12. "Repowering" means an investment of more than two hundred million dollars or one
million dollars per megawatt of installed nameplate capacity, whichever is less, in an
existing power plant that modifies or replaces the process used for converting coal in
its natural form or beneficiated coal into electric power.
13. "Synthetic natural gas" means methane and any admixed gaseous products produced
by coal gasification.