§ 57-60-03 — Measurement and recording of synthetic natural gas, byproducts, beneficiated coal, or electricity produced and carbon dioxide capture

beneficiated coal, or electricity produced and carbon dioxide capture.
The production of synthetic natural gas, byproducts, beneficiated coal, or electrical power
and data necessary to determine the amount of carbon dioxide captured must be measured at
the place of production or generation, and any person subject to the imposition of the taxes
provided by this chapter shall maintain devices to measure and record the cumulative periodic
totals of synthetic natural gas, byproducts, beneficiated coal, and electrical power generated
and data necessary to determine the amount of carbon dioxide captured. Any person subject to
the taxes imposed by this chapter shall maintain accurate records of the daily and monthly totals
of synthetic natural gas, beneficiated coal, and electrical power generated and subject to such
taxes and data necessary to determine the amount of carbon dioxide captured. On or before
October first of each year, the operator of any coal gasification plant shall file a report with the
department of environmental quality listing the quantity of byproducts produced during the year
ending June thirtieth of that year. The commissioner shall have access to such records at
reasonable times and places.