§ 57-60-15 — Duty of state treasurer - Allocation to political subdivisions

North Dakota § 57-60-15

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

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months, the tax on that unit for taxable periods beginning after the eighteenth month
must be reduced by the ratio that the cost of repair of the unit bears to the original cost
of the unit. This reduced rate remains in effect until the unit is capable of generating
electricity.
3. For electrical generating plants, in addition to the tax imposed by subsection 2, there is
a tax at the rate of twenty-five one-hundredths of one mill on each kilowatt hour of
electricity produced for the purpose of sale. For all electrical generating plants that
begin construction or complete repowering, the production from the plants is exempt
from the tax imposed by this subsection for five years from the date of the first taxable
production or from the date of the first taxable production after repowering from the
plant.
4. For coal gasification plants, the tax is the greater of either the amount provided in
subsection 1 or thirteen and one-half cents on each one thousand cubic feet [28316.85
liters] of synthetic natural gas produced for the purpose of sale but not including any

amount of synthetic natural gas in excess of one hundred ten million cubic feet per
day.
5. a. For all coal conversion facilities, other than electrical generating plants, the
production from the facilities is exempt from eighty-five percent of the tax
imposed by this section for a period of five years from the date of first taxable
production from the facility. The operator of each facility applying for exemption
under this subsection shall certify to the tax commissioner the date of first taxable
production of the facility.
b. The board of county commissioners may, by resolution, grant to the operator of a
coal conversion facility, other than an electrical generating plant, located within
the county a partial or complete exemption from the remaining fifteen percent of
tax imposed by this section for a period not exceeding five years from the date of
the first taxable production from the facility. Notwithstanding the provisions of
section 57-60-14, any tax collected which is based upon the production of a
facility subject to the exemption provided by this subsection must be allocated
entirely to the county for allocation as provided in section 57-60-15.
6. For coal beneficiation plants, the tax is twenty cents on each ton of two thousand
pounds [907.18 kilograms] of beneficiated coal produced for the purpose of sale, or
one and one-quarter percent of the gross receipts derived from such facility for the
preceding month, whichever amount is greater. Any amount of beneficiated coal
produced in excess of eighty percent of the design capacity of the coal beneficiation
plant or produced for use within a coal conversion facility is exempt from such tax.