North Dakota Code 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
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.
Terms Used In North Dakota Code 57-33.2-04
- following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
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.