§ 57-33.2-01 Definitions
§ 57-33.2-02 Transmission line mile tax – Exemption
§ 57-33.2-03 Distribution taxes
§ 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
§ 57-33.2-05 Taxes in lieu of property taxes
§ 57-33.2-06 Maps – Transmission and distribution line and electric generation property location reports to county auditors
§ 57-33.2-06.1 Verification by county auditor of reports
§ 57-33.2-07 Filing of reports with tax commissioner
§ 57-33.2-08 Delinquent taxes – Penalty
§ 57-33.2-09 Taxes paid on worthless accounts
§ 57-33.2-10 Powers of commissioner
§ 57-33.2-11 Commissioner to audit reports and state board of equalization to assess The commissioner may audit reports of distribution companies and transmission companies not later than three years after the due date of the report, or three years after the report wa
§ 57-33.2-12 Deficiency, protest, and appeal
§ 57-33.2-13 Claims for credit or refund
§ 57-33.2-14 Preservation of records
§ 57-33.2-15 Lien for tax
§ 57-33.2-16 Corporate officer and limited liability company governor or manager liability
§ 57-33.2-16.1 General partner in a limited liability limited partnership liability
§ 57-33.2-17 Bond
§ 57-33.2-18 Deposit of revenue – Report to treasurer
§ 57-33.2-19 Allocation – Continuing appropriation
§ 57-33.2-20 Penalty
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Terms Used In North Dakota Code > Chapter 57-33.2 - Electric Generation, Distribution, and Transmission Taxes

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Organization: includes a foreign or domestic association, business trust, corporation, enterprise, estate, joint venture, limited liability company, limited liability partnership, limited partnership, partnership, trust, or any legal or commercial entity. See North Dakota Code 1-01-49
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes a limited liability partnership registered under chapter 45-22. See North Dakota Code 1-01-49
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See North Dakota Code 1-01-49
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Rule: includes regulation. See North Dakota Code 1-01-49
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • taxing district: means a county, city, township, school district, water conservation and flood control district, Garrison Diversion Conservancy District, county park district, joint county park district, irrigation district, park district, rural fire protection district, or any other subdivision of the state empowered to levy taxes. See North Dakota Code 57-02-01
  • United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33