N.D. Cent. 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.

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.