{"data":{"id":"us-nd/n.d.-cent.-code-57-33.2-04","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-33.2-04","heading":"Wind generation taxation - Taxation of generation from sources other than coal - Taxation of coal generation not subject to coal conversion taxes","body":"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.\n1.Wind generators, wind farms, and associated collector systems are subject to taxes consisting of the following two components:\na.A tax of two dollars and fifty cents per kilowatt times the rated capacity of the wind generator.\nb.A tax of one-half of one mill per kilowatt-hour of electricity generated by the wind generator during the taxable period.\n2.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:\na.Fifty cents per kilowatt times the rated capacity of the generation unit.\nb.One mill per kilowatt-hour of electricity generated by the production unit during the taxable period.","path":["Title 57 Taxation","Chapter 57-33.2 Electric Generation, Distribution, And Transmission Taxes"],"source_url":"https://ndlegis.gov/cencode/t57c33-2.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"b1168307adef34158f9b55bc29eddcbdbb1a913331b2ff7988fdf201586abefc","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-33.2-03","next":"us-nd/n.d.-cent.-code-57-33.2-05"},"notice":"GroundRules: Original legal text. Not legal advice."}