Chapter 57-33.2 - ELECTRIC GENERATION, DISTRIBUTION, AND TRANSMISSION TAXES
- Section 57-33.2-01 - Definitions
- Section 57-33.2-02 - Transmission line mile tax - Exemption
- Section 57-33.2-03 - Distribution taxes
- Section 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
- Section 57-33.2-05 - Taxes in lieu of property taxes
- Section 57-33.2-06 - Maps - Transmission and distribution line and electric generation property location reports to county auditors
- Section 57-33.2-06.1 - Verification by county auditor of reports
- Section 57-33.2-07 - Filing of reports with tax commissioner
- Section 57-33.2-08 - Delinquent taxes - Penalty
- Section 57-33.2-09 - Taxes paid on worthless accounts
- Section 57-33.2-10 - Powers of commissioner
- Section 57-33.2-11 - Commissioner to audit reports and state board of equalization to assess tax
- Section 57-33.2-12 - Deficiency, protest, and appeal
- Section 57-33.2-13 - Claims for credit or refund
- Section 57-33.2-14 - Preservation of records
- Section 57-33.2-15 - Lien for tax
- Section 57-33.2-16 - Corporate officer and limited liability company governor or manager liability
- Section 57-33.2-16.1 - General partner in a limited liability limited partnership liability
- Section 57-33.2-17 - Bond
- Section 57-33.2-18 - Deposit of revenue - Report to treasurer
- Section 57-33.2-19 - Allocation - Continuing appropriation
- Section 57-33.2-20 - Penalty