N.D. Cent. Code § 57-33.2-07

Current through 2023 Legislative Sessions
Section 57-33.2-07 - Filing of reports with tax commissioner

By June first of each year, each wind farm, wind generator, and generator of electricity from sources other than coal subject to the coal conversion tax and each transmission company, distribution company, and each company that is both a transmission company and a distribution company shall file with the tax commissioner, in a manner prescribed by the tax commissioner, a report containing the information required by the tax commissioner. The report must include a notice of a company's right to appeal its assessment to the state board of equalization before or at the July meeting of the state board of equalization. Required information includes:

1.
a. The company name.
b. Whether the company is an individual, partnership, association, cooperative, corporation, limited liability company, or other legal entity and the state or country and date of original organization and any reorganization, consolidation, or merger with references to specific laws authorizing those actions.
c. The location of its principal office.
d. The place where the company's books, papers, and accounts are kept.
e. The name and mailing address of the president, secretary, treasurer, auditor, general manager, and all other general officers.
f. The name and mailing address of the chief officer or managing agent and any general officers of the company who reside in this state.
2. A copy of each report filed with any county auditor under section 57-33.2-06.
3. A report on the megawatt-hours of electricity produced by wind generators and generators of electricity from sources other than coal in each county in the state and a map showing the location of each generator and its rated capacity, and all components of the collector system, if any.
4. A report on the megawatt-hours of electricity delivered for retail sale to consumers in each taxing district in each county during the most recently completed calendar year.

N.D.C.C. § 57-33.2-07

Amended by S.L. 2019, ch. 477 (SB 2089),§ 6, eff. 1/1/2019.
Amended by S.L. 2011, ch. 455 (SB 2263),§ 2, eff. 7/1/2011.
Effective for taxable years beginning after December 31, 2009
See S.L. 2011, ch. 455 (SB 2263), § 4.