N.D. Admin. Code 81-08-02-01
As used in these sections and for the administration of North Dakota Century Code chapter 57-61, unless the context otherwise requires:
1. "Coal mine owner or operator" does not include any individual who mines coal from the individual's own land solely for use for heating the individual's own home.
2. "Cogeneration facility" means a facility which produces electrical energy and any other form of useful energy, such as steam or heat, which is used for industrial, commercial, heating, or cooling purposes.
3. "Industrial purposes" as applied to coal that has been severed includes the use of such coal for making products from it or for the consumption of such coal to produce power or heat, except that it does not include coal mined by an individual from the individual's own land for use for heating the individual's own home.
4. "Producer" means the coal mine owner, or the operator of the coal mine if different from the owner.
5. "Renewable resources" means biomass, waste, wind, solar, geothermal, or any combination of those resources.
6. "Sale" as applied to coal that has been severed means any transfer of title, conditional or otherwise, to such coal for a consideration regardless of where such transfer of title occurs.
7. "Tax commissioner" means the tax commissioner of the state of North Dakota.
N.D. Admin Code 81-08-02-01
General Authority: NDCC 57-61-08
Law Implemented: NDCC 57-61