N.D. Admin. Code 81-08-03-01
As used in these sections and for the administration of North Dakota Century Code chapter 57-60, unless the context requires otherwise:
1. "Cost to repair" means the cost to return a disabled unit to generating capability, including costs from the date on which the unit became incapable of generating electricity to the date the unit again becomes capable of generating electricity.
2. "Eighteen consecutive months" means the eighteen-month period commencing immediately following the last month during which a unit was capable of generating electricity.
3. "Estimated cost to repair" means an estimate of the total cost to return the unit to generating capability, made at the end of the first eighteen consecutive months that a unit is incapable of generating electricity. The estimate includes costs from the date the unit became incapable of generating electricity through projected completion of repair.
4. "First taxable production" means the first production which occurs after April 20, 1987, and which is subject to the coal conversion facilities privilege tax.
5. "Original cost" means the total undepreciated cost of construction of and additions to the unit, less retirements, as recorded on the books of the operator, on the date the unit became incapable of generating electricity.
N.D. Admin Code 81-08-03-01
General Authority: NDCC 57-60-12
Law Implemented: NDCC 57-60-01, 57-60-02, 57-60-03