The operator of each electrical generating plant shall certify to the tax commissioner the installed capacity of the power unit as defined in North Dakota Century Code section 57-60-01, shown in kilowatts on the nameplate assigned to the turbine of the power unit, the manufacturer of the power unit, and the serial number of the power unit.
N.D. Admin Code 81-08-03-03
General Authority: NDCC 57-60-12
Law Implemented: NDCC 57-60-01, 57-60-02, 57-60-03