Taxable electrical production.

81-08-03-02. Taxable electrical production. "Electricity produced for the purpose of sale" includes electricity supplied to a coal mine serving the coal conversion facility. It does not include electricity used within the plant or used within freestanding structures located at the plantsite which constitute an integral part of the plant, for example, an AC/DC terminal. History: Effective November 1, 1987. General Authority: NDCC 57-60-12 Law Implemented: NDCC 57-60-01, 57-60-02, 57-60-03