Maximum benefit under reduced tax rate.

81-08-03-05. Maximum benefit under reduced tax rate. The rate reduction calculated for a unit that has been incapable of generating electricity for eighteen consecutive months may not exceed one hundred percent of the tax. History: Effective November 1, 1987. General Authority: NDCC 57-60-12 Law Implemented: NDCC 57-60-01, 57-60-02, 57-60-03