Section 57-60-02.2 - [Repealed Effective 7/1/2026] Coal conversion facility tax - Exemption - Lignite research tax - Imposition1. Excluding the generation tax imposed under subsection 3 of section 57-60-02, a coal conversion facility is exempt from eighty-five percent of the tax imposed under section 57-60-02 and instead shall pay a lignite research tax equal to eighty-five percent of the tax imposed under section 57-60-02 multiplied by five percent.2. An electrical generating plant is exempt from the generation tax imposed under subsection 3 of section 57-60-02 and instead shall pay a lignite research tax equal to the tax imposed under subsection 3 of section 57-60-02 multiplied by five percent.Repealed by S.L. 2021 , ch. 484( HB 1412 ), § 6, eff. 7/1/2026.Added by S.L. 2021 , ch. 484( HB 1412 ), § 2, eff. 7/1/2021 (for taxable production beginning after 6/30/2021).