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Concept variable

Basis for tax on natural resources

	Norwegian (bokmål)
Name	Basis for tax on natural resources
Definition	The tax base for the natural resource tax is set for each power station. It is the average of the power plant¿s overall production of electric power in the fiscal year and 6 previous years. Only generators with a minimum output of 5500kw are included.
Valid from	2004-01-01
Valid to
Owner	970 - Division for accounting statistics

Statistical unit	Enterprise
Subject	10.02 - Business taxes
Reference	http://www.ssb.no/english/subjects/10/02/nos_d294_en/