You must file Form M25, Wind Energy Production Report, if you produce electricity by means of a wind energy conversion system installed after Jan. 1,1991, unless the system is exempt from tax. The form is due by Feb. 1 each year.
New for 2013
For the 2013 assessment, the Department of Revenue is asking for ownership information on Form M25 to ensure all companies are paying the correct amount of Wind Energy Production Tax. This information will help us verify that the nameplate capacity is properly calculated for all wind energy conversion systems.
If you have questions, contact us at
sa.property@state.mn.us.
Note: You must use the new version of Form M25 (below). We will not accept previous versions.
