Chapter

Oil and Gas Gross Production Tax

N.D. Cent. Code § 57-51-01— Definitions
N.D. Cent. Code § 57-51-02— Gross production tax - Oil
N.D. Cent. Code § 57-51-02.1— Type of tax
N.D. Cent. Code § 57-51-02.2— Gross production tax - Gas
N.D. Cent. Code § 57-51-02.3— Valuation of oil - Alternatives - Exceptions
N.D. Cent. Code § 57-51-02.4— Shallow gas - Gross production tax exemption
N.D. Cent. Code § 57-51-02.5— Exemption of gas for electrical generation at well site
N.D. Cent. Code § 57-51-02.6— Temporary exemption for oil and gas wells employing a system to avoid flaring
N.D. Cent. Code § 57-51-03— Gross production tax to be in lieu of other taxes
N.D. Cent. Code § 57-51-04— Equipment used in production exempt from ad valorem tax
N.D. Cent. Code § 57-51-05— Payment of tax on monthly basis - When tax due - When delinquent - Payment by purchaser - By producer - How casinghead gas taxed - Exemptions
N.D. Cent. Code § 57-51-05.1— Reclamation of oil - Refiner to pay tax - Reports required
N.D. Cent. Code § 57-51-06— Tax paid to commissioner - Statements by person paying tax - Statements by producer
N.D. Cent. Code § 57-51-07— Powers of commissioner
N.D. Cent. Code § 57-51-08— State board of equalization may adjust rate of gross production tax to equal the general ad valorem tax
N.D. Cent. Code § 57-51-09— Commissioner shall compute tax on incorrect returns
N.D. Cent. Code § 57-51-10— Proceedings and penalty on delinquency
N.D. Cent. Code § 57-51-11— Lien for tax - Preservation of lien - Satisfaction of lien
N.D. Cent. Code § 57-51-12— Delinquent taxes - Sale of property
N.D. Cent. Code § 57-51-13— False report deemed perjury
N.D. Cent. Code § 57-51-14— Duties of commissioner and state treasurer
N.D. Cent. Code § 57-51-15— Gross production tax allocation - Report
N.D. Cent. Code § 57-51-15.1— Energy impact fund
N.D. Cent. Code § 57-51-16— Distribution of proceeds in certain cases
N.D. Cent. Code § 57-51-17— Reports by carriers of oil and gas transported - Reports of refiners - Reports by persons purchasing or storing oil
N.D. Cent. Code § 57-51-18— Payment where ownership is in dispute - Assignment as security
N.D. Cent. Code § 57-51-19— Claim for credit or refund
N.D. Cent. Code § 57-51-19.1— Minimum refunds and collections
N.D. Cent. Code § 57-51-20— Statements as to tax on settlements - Acceptance of deductions
N.D. Cent. Code § 57-51-21— Rules and regulations - Bond - Reports - Actions
N.D. Cent. Code § 57-51-22— Penalty
N.D. Cent. Code § 57-51-23— Application of chapter