Chapter

Oil Extraction Tax

N.D. Cent. Code § 57-51.1-01— Definitions for oil extraction tax (Effective through June 30, 2031)
N.D. Cent. Code § 57-51.1-02— Imposition of oil extraction tax
N.D. Cent. Code § 57-51.1-02.1— Temporary exemption for oil and gas wells employing a system to avoid flaring
N.D. Cent. Code § 57-51.1-02.2— Temporary exemption - Oil extraction tax credit for gas flaring mitigation
N.D. Cent. Code § 57-51.1-03— Exemptions from oil extraction tax (Effective through June 30, 2031)
N.D. Cent. Code § 57-51.1-03.1— Stripper well, new well, secondary or tertiary project, and restimulation well certification for tax exemption or rate reduction - Filing requirement
N.D. Cent. Code § 57-51.1-04— Authority of tax commissioner to accept production reports computed on a property basis
N.D. Cent. Code § 57-51.1-05— Administration of oil extraction tax
N.D. Cent. Code § 57-51.1-06— Oil extraction tax development fund established
N.D. Cent. Code § 57-51.1-07— Allocation of moneys in oil extraction tax development fund
N.D. Cent. Code § 57-51.1-07.1— Resources trust fund - Procedure for review of applications for financial assistance for water-related projects
N.D. Cent. Code § 57-51.1-07.2— Permanent oil tax trust fund - Deposits - Interest - Adjustment of distribution formula
N.D. Cent. Code § 57-51.1-07.3— Oil and gas research fund - Deposits - Continuing appropriation
N.D. Cent. Code § 57-51.1-07.4— Separate allocation of state share of collections from reservation development
N.D. Cent. Code § 57-51.1-07.5— State share of oil and gas taxes - Deposits
N.D. Cent. Code § 57-51.1-07.6— Political subdivision allocation fund
N.D. Cent. Code § 57-51.1-07.7— Municipal infrastructure fund - Continuing appropriation - State treasurer - Department of transportation - Reports
N.D. Cent. Code § 57-51.1-07.8— County and township infrastructure fund - Continuing appropriation - State treasurer - Department of transportation - Reports
N.D. Cent. Code § 57-51.1-07.9— State energy research center fund - Continuing appropriation (Effective through June 30, 2033)
N.D. Cent. Code § 57-51.1-07.10— Straddle well distribution
N.D. Cent. Code § 57-51.1-08— Intent