N.D. Admin. Code ch. 81-09-02 – Oil and Gas Gross Production Tax | Midpage

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North Dakota Administrative Code

Chapter 81-09-02

N.D. Admin. Code ch. 81-09-02

Oil and Gas Gross Production Tax

Tax Commissioner

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81-09-02-01Definitions 81-09-02-02Procedure for Review of Commissioner's Determination of Additional Tax, Penalty, and Interest 81-09-02-03Procedure for Refund of Overpayments, Duplicate Payments, and Erroneous Payments of Tax 81-09-02-03.1Interest on Refunds 81-09-02-03.2Procedure for Limited Review of Amended Returns Submitted With Claim for Credit or Refund 81-09-02-04Due Dates for Filing a Return and Paying Tax 81-09-02-05Extension of Due Date for Filing a Return or Paying Tax 81-09-02-06Penalty for Failure to File a Return and Procedure For Review of Imposition of Penalty 81-09-02-06.1Penalty and Interest on Delinquent Tax 81-09-02-07Injected Oil 81-09-02-08Determination of Gross Value [Repealed]81-09-02-09Definition of Arm's Length Contract 81-09-02-09.1Reduction From Gas Volumes and Reporting 81-09-02-10Condensate Recovered From a Gas Stream 81-09-02-11Tax Reimbursement [Repealed]81-09-02-12Postproduction Costs for Periods Prior to July 1, 1991 [Repealed]81-09-02-13Measurement or Determination of Oil or Gas Production 81-09-02-14Taxation of Volume Gains 81-09-02-14.1Taxation of Oil Pipeline Volume Gains 81-09-02-15Exempt Royalty Interests 81-09-02-16Exemption for Lease Use Gas 81-09-02-17Definition of Gas Base Rate Adjustment and Tax Rate [Repealed]81-09-02-18Method for Calculating the Tax Rate on Gas 81-09-02-19Reporting Requirements for Producers and Purchasers 81-09-02-20Waiver of Requirement to File Producer's Report