N.D. Cent. Code ch. 57-51 – Oil and Gas Gross Production Tax | Midpage

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North Dakota Century Code

Chapter 57-51

N.D. Cent. Code ch. 57-51

Oil and Gas Gross Production Tax

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