North Dakota · Regulations
Chapter 81-09-02 — Oil and Gas Gross Production Tax
25 sections
25 sections
- NDAC 81-09-02-01Definitions
- NDAC 81-09-02-02Procedure for review of commissioner's determination of additional tax, penalty, and interest
- NDAC 81-09-02-03Procedure for refund of overpayments, duplicate payments, and erroneous
- NDAC 81-09-02-03.1Interest on refunds
- NDAC 81-09-02-03.2Procedure for limited review of amended returns submitted with claim for credit or refund
- NDAC 81-09-02-04Due dates for filing a return and paying tax
- NDAC 81-09-02-05Extension of due date for filing a return or paying tax
- NDAC 81-09-02-06Penalty for failure to file a return and procedure for review of imposition of
- NDAC 81-09-02-06.1Penalty and interest on delinquent tax
- NDAC 81-09-02-07Injected oil
- NDAC 81-09-02-08Determination of gross valueRepealed
- NDAC 81-09-02-09Definition of arm's length contract
- NDAC 81-09-02-09.1Reduction from gas volumes and reporting
- NDAC 81-09-02-10Condensate recovered from a gas stream
- NDAC 81-09-02-11Tax reimbursementRepealed
- NDAC 81-09-02-12Postproduction costs for periods prior to July 1, 1991Repealed
- NDAC 81-09-02-13Measurement or determination of oil or gas production
- NDAC 81-09-02-14Taxation of volume gains
- NDAC 81-09-02-14.1Taxation of oil pipeline volume gains
- NDAC 81-09-02-15Exempt royalty interests
- NDAC 81-09-02-16Exemption for lease use gas
- NDAC 81-09-02-17Definition of gas base rate adjustment and tax rateRepealed
- NDAC 81-09-02-18Method for calculating the tax rate on gas
- NDAC 81-09-02-19Reporting requirements for producers and purchasers
- NDAC 81-09-02-20Waiver of requirement to file producer's report