North Dakota · Statutes

Chapter 57-51

32 sections

N.D. Cent. Code § 57-51-0157-51-01. Definitions
N.D. Cent. Code § 57-51-0257-51-02. Gross production tax - Oil
N.D. Cent. Code § 57-51-02.157-51-02.1. Type of tax
N.D. Cent. Code § 57-51-02.257-51-02.2. Gross production tax - Gas
N.D. Cent. Code § 57-51-02.357-51-02.3. Valuation of oil - Alternatives - Exceptions
N.D. Cent. Code § 57-51-02.457-51-02.4. Shallow gas - Gross production tax exemption
N.D. Cent. Code § 57-51-02.557-51-02.5. Exemption of gas for electrical generation at well site
N.D. Cent. Code § 57-51-02.657-51-02.6. Temporary exemption for oil and gas wells employing a system to avoid flaring
N.D. Cent. Code § 57-51-0357-51-03. Gross production tax to be in lieu of other taxes
N.D. Cent. Code § 57-51-0457-51-04. Equipment used in production exempt from ad valorem tax
N.D. Cent. Code § 57-51-0557-51-05. 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 § 57-51-05.157-51-05.1. Reclamation of oil - Refiner to pay tax - Reports required
N.D. Cent. Code § 57-51-0657-51-06. Tax paid to commissioner - Statements by person paying tax - Statements by producer
N.D. Cent. Code § 57-51-0757-51-07. Powers of commissioner
N.D. Cent. Code § 57-51-0857-51-08. State board of equalization may adjust rate of gross production tax to equal the general ad valorem taxRepealed
N.D. Cent. Code § 57-51-0957-51-09. Commissioner shall compute tax on incorrect returns
N.D. Cent. Code § 57-51-1057-51-10. Proceedings and penalty on delinquency
N.D. Cent. Code § 57-51-1157-51-11. Lien for tax - Preservation of lien - Satisfaction of lien
N.D. Cent. Code § 57-51-1257-51-12. Delinquent taxes - Sale of property
N.D. Cent. Code § 57-51-1357-51-13. False report deemed perjuryRepealed
N.D. Cent. Code § 57-51-1457-51-14. Duties of commissioner and state treasurer
N.D. Cent. Code § 57-51-1557-51-15. Gross production tax allocation - Report
N.D. Cent. Code § 57-51-15.157-51-15.1. Energy impact fundRepealed
N.D. Cent. Code § 57-51-1657-51-16. Distribution of proceeds in certain cases
N.D. Cent. Code § 57-51-1757-51-17. Reports by carriers of oil and gas transported - Reports of refiners - Reports by persons purchasing or storing oil
N.D. Cent. Code § 57-51-1857-51-18. Payment where ownership is in dispute - Assignment as securityRepealed
N.D. Cent. Code § 57-51-1957-51-19. Claim for credit or refund
N.D. Cent. Code § 57-51-19.157-51-19.1. Minimum refunds and collections
N.D. Cent. Code § 57-51-2057-51-20. Statements as to tax on settlements - Acceptance of deductionsRepealed
N.D. Cent. Code § 57-51-2157-51-21. Rules and regulations - Bond - Reports - Actions
N.D. Cent. Code § 57-51-2257-51-22. Penalty
N.D. Cent. Code § 57-51-2357-51-23. Application of chapter