North Dakota Century Code

Chapter 57-51.1

Oil Extraction Tax

Section Section Name
57-51.1-01 Definitions for oil extraction tax
57-51.1-02 Imposition of oil extraction tax
57-51.1-02.1 Temporary exemption for oil and gas wells employing a system to avoid flaring
57-51.1-02.2 Temporary exemption ‑ Oil extraction tax credit for gas flaring mitigation
57-51.1-03 Exemptions from oil extraction tax
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
57-51.1-04 Authority of tax commissioner to accept production reports computed on a property basis
57-51.1-05 Administration of oil extraction tax
57-51.1-06 Oil extraction tax development fund established
57-51.1-07 Allocation of moneys in oil extraction tax development fund
57-51.1-07.1 Resources trust fund ‑ Procedure for review of applications for financial assistance for water‑related projects
57-51.1-07.2 Permanent oil tax trust fund ‑ Deposits ‑ Interest ‑ Adjustment of distribution formula
57-51.1-07.3 Oil and gas research fund ‑ Deposits ‑ Continuing appropriation
57-51.1-07.4 Separate allocation of state share of collections from reservation development
57-51.1-07.5 State share of oil and gas taxes ‑ Deposits
57-51.1-07.6 Political subdivision allocation fund
57-51.1-07.7 Municipal infrastructure fund ‑ Continuing appropriation ‑ State treasurer ‑ Reports
57-51.1-07.8 County and township infrastructure fund ‑ Continuing appropriation ‑ State treasurer ‑ Reports
57-51.1-07.9 State energy research center fund ‑ Continuing appropriation (Effective through June 30, 2029)
57-51.1-07.10 Straddle well distribution
57-51.1-08 Intent