| 57-51-01 |
Definitions
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| 57-51-02 |
Gross production tax ‑ Oil
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| 57-51-02.1 |
Type of tax
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| 57-51-02.2 |
Gross production tax ‑ Gas
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| 57-51-02.3 |
Valuation of oil ‑ Alternatives ‑ Exceptions
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| 57-51-02.4 |
Shallow gas ‑ Gross production tax exemption
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| 57-51-02.5 |
Exemption of gas for electrical generation at well site
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| 57-51-02.6 |
Temporary exemption for oil and gas wells employing a system to avoid flaring
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| 57-51-03 |
Gross production tax to be in lieu of other taxes
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| 57-51-04 |
Equipment used in production exempt from ad valorem tax
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| 57-51-05 |
Payment of tax on monthly basis ‑ When tax due ‑ When delinquent ‑ Payment by purchaser ‑ By producer ‑ How casinghead gas taxed
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| 57-51-05.1 |
Reclamation of oil ‑ Refiner to pay tax ‑ Reports required
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| 57-51-06 |
Tax paid to commissioner ‑ Statements by person paying tax ‑ Statements by producer
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| 57-51-07 |
Powers of commissioner
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| 57-51-08 |
State board of equalization may adjust rate of gross production tax to equal the general ad valorem tax
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| 57-51-09 |
Commissioner shall compute tax on incorrect returns
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| 57-51-10 |
Proceedings and penalty on delinquency
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| 57-51-11 |
Lien for tax ‑ Preservation of lien ‑ Satisfaction of lien
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| 57-51-12 |
Delinquent taxes ‑ Sale of property
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| 57-51-13 |
False report deemed perjury
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| 57-51-14 |
Duties of commissioner and state treasurer
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| 57-51-15 |
Gross production tax allocation (Effective through June 30, 2027)
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| 57-51-15.1 |
Energy impact fund
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| 57-51-16 |
Distribution of proceeds in certain cases
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| 57-51-17 |
Reports by carriers of oil and gas transported ‑ Reports of refiners ‑ Reports by persons purchasing or storing oil
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| 57-51-18 |
Payment where ownership is in dispute ‑ Assignment as security
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| 57-51-19 |
Claim for credit or refund
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| 57-51-19.1 |
Minimum refunds and collections
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| 57-51-20 |
Statements as to tax on settlements ‑ Acceptance of deductions
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| 57-51-21 |
Rules and regulations ‑ Bond ‑ Reports ‑ Actions
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| 57-51-22 |
Penalty
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| 57-51-23 |
Application of chapter
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