North Dakota Century Code

Chapter 57-51

Oil and Gas Gross Production Tax

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