North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-08-03-07
Byproducts revenue exempt from taxation
Effective after December 31, 2000, for any given month, the allowed exemption of revenue derived from the sale of byproducts other than the sale of carbon dioxide for use in enhanced recovery of oil or natural gas may not exceed twenty percent of the sum of total gross receipts from the sale of synthetic natural gas during the month plus total gross receipts from the sale of byproducts during the month. Gross receipts from the sale of carbon dioxide for use in enhanced recovery of oil or natural gas are not subject to tax but are included in total gross receipts for the purpose of the percentage calculation.
Amendment history
History: Effective November 1, 1987; amended effective July 1, 1989; November 1, 1991; July 1, 1998; June 1, 2002. General Authority: NDCC 57-60-12 Law Implemented: NDCC 57-60-01, 57-60-02, 57-60-03 2
Source: view the official PDF
In this article (14 sections)
- 81-08-01-01 · Source note not part of rule
- 81-08-01-02 · Headnote, cross-reference, and source note not part of…
- 81-08-02-01 · Definitions
- 81-08-02-02 · Nature of coal severance tax
- 81-08-02-03 · Reporting and paying coal severance tax
- 81-08-02-04 · Coal severance tax rate
- 81-08-02-05 · Coal severance tax in lieu of sales or use taxes on coal
- 81-08-03-01 · Definitions
- 81-08-03-02 · Taxable electrical production
- 81-08-03-03 · Installed capacity
- 81-08-03-04 · Calculation of reduced tax rate
- 81-08-03-05 · Maximum benefit under reduced tax rate
- 81-08-03-06 · Taxable synthetic natural gas
- 81-08-03-07 · Byproducts revenue exempt from taxation