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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-09-02-07

Injected oil

Official textlegis.nd.govlast amended

When produced from and injected into the same well, oil must be reported as production upon recovery after injection. When produced from one well and transported to a second well, oil injected into the second well must be reported as production from the first well and tax is due at the time the oil is transported to the second well. In determining production from the second well, injected oil must be excluded from production. The amount excluded must be applied against the first oil recovered after injection. Injected oil includes, but is not limited to, what is commonly known as power oil, frac oil, and load oil.

Amendment history

History: Effective June 1, 1992. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-02, 57-51-05

Source: view the official PDF

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In this article (40 sections)
  1. 81-09-01-01 · Source note not part of rule
  2. 81-09-01-02 · Headnote, cross-reference, and source note not part of…
  3. 81-09-02-01 · Definitions
  4. 81-09-02-02 · Procedure for review of commissioner's determination of…
  5. 81-09-02-03 · Procedure for refund of overpayments, duplicate payments,…
  6. 81-09-02-03.1 · Interest on refunds
  7. 81-09-02-03.2 · Procedure for limited review of amended returns…
  8. 81-09-02-04 · Due dates for filing a return and paying tax
  9. 81-09-02-05 · Extension of due date for filing a return or paying tax
  10. 81-09-02-06 · Penalty for failure to file a return and procedure for…
  11. 81-09-02-06.1 · Penalty and interest on delinquent tax
  12. 81-09-02-07 · Injected oil
  13. 81-09-02-08 · Determination of gross value
  14. 81-09-02-09 · Definition of arm's length contract
  15. 81-09-02-09.1 · Reduction from gas volumes and reporting
  16. 81-09-02-10 · Condensate recovered from a gas stream
  17. 81-09-02-11 · Tax reimbursement
  18. 81-09-02-12 · Postproduction costs for periods prior to July 1, 1991
  19. 81-09-02-13 · Measurement or determination of oil or gas production
  20. 81-09-02-14 · Taxation of volume gains
  21. 81-09-02-14.1 · Taxation of oil pipeline volume gains
  22. 81-09-02-15 · Exempt royalty interests
  23. 81-09-02-16 · Exemption for lease use gas
  24. 81-09-02-17 · Definition of gas base rate adjustment and tax rate
  25. 81-09-02-18 · Method for calculating the tax rate on gas
  26. 81-09-02-19 · Reporting requirements for producers and purchasers
  27. 81-09-02-20 · Waiver of requirement to file producer's report
  28. 81-09-03-01 · Application of oil and gas gross production tax rules to…
  29. 81-09-03-02 · Definitions
  30. 81-09-03-03 · Determination of a property - Operator's election to…
  31. 81-09-03-04 · Designation of a property on an individual well basis -…
  32. 81-09-03-05 · Rate reduction for qualifying secondary and tertiary…
  33. 81-09-03-05.1 · Tax incentives for qualifying secondary recovery…
  34. 81-09-03-05.2 · Tax incentives for qualifying tertiary recovery projects
  35. 81-09-03-05.3 · Reporting requirements for secondary and tertiary…
  36. 81-09-03-06 · New well exemption for vertical and horizontal wells
  37. 81-09-03-07 · Stripper well exemption
  38. 81-09-03-08 · Work-over exemption
  39. 81-09-03-09 · Trigger provision applicable to oil extraction tax rate
  40. 81-09-03-10 · Horizontal reentry well exemption
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