Partnertax.ai
Start free trial →

North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-09-02-16

Exemption for lease use gas

Official textlegis.nd.govlast amended

Any gas taken directly from the wellhead or returned to the lease from a treating or processing plant and used in the production of oil or gas is exempt from taxation. This exemption is for gas used in drilling for or producing oil or gas or repressurization of a reservoir. Examples of exempt gas include, but are not limited to, gas used as fuel for heater-treaters or separators or in lift or injection operations.

Amendment history

History: Effective August 1, 1986; amended effective July 1, 1989. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-05

Source: view the official PDF

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 81-09-01-02 · Headnote, cross-reference, and source note not part of…
  2. 81-09-02-01 · Definitions
  3. 81-09-02-02 · Procedure for review of commissioner's determination of…
  4. 81-09-02-03 · Procedure for refund of overpayments, duplicate payments,…
  5. 81-09-02-03.1 · Interest on refunds
  6. 81-09-02-03.2 · Procedure for limited review of amended returns…
  7. 81-09-02-04 · Due dates for filing a return and paying tax
  8. 81-09-02-05 · Extension of due date for filing a return or paying tax
  9. 81-09-02-06 · Penalty for failure to file a return and procedure for…
  10. 81-09-02-06.1 · Penalty and interest on delinquent tax
  11. 81-09-02-07 · Injected oil
  12. 81-09-02-08 · Determination of gross value
  13. 81-09-02-09 · Definition of arm's length contract
  14. 81-09-02-09.1 · Reduction from gas volumes and reporting
  15. 81-09-02-10 · Condensate recovered from a gas stream
  16. 81-09-02-11 · Tax reimbursement
  17. 81-09-02-12 · Postproduction costs for periods prior to July 1, 1991
  18. 81-09-02-13 · Measurement or determination of oil or gas production
  19. 81-09-02-14 · Taxation of volume gains
  20. 81-09-02-14.1 · Taxation of oil pipeline volume gains
  21. 81-09-02-15 · Exempt royalty interests
  22. 81-09-02-16 · Exemption for lease use gas
  23. 81-09-02-17 · Definition of gas base rate adjustment and tax rate
  24. 81-09-02-18 · Method for calculating the tax rate on gas
  25. 81-09-02-19 · Reporting requirements for producers and purchasers
  26. 81-09-02-20 · Waiver of requirement to file producer's report
  27. 81-09-03-01 · Application of oil and gas gross production tax rules to…
  28. 81-09-03-02 · Definitions
  29. 81-09-03-03 · Determination of a property - Operator's election to…
  30. 81-09-03-04 · Designation of a property on an individual well basis -…
  31. 81-09-03-05 · Rate reduction for qualifying secondary and tertiary…
  32. 81-09-03-05.1 · Tax incentives for qualifying secondary recovery…
  33. 81-09-03-05.2 · Tax incentives for qualifying tertiary recovery projects
  34. 81-09-03-05.3 · Reporting requirements for secondary and tertiary…
  35. 81-09-03-06 · New well exemption for vertical and horizontal wells
  36. 81-09-03-07 · Stripper well exemption
  37. 81-09-03-08 · Work-over exemption
  38. 81-09-03-09 · Trigger provision applicable to oil extraction tax rate
  39. 81-09-03-10 · Horizontal reentry well exemption
  40. 81-09-03-11 · Two-year inactive well exemption
Full table of contents →