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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-09-02-18

Method for calculating the tax rate on gas

Official textlegis.nd.govlast amended

The gas tax rate will be calculated by the following method:

# 1.

An annual average of the gas fuels producer price index, commodity code 05-3, as published by the United States department of labor, bureau of labor statistics, will be calculated by dividing the sum of the monthly gas fuels producer price index for January through December of the previous calendar year by the denominator of twelve, with the resultant rounded to one place after the decimal.

# 2.

The gas base rate adjustment will be calculated by dividing the annual average of the gas fuels price index by the denominator of 75.7, with the resultant rounded to six places after the decimal.

# 3.

The gas tax rate will be calculated by multiplying $.04 times the gas base rate adjustment, with the resultant rounded to four places after the decimal.

Amendment history

History: Effective August 1, 1994; amended effective June 1, 2002. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-02.2

Source: view the official PDF

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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
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