North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-09-03-01 — Application of oil and gas gross production tax rules to the oil extraction tax

All rules and regulations adopted in chapter 81-09-02 for the administration of the oil and gas gross production tax law, not in conflict with the provisions of the oil extraction tax law, shall apply to and govern the administration of the oil extraction tax law.

Last amended: History: Effective July 1, 1982. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51.1-05

Source: official text