North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-09-03-09
Trigger provision applicable to oil extraction tax rate
Official textlegis.nd.gov
Repealed effective July 1, 2016.
Source: view the official PDF
In this article (40 sections)
- 81-09-01-02 · Headnote, cross-reference, and source note not part of…
- 81-09-02-01 · Definitions
- 81-09-02-02 · Procedure for review of commissioner's determination of…
- 81-09-02-03 · Procedure for refund of overpayments, duplicate payments,…
- 81-09-02-03.1 · Interest on refunds
- 81-09-02-03.2 · Procedure for limited review of amended returns…
- 81-09-02-04 · Due dates for filing a return and paying tax
- 81-09-02-05 · Extension of due date for filing a return or paying tax
- 81-09-02-06 · Penalty for failure to file a return and procedure for…
- 81-09-02-06.1 · Penalty and interest on delinquent tax
- 81-09-02-07 · Injected oil
- 81-09-02-08 · Determination of gross value
- 81-09-02-09 · Definition of arm's length contract
- 81-09-02-09.1 · Reduction from gas volumes and reporting
- 81-09-02-10 · Condensate recovered from a gas stream
- 81-09-02-11 · Tax reimbursement
- 81-09-02-12 · Postproduction costs for periods prior to July 1, 1991
- 81-09-02-13 · Measurement or determination of oil or gas production
- 81-09-02-14 · Taxation of volume gains
- 81-09-02-14.1 · Taxation of oil pipeline volume gains
- 81-09-02-15 · Exempt royalty interests
- 81-09-02-16 · Exemption for lease use gas
- 81-09-02-17 · Definition of gas base rate adjustment and tax rate
- 81-09-02-18 · Method for calculating the tax rate on gas
- 81-09-02-19 · Reporting requirements for producers and purchasers
- 81-09-02-20 · Waiver of requirement to file producer's report
- 81-09-03-01 · Application of oil and gas gross production tax rules to…
- 81-09-03-02 · Definitions
- 81-09-03-03 · Determination of a property - Operator's election to…
- 81-09-03-04 · Designation of a property on an individual well basis -…
- 81-09-03-05 · Rate reduction for qualifying secondary and tertiary…
- 81-09-03-05.1 · Tax incentives for qualifying secondary recovery…
- 81-09-03-05.2 · Tax incentives for qualifying tertiary recovery projects
- 81-09-03-05.3 · Reporting requirements for secondary and tertiary…
- 81-09-03-06 · New well exemption for vertical and horizontal wells
- 81-09-03-07 · Stripper well exemption
- 81-09-03-08 · Work-over exemption
- 81-09-03-09 · Trigger provision applicable to oil extraction tax rate
- 81-09-03-10 · Horizontal reentry well exemption
- 81-09-03-11 · Two-year inactive well exemption