North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-51-02
Gross production tax - Oil
Official textlegis.nd.gov
A tax of five percent of the gross value at the well is levied upon all oil produced within North
Dakota, less the value of any part thereof, the ownership or right to which is exempt from taxation. The tax levied attaches to the whole production, including the royalty interest.
Source: view the official PDF
In this chapter (27 sections)
- 57-51-01 · Definitions
- 57-51-02 · Gross production tax - Oil
- 57-51-02.1 · Type of tax
- 57-51-02.2 · Gross production tax - Gas
- 57-51-02.3 · Valuation of oil - Alternatives - Exceptions
- 57-51-02.4 · Shallow gas - Gross production tax exemption
- 57-51-02.5 · Exemption of gas for electrical generation at well site
- 57-51-03 · Gross production tax to be in lieu of other taxes
- 57-51-04 · Equipment used in production exempt from ad valorem tax
- 57-51-05.1 · Reclamation of oil - Refiner to pay tax - Reports required
- 57-51-07 · Powers of commissioner
- 57-51-09 · Commissioner shall compute tax on incorrect returns
- 57-51-10 · Proceedings and penalty on delinquency
- 57-51-11 · Lien for tax - Preservation of lien - Satisfaction of lien
- 57-51-12 · Delinquent taxes - Sale of property
- 57-51-13 · False report deemed perjury
- 57-51-14 · Duties of commissioner and state treasurer
- 57-51-15 · Gross production tax allocation - Report
- 57-51-15.1 · Energy impact fund
- 57-51-16 · Distribution of proceeds in certain cases
- 57-51-18 · Payment where ownership is in dispute - Assignment as…
- 57-51-19 · Claim for credit or refund
- 57-51-19.1 · Minimum refunds and collections
- 57-51-20 · Statements as to tax on settlements - Acceptance of…
- 57-51-21 · Rules and regulations - Bond - Reports - Actions
- 57-51-22 · Penalty
- 57-51-23 · Application of chapter