N.D.C.C. § 57-51-16 — Distribution of proceeds in certain cases

If gross production tax is paid to the commissioner and the reports accompanying such tax
are insufficient to enable the commissioner to determine the source, by county, from which it is
produced, the state treasurer shall allocate those revenues under this section. In the first
distribution to counties under section 57 -51-15 which occurs after June gross production tax
revenues are received by the state treasurer for allocation, the revenue under this section must
be allocated among counties in the same proportions that revenue was allocated among
counties that received distributions under section 57 -51-15 during the year ended June thirtieth.
Revenue received by the county under this section must be allocated within the county as
provided in section 57-51-15.
57-51-17. Reports by carriers of oil and gas transported - Reports of refiners -
Reports by persons purchasing or storing oil.
It is the duty of every railroad company, pipeline company, or transportation company to
furnish to the commissioner, upon request, any and all information relative to the transportation
of oil or gas subject to gross production tax, that may be required to properly enforce the
provisions of this chapter. The commissioner may require any pipeline or transportation
company to install suitable measuring devices to enable the company to provide information
concerning the quantity of oil or gas transported within, into, out of, or across the state of North
Dakota. It is the duty of every person engaged in the operation of a refinery for the processing of
oil or gas, in the state of North Dakota, to furnish to the commissioner, upon request, any and all
information, relative to oil or gas subject to gross production tax that has been processed by it
that may be required to properly enforce the provisions of this chapter. It is the duty of every
person engaged in the purchase or storing of oil or gas subject to gross production tax in the
state of North Dakota to furnish to the commissioner, upon request, showing the amount of oil or
gas in storage, and giving, along with information required, the location, identity, character, and
capacity of the storage receptacle in which the oil or gas is stored. Information requested under
this section must be provided within forty-five days of the request.
The failure of any person to comply with the provisions of this section makes that person
subject to a penalty of twenty -five dollars for each day that person fails or refuses to furnish the
information or comply with the provisions of this chapter. Any penalty may be recovered at the
suit of the state, on relation of the commissioner. The penalty so collected must be apportioned
to the state general fund. The commissioner may, for good cause shown, excuse any or all
penalties imposed under this section.