Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-51.2-01 Authority to enter agreements
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The governor, in consultation with the tax commissioner, may enter separate agreements with the Three Affiliated Tribes, Standing Rock Sioux Tribe, and Turtle Mountain Band of Chippewa Indians, relating to taxation and regulation of oil and gas exploration and production within t…
N.D.C.C. § 57-51.2-02 Agreement requirements
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An agreement under this chapter is subject to the following: 1. The only taxes subject to agreement are the state's oil and gas gross production and oil extraction taxes attributable to production from wells located within the exterior boundaries of the reservation and wells loca…
N.D.C.C. § 57-51.2-03 Statutory inconsistencies superseded
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This chapter supersedes any inconsistent provisions of chapters 57-51 and 57-51.1 and any inconsistent provisions of state law relating to regulatory provisions and state law relating to oil and gas exploration and production and administration of those provisions.
N.D.C.C. § 57-51.2-04 Reports
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After entering an agreement under this chapter, the governor shall file a report with the legislative council describing the agreement's negotiations and terms and thereafter shall file biennial reports with the legislative council describing the agreement's implementation and an…
N.D.C.C. § 57-51.2-05 Inapplicability of chapter 54-40.2
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Chapter 54-40.2 does not apply to any agreement entered under chapter 57-51.2.