Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-51.1-06 Oil extraction tax development fund established
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The tax imposed by section 57-51.1-02 must be paid to the state treasurer when collected by the state tax commissioner and must be credited to a special fund in the state treasury, to be known as the oil extraction tax development fund. The moneys accumulated in such fund must be…
N.D.C.C. § 57-51.1-07 Allocation of moneys in oil extraction tax development fund
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Moneys deposited in the oil extraction tax development fund from revenue collected under section 57-51.1-02 and oil extraction tax revenue allocated to the state under the terms of an agreement entered pursuant to chapter 57-51.2 must be transferred monthly by the state treasurer…
N.D.C.C. § 57-51.1-07.10 Straddle well distribution
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1. By August 1, 2021, and on or before April thirtieth of each subsequent fiscal year, the industrial commission shall certify to the tax commissioner the on-reservation trust lands acreage ratio and the on-reservation nontrust lands acreage ratio for each reservation with on-res…
N.D.C.C. § 57-51.1-07.3 Oil and gas research fund - Deposits - Continuing appropriation
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There is established a special fund in the state treasury to be known as the oil and gas research fund. Before depositing oil and gas gross production tax and oil extraction tax revenues under section 57-51.1-07.5, two percent of the revenues must be deposited monthly into the oi…
N.D.C.C. § 57-51.1-07.5 State share of oil and gas taxes - Deposits
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From the revenues designated for deposit in the state general fund under chapters 57-51 and 57-51.1, the state treasurer shall deposit the revenues received each biennium in the following order: 1. The first two hundred fifty million dollars into the state general fund; 2. The ne…
N.D.C.C. § 57-51.1-07.6 Political subdivision allocation fund
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Repealed by S.L. 2017, ch. 38, §19. 57-51.1-07.7. Municipal infrastructure fund - Continuing appropriation - State treasurer - Department of transportation - Reports. 1. There is created in the state treasury the municipal infrastructure fund. The fund consists of all moneys depo…
N.D.C.C. § 57-51.1-08 Intent
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It is the intent of the electors of the state of North Dakota and the legislative assembly to fund public elementary and secondary education in North Dakota at the level of seventy percent of the educational cost per student, as determined under the provisions of chapter 15.1-27,…
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.
N.D.C.C. § 57-39.10-02 Requirements for all state-tribal tax agreements
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Any agreement entered under this chapter must comply with this section. 1. The agreement must include: a. A statement that the parties to the agreement are not forfeiting any legal rights to apply each party's respective taxes by entering an agreement, except as specifically set …
N.D.C.C. § 57-39.10-03 Alcoholic beverages wholesale tax agreement requirements
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The governor may enter an alcoholic beverages wholesale tax agreement with a tribe or tribes if the agreement complies with section 57-39.10-02 and this section. 1. The taxes subject to an agreement under this section are the state's alcoholic beverages wholesale taxes under chap…
N.D.C.C. § 57-39.10-04 Tobacco products wholesale tax agreement requirements
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The governor may enter a tobacco products wholesale tax agreement with a tribe or tribes if the agreement complies with section 57-39.10-02 and this section. 1. The taxes subject to an agreement under this section are the state's tobacco products wholesale taxes under chapter 57-…
N.D.C.C. § 57-39.10-05 Alcoholic beverages gross receipts tax agreement requirements
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The governor may enter an alcoholic beverages gross receipts tax agreement with a tribe or tribes if the agreement complies with the requirements of section 57-39.10-02 and this section. 1. The taxes subject to an agreement under this chapter are the state's alcoholic beverages g…
N.D.C.C. § 57-39.10-06 Inapplicability of chapter 54-40.2
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Chapter 54-40.2 does not apply to an agreement entered under this chapter. 57-39.10-07. Alcoholic beverages wholesale tax revenue allocation and distribution - Refunds - Continuing appropriation. 1. The tax commissioner shall certify and transfer to the state treasurer for deposi…