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108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-51-15 Gross production tax allocation - Report
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The gross production tax must be allocated monthly as follows: 1. The tax revenue collected under this chapter equal to one percent of the gross value at the well of the oil and one-fifth of the tax on gas must be deposited with the state treasurer. The state treasurer shall allo…
N.D.C.C. § 57-51-16 Distribution of proceeds in certain cases
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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 …
N.D.C.C. § 57-51-17 Reports by carriers of oil and gas transported - Reports of refiners - Reports by persons purchasing or storing oil
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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 p…
N.D.C.C. § 57-51-19 Claim for credit or refund
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In all cases of overpayment, duplicate payment, or payment made in error, the commissioner may issue a certificate stating therein the facts and the amount of the refund to which the taxpayer may be entitled. Upon presentation of the certificate to the office of management and bu…
