North Dakota Statutes
§ 57-51-02 — Gross production tax - Oil
North Dakota § 57-51-02
This text of North Dakota § 57-51-02 (Gross production tax - Oil) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-51-02 (2026).
Text
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.
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Related
Rocky Mountain Oil & Gas Ass'n v. Conrad
405 N.W.2d 279 (North Dakota Supreme Court, 1987)
Burk v. State Ex Rel. Board of University & School Lands
2017 ND 25 (North Dakota Supreme Court, 2017)
Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-51-02, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-51-02.