North Dakota Statutes
§ 57-51-02 — Gross production tax - Oil
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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North Dakota § 57-51-02 (Gross production tax - Oil) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 commissioner