North Dakota Statutes
§ 57-51-03 — Gross production tax to be in lieu of other taxes
North Dakota § 57-51-03
This text of North Dakota § 57-51-03 (Gross production tax to be in lieu of other taxes) 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 § 57-51-03 (2026).
Text
The payment of the taxes herein imposed must be in full, and in lieu of all ad valorem taxes
by the state, counties, cities, towns, townships, school districts, and other municipalities, upon
any property rights attached to or inherent in the right to producing oil or gas, upon producing oil
or gas leases, upon machinery, appliances, and equipment used in and around any well
producing oil or gas and actually used in the operation of such well, and also upon oil and gas
produced in the state upon which gross production taxes have been paid, and upon any
investment in any such property. Any interest in the land, other than that herein enumerated,
must be assessed and taxed as other property within the taxing district in which such property is
situated. It is expressly provided that the gross
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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 § 57-51-03, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-51-03.