North Dakota § 57-51-05.1 Reclamation of oil - Refiner to pay tax - Reports required

North Dakota Statutes

§ 57-51-05.1 — Reclamation of oil - Refiner to pay tax - Reports required

North Dakota § 57-51-05.1

Title 57Taxation

Ch. 57-51Oil and Gas Gross Production Tax

This text of North Dakota § 57-51-05.1 (Reclamation of oil - Refiner to pay tax - Reports required) 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 § 57-51-05.1 (2026).

Text

On all oil reclaimed from tank bottoms, pit oil, and saltwater, the gross production tax shall
be paid by the operator of the reclaiming plant, unless taxes have already been paid thereon. If
tank bottom or pit oil material is removed from the lease by the operator of a treatment plant, the
gross value of oil reclaimed from the material is the purchase price paid by the operator of the
treatment plant for the material from which the oil is reclaimed. If the operator has not paid a
cash price for the material, the oil reclaimed has no value at the well. Every person, firm,
association, corporation, or limited liability company engaged in the sale, purchasing, and
refining of tank bottoms, pit oil, and saltwater shall report to the commissioner, upon forms
prescribed by the commissioner, inf

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On all oil reclaimed from tank bottoms, pit oil, and saltwater, the gross production tax shall
be paid by the operator of the reclaiming plant, unless taxes have already been paid thereon. If
tank bottom or pit oil material is removed from the lease by the operator of a treatment plant, the
gross value of oil reclaimed from the material is the purchase price paid by the operator of the
treatment plant for the material from which the oil is reclaimed. If the operator has not paid a
cash price for the material, the oil reclaimed has no value at the well. Every person, firm,
association, corporation, or limited liability company engaged in the sale, purchasing, and
refining of tank bottoms, pit oil, and saltwater shall report to the commissioner, upon forms
prescribed by the commissioner, information necessary to the enforcement of this section.