North Dakota Statutes

§ 57-51-16 — Distribution of proceeds in certain cases

North Dakota § 57-51-16
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-51Oil and Gas Gross Production Tax

This text of North Dakota § 57-51-16 (Distribution of proceeds in certain cases) 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 § 57-51-16 (2026).

Text

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 distribution to counties under section 57-51-15 which occurs after June gross production tax revenues are received by the state treasurer for allocation, the revenue under this section must be allocated among counties in the same proportions that revenue was allocated among counties that received distributions under section 57-51-15 during the year ended June thirtieth. Revenue received by the county under this section must be allocated within the county as provided in section 57-51-15.

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Bluebook (online)
North Dakota § 57-51-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-51-16.