North Dakota § 57-51-17 Reports by carriers of oil and gas transported - Reports of refiners - Reports by persons purchasing or storing oil

North Dakota Statutes

§ 57-51-17 — Reports by carriers of oil and gas transported - Reports of refiners - Reports by persons purchasing or storing oil

North Dakota § 57-51-17

Title 57Taxation

Ch. 57-51Oil and Gas Gross Production Tax

This text of North Dakota § 57-51-17 (Reports by carriers of oil and gas transported - Reports of refiners - Reports by persons purchasing or storing 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 § 57-51-17 (2026).

Text

Reports by persons purchasing or storing oil.
It is the duty of every railroad company, pipeline company, or transportation company to
furnish to the commissioner, upon request, any and all information relative to the transportation
of oil or gas subject to gross production tax, that may be required to properly enforce the
provisions of this chapter. The commissioner may require any pipeline or transportation
company to install suitable measuring devices to enable the company to provide information
concerning the quantity of oil or gas transported within, into, out of, or across the state of North
Dakota. It is the duty of every person engaged in the operation of a refinery for the processing of
oil or gas, in the state of North Dakota, to furnish to the commissioner, upon request, any and

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Reports by persons purchasing or storing oil.
It is the duty of every railroad company, pipeline company, or transportation company to
furnish to the commissioner, upon request, any and all information relative to the transportation
of oil or gas subject to gross production tax, that may be required to properly enforce the
provisions of this chapter. The commissioner may require any pipeline or transportation
company to install suitable measuring devices to enable the company to provide information
concerning the quantity of oil or gas transported within, into, out of, or across the state of North
Dakota. It is the duty of every person engaged in the operation of a refinery for the processing of
oil or gas, in the state of North Dakota, to furnish to the commissioner, upon request, any and all
information, relative to oil or gas subject to gross production tax that has been processed by it
that may be required to properly enforce the provisions of this chapter. It is the duty of every
person engaged in the purchase or storing of oil or gas subject to gross production tax in the
state of North Dakota to furnish to the commissioner, upon request, showing the amount of oil or
gas in storage, and giving, along with information required, the location, identity, character, and
capacity of the storage receptacle in which the oil or gas is stored. Information requested under
this section must be provided within forty-five days of the request.
The failure of any person to comply with the provisions of this section makes that person
subject to a penalty of twenty-five dollars for each day that person fails or refuses to furnish the
information or comply with the provisions of this chapter. Any penalty may be recovered at the
suit of the state, on relation of the commissioner. The penalty so collected must be apportioned
to the state general fund. The commissioner may, for good cause shown, excuse any or all
penalties imposed under this section.