North Dakota Statutes
§ 57-51.1-05 — Administration of oil extraction tax
North Dakota § 57-51.1-05
This text of North Dakota § 57-51.1-05 (Administration of oil extraction tax) 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 § 57-51.1-05 (2026).
Text
For the purposes of administering the tax imposed by section 57-51.1-02, the provisions of
chapter 57-51 pertaining to the administration of the oil and gas gross production tax law not in
conflict with the provisions of this chapter, including but not limited to the provisions of that
chapter relating to the filing of returns, deduction of the tax by the purchaser or producer in
making settlement with any owner of the oil, payment of the tax and interest and penalties
thereon, refunds, attachment of liens for failure to pay the tax, and civil and criminal penalties for
failure to comply with the provisions of that chapter, govern the administration of the tax
imposed by section 57-51.1-02.
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Related
Peterson v. Heitkamp
442 N.W.2d 219 (North Dakota Supreme Court, 1989)
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 § 57-51.1-05, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-51.1-05.