North Dakota Statutes
§ 57-51.1-06 — Oil extraction tax development fund established
North Dakota § 57-51.1-06
This text of North Dakota § 57-51.1-06 (Oil extraction tax development fund established) 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 § 57-51.1-06 (2026).
Text
The tax imposed by section 57-51.1-02 must be paid to the state treasurer when collected
by the state tax commissioner and must be credited to a special fund in the state treasury, to be
known as the oil extraction tax development fund. The moneys accumulated in such fund must
be allocated as provided in this chapter and the legislative assembly shall make any
appropriation of money that may be necessary to accomplish the purposes of this chapter. For
purposes of distributions and allocations made by the state treasurer under this chapter and
chapters 57-51 and 57-51.2, all revenue collected by the commissioner under this chapter must
be considered revenue collections for the period in which the revenue was received by the
commissioner.
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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 § 57-51.1-06, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-51.1-06.