Chapter 81-09-02 - Oil and Gas Gross Production Tax

Section 81-09-02-01 - Definitions
Section 81-09-02-02 - Procedure for review of commissioner's determination of additional tax, penalty, and interest
Section 81-09-02-03 - Procedure for refund of overpayments, duplicate payments, and erroneous payments of tax
Section 81-09-02-03.1 - Interest on refunds
Section 81-09-02-03.2 - Procedure for limited review of amended returns submitted with claim for credit or refund
Section 81-09-02-04 - Due dates for filing a return and paying tax
Section 81-09-02-05 - Extension of due date for filing a return or paying tax
Section 81-09-02-06 - Penalty for failure to file a return and procedure for review of imposition of penalty
Section 81-09-02-06.1 - Penalty and interest on delinquent tax
Section 81-09-02-07 - Injected oil
Section 81-09-02-08 - Determination of gross value [Repealed]
Section 81-09-02-09 - Definition of arm's length contract
Section 81-09-02-09.1 - Reduction from gas volumes and reporting
Section 81-09-02-10 - Condensate recovered from a gas stream
Section 81-09-02-11 - Tax reimbursement [Repealed]
Section 81-09-02-12 - Postproduction costs for periods prior to July 1, 1991 [Repealed]
Section 81-09-02-13 - Measurement or determination of oil or gas production
Section 81-09-02-14 - Taxation of volume gains
Section 81-09-02-14.1 - Taxation of oil pipeline volume gains
Section 81-09-02-15 - Exempt royalty interests
Section 81-09-02-16 - Exemption for lease use gas
Section 81-09-02-17 - Definition of gas base rate adjustment and tax rate [Repealed]
Section 81-09-02-18 - Method for calculating the tax rate on gas
Section 81-09-02-19 - Reporting requirements for producers and purchasers
Section 81-09-02-20 - Waiver of requirement to file producer's report