N.D. Admin. Code 81-09-02-01
As used in this chapter and for the administration of North Dakota Century Code chapter 57-51, unless the context otherwise requires:
1. "Casinghead gas" means gas as produced from a well classified as an oil well by the industrial commission.
2. "Commissioner" means the tax commissioner of the state of North Dakota.
3. "Gross value at the well" means fair market value at the time of production.
4. "Natural gas" means gas as produced from a well classified as a gas well by the industrial commission.
5. "Nonoperating interest" means an interest in production from a mineral property which does not share in operating rights. A nonoperating interest includes an overriding royalty interest, a net profit interest, and a carried interest.
6. "Oil" means petroleum, crude oil (including condensate), mineral oil, and casinghead gasoline.
7. "Operator" means the person responsible for the actual physical operation of the producing property.
8. "Person" means an individual, partnership, corporation, association, fiduciary, trustee, and any combination thereof.
9. "Producer" means the owner of a working interest or a nonoperating interest, in a well capable of producing oil or gas, or both.
10. "Purchaser" means any buyer of oil or gas after it has been produced, or any processor of gas. Purchaser does not include one who acquires oil or gas in place in the earth through a lease, estate, or other interest.
11. "Return" means any statement, report, or return required by North Dakota Century Code chapter 57-51 to be filed with the commissioner. To constitute a timely filed original or amended return, a return must be filed on or before the due date and must contain sufficient information by which the commissioner can process the return and determine the correct tax due. In the case of an information return, a return must be filed on or before the due date and must contain sufficient information by which the commissioner can process the return and determine the correct oil and gas volumes to be reported and, where applicable, the gross value of oil produced.
12. "Take-in-kind" means a nonoperator elects to receive production in lieu of proceeds from the sale of production.
13. "Tax" means the oil and gas gross production tax.
14. "Taxpayer" means any person that is responsible for filing a report or paying the tax.
15. "Trunkline" means a pipeline for the transportation of oil or gas from producing areas to refineries or terminals.
16. "Working interest" means a mineral interest which includes the rights granted to a lessee of property to explore for, produce and own, oil or gas.
N.D. Admin Code 81-09-02-01
General Authority: NDCC 57-51-21
Law Implemented: NDCC 57-51