Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes
Chapter 81-09-03 - Oil Extraction Tax
Section 81-09-03-01 - Application of oil and gas gross production tax rules to the oil extraction tax

N.D. Admin. Code 81-09-03-01

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Current through Supplement No. 394, October, 2024
Section 81-09-03-01 - Application of oil and gas gross production tax rules to the oil extraction tax

All rules and regulations adopted in chapter 81-09-02 for the administration of the oil and gas gross production tax law, not in conflict with the provisions of the oil extraction tax law, shall apply to and govern the administration of the oil extraction tax law.

N.D. Admin Code 81-09-03-01

Effective July 1, 1982.

General Authority: NDCC 57-51-21

Law Implemented: NDCC 57-51.1-05