Chapter 57-51 - OIL AND GAS GROSS PRODUCTION TAX
- Section 57-51-01 - Definitions
- Section 57-51-02 - Gross production tax - Oil
- Section 57-51-02.1 - Type of tax
- Section 57-51-02.2 - Gross production tax - Gas
- Section 57-51-02.3 - Valuation of oil - Alternatives - Exceptions
- Section 57-51-02.4 - Shallow gas - Gross production tax exemption
- Section 57-51-02.5 - Exemption of gas for electrical generation at well site
- Section 57-51-02.6 - Temporary exemption for oil and gas wells employing a system to avoid flaring
- Section 57-51-03 - Gross production tax to be in lieu of other taxes
- Section 57-51-04 - Equipment used in production exempt from ad valorem tax
- Section 57-51-05 - Payment of tax on monthly basis - When tax due - When delinquent - Payment by purchaser - By producer - How casinghead gas taxed
- Section 57-51-05.1 - Reclamation of oil - Refiner to pay tax - Reports required
- Section 57-51-06 - Tax paid to commissioner - Statements by person paying tax - Statements by producer
- Section 57-51-07 - Powers of commissioner
- Section 57-51-08 - [Repealed]
- Section 57-51-09 - Commissioner shall compute tax on incorrect returns
- Section 57-51-10 - Proceedings and penalty on delinquency
- Section 57-51-11 - Lien for tax - Preservation of lien - Satisfaction of lien
- Section 57-51-12 - Delinquent taxes - Sale of property
- Section 57-51-13 - [Repealed]
- Section 57-51-14 - Duties of commissioner and state treasurer
- Section 57-51-15 - [Effective Until 7/1/2027] Gross production tax allocation
- Section 57-51-15 - [Effective 7/1/2027] Gross production tax allocation
- Section 57-51-15.1 - [Repealed]
- Section 57-51-16 - Distribution of proceeds in certain cases
- Section 57-51-17 - Reports by carriers of oil and gas transported - Reports of refiners - Reports by persons purchasing or storing oil
- Section 57-51-18 - [Repealed]
- Section 57-51-19 - Claim for credit or refund
- Section 57-51-19.1 - Minimum refunds and collections
- Section 57-51-20 - [Repealed]
- Section 57-51-21 - Rules and regulations - Bond - Reports - Actions
- Section 57-51-22 - Penalty
- Section 57-51-23 - [Omitted]