North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-09 - Oil and Gas Gross Production and Oil Extraction Taxes
Chapter 81-09-02 - Oil and Gas Gross Production Tax
Section 81-09-02-13 - Measurement or determination of oil or gas production

The volume of oil or gas to be reported is the gross amount of oil or gas produced. When measuring or determining the amount of oil production, a reasonable deduction may be made for basic sediment and water and a reasonable allowance may be made for correction of the temperature to sixty degrees Fahrenheit [15.55 degrees Celsius]. When measuring or determining the amount of gas production, the measurement must be at a pressure base of 14.73 pounds per square inch absolute and a standard temperature base of sixty degrees Fahrenheit [15.55 degrees Celsius].

The amount of production is generally measured or determined at the lease by tank tables, meters, or other measuring devices. However, the commissioner may verify the accuracy of measurements or determinations made at the lease by comparing those amounts with measurements or determinations made at some other point.

General Authority: NDCC 57-51-21

Law Implemented: NDCC 57-51-02