North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 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
- Section 81-09-03-02 - Definitions
- Section 81-09-03-03 - Determination of a property - Operator's election to designate individual wells as separate properties [Repealed]
- Section 81-09-03-04 - Designation of a property on an individual well basis -Notification by operator [Repealed]
- Section 81-09-03-05 - Rate reduction for qualifying secondary and tertiary recovery projects [Repealed]
- Section 81-09-03-05.1 - Tax incentives for qualifying secondary recovery projects
- Section 81-09-03-05.2 - Tax incentives for qualifying tertiary recovery projects
- Section 81-09-03-05.3 - Reporting requirements for secondary and tertiary recovery projects
- Section 81-09-03-06
- Section 81-09-03-07 - Stripper well exemption
- Section 81-09-03-08
- Section 81-09-03-09
- Section 81-09-03-10
- Section 81-09-03-11
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