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
Universal Citation: ND Admin Code ยง 81-09-03-01
Current through Supplement No. 394, October, 2024
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.
General Authority: NDCC 57-51-21
Law Implemented: NDCC 57-51.1-05
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