§ 57-51.1-01 Definitions for oil extraction tax
§ 57-51.1-02 Imposition of oil extraction tax
§ 57-51.1-02.1 Temporary exemption for oil and gas wells employing a system to avoid flaring
§ 57-51.1-03 Exemptions from oil extraction tax
§ 57-51.1-03.1 Stripper well, new well, secondary or tertiary project, and restimulation well certification for tax exemption or rate reduction – Filing requirement
§ 57-51.1-05 Administration of oil extraction tax
§ 57-51.1-06 Oil extraction tax development fund established
§ 57-51.1-07 Allocation of moneys in oil extraction tax development fund
§ 57-51.1-07.1 Resources trust fund – Procedure for review of applications for financial assistance for water-related projects
§ 57-51.1-07.3 Oil and gas research fund – Deposits – Continuing appropriation
§ 57-51.1-07.5 State share of oil and gas taxes – Deposits
§ 57-51.1-07.7 Municipal infrastructure fund – Continuing appropriation – State treasurer – Reports
§ 57-51.1-07.8 County and township infrastructure fund – Continuing appropriation – State treasurer – Reports
§ 57-51.1-07.9 State energy research center fund – Continuing appropriation
§ 57-51.1-07.10 Straddle well distribution
§ 57-51.1-08 Intent

Terms Used In North Dakota Code > Chapter 57-51.1 - Oil Extraction Tax

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Governing body: means a board of county commissioners, city council, board of city commissioners, school board, or board of education, or the similarly constituted and acting board of any other municipality. See North Dakota Code 57-02-01
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legacy: A gift of property made by will.
  • moneys: means gold and silver coin, treasury notes, bank notes, and every deposit which any person owning the same or holding in trust and residing in this state is entitled to withdraw as money or on demand. See North Dakota Code 57-02-01
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • population: means the number of inhabitants as determined by the last preceding state or federal census. See North Dakota Code 1-01-47
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Rule: includes regulation. See North Dakota Code 1-01-49
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33