Oil and Gas Gross Production Tax (North Dakota)

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Last modified on February 12, 2015.

EZFeed Policy

Place North Dakota


Name Oil and Gas Gross Production Tax (North Dakota)
Policy Category Other Policy
Policy Type Fees
Affected Technologies Natural Gas
Active Policy Yes

Implementing Sector State/Province

Program Administrator North Dakota Department of Commerce
Primary Website http://www.legis.nd.gov/cencode/t57c51.pdf
Applicable Jurisdiction Additional regulations apply in the Fort Berthold Reservation: http://www.nrcprograms.org/site/PageServer?pagename=airc_res_nd_fortberthold

Last Review 2014-09-15


A gross production tax applies to most gas produced in North Dakota. Gas burned at the well site to power an electrical generator that consumes at least 75 percent of the gas is exempt from taxation under this chapter. This chapter describes how such taxes are calculated, addresses taxes levied on equipment used in oil and gas production, and provides general regulations pertaining to imposed taxes. Additional regulations may apply to oil and gas exploration and production in the Fort Berthold Reservation (see section 57-51.2).


Authorities (Please contact the if there are any file problems.)

Authority 1: N.D.C.C. 57-51

Authority 2: 57-51.2