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Office of State Tax Commissioner, Ryan Rauschenberger : State of North Dakota
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600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

Oil & Gas

The oil and gas gross production tax is imposed in lieu of property taxes on oil and gas producing properties.

Oil Gross Production Tax
A 5% rate is applied to the gross value at the well of all oil produced, except royalty interest in oil produced from a state, federal or municipal holding and from an American Indian holding within the boundary of a reservation.

Gas Gross Production Tax
The tax on gas is an annually adjusted flat rate per mcf of all nonexempt gas produced in the state. The annual adjustments are made according to the average producer price index for gas fuels.

Oil Extraction Tax
The oil extraction tax is levied on the extraction of oil from the earth.

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