{
  "schema": 1,
  "title": "North Dakota oil and gas production tax rates used by the Fort Union royalty estimator",
  "checked": "2026-10-25",
  "checked_against": "ndlegis.gov Century Code chapters 57-51 and 57-51.1 and tax.nd.gov, read on the checked date",
  "currency": "USD",
  "rates": [
    {
      "id": "oil_gpt",
      "label": "Oil gross production tax",
      "kind": "percent_of_value",
      "rate": "0.05",
      "display": "5% of the gross value at the well",
      "statute": "NDCC 57-51-02",
      "source_url": "https://ndlegis.gov/cencode/t57c51.pdf",
      "valid_from": null,
      "valid_through": null,
      "valid_through_note": "The statute sets no end date. We re-check after each legislative session.",
      "review_by": "2027-08-31"
    },
    {
      "id": "oil_ext",
      "label": "Oil extraction tax",
      "kind": "percent_of_value",
      "rate": "0.05",
      "display": "5% of the gross value at the well",
      "statute": "NDCC 57-51.1-02",
      "exemptions_statute": "NDCC 57-51.1-03",
      "source_url": "https://ndlegis.gov/cencode/t57c51-1.pdf",
      "valid_from": null,
      "valid_through": null,
      "valid_through_note": "The statute sets no end date for the rate. We re-check after each legislative session.",
      "review_by": "2027-08-31"
    },
    {
      "id": "gas",
      "label": "Gas gross production tax",
      "kind": "per_mcf",
      "rate": "0.0655",
      "display": "$0.0655 per mcf",
      "statute": "NDCC 57-51-02.2",
      "source_url": "https://www.tax.nd.gov/sites/default/files/documents/newsletters/oil-gas/gas-tax-rate-notice.pdf",
      "rate_table_url": "https://www.tax.nd.gov/gas-tax-rate-table",
      "valid_from": "2026-07-01",
      "valid_through": "2027-06-30",
      "valid_through_note": "The tax department resets the gas rate every July 1 and posts the new rate by June 1.",
      "review_by": "2027-06-30"
    }
  ]
}