{"data":{"id":"us-nd/n.d.-cent.-code-57-51-02.1","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-51-02.1","heading":"Type of tax","body":"For purposes of interpreting chapter 785 of the 1987 Session Laws, relating to federal land bank taxation and to the taxation of other governmental entities if their immunity from taxation has been waived, the gross production tax is a real property tax on oil-producing and gas-producing mineral estates and interests.","path":["Title 57 Taxation","Chapter 57-51 Oil And Gas Gross Production Tax"],"source_url":"https://ndlegis.gov/cencode/t57c51.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"3bab3d756c16006818652d78430fa21374885465b1b63c400fa399073780a379","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-51-02","next":"us-nd/n.d.-cent.-code-57-51-02.2"},"notice":"GroundRules: Original legal text. Not legal advice."}