Application of oil and gas gross production tax rules to the oil extraction tax.

81-09-03-01. Application of oil and gas gross production tax rules to the oil extraction tax. All rules and regulations adopted in chapter 81-09-02 for the administration of the oil and gas gross production tax law, not in conflict with the provisions of the oil extraction tax law, shall apply to and govern the administration of the oil extraction tax law. History: Effective July 1, 1982. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51.1-05