# Title 81 — Tax Commissioner

## Article 81-09 — Oil and Gas Gross Production and Oil Extraction Taxes

## Chapter 81-09-01 — General Considerations

### § 81-09-01-01. Source note not part of rule.

No source note shall be deemed a promulgation by the commissioner as to the purpose, scope, or
effect of any section of this article to which such source note relates. For this purpose "source note"
includes any citation to "general authority" or "law implemented" that follows any section of this article.
History: Effective July 1, 1982.
General Authority: NDCC 57-51-21
Law Implemented: NDCC 57-51, 57-51.1
### § 81-09-01-02. Headnote, cross-reference, and source note not part of rule.

No headnote, cross-reference, or source note, whether designating an entire article, chapter, or
section or any part thereof of this article shall constitute any part of a rule.
History: Effective July 1, 1982.
General Authority: NDCC 57-51-21
Law Implemented: NDCC 57-51, 57-51.1
