Except that money in Alaska comes from State land, and the oil in ND is on PRIVATE land, something very rare in Alaksa.
You're talking about direct taxation of the oil processing. What I had in mind was the increase in income from ALL sources that will result from the exploration and production activity. Sales tax revenues will skyrocket, fees income will increase, etc.,etc. I suspect that direct taxes will be the smallest fraction of the increased income. And I'm sure that even in ND, "some" of the land is "state owned". And revenue that the individual landowners receive will also contribute to all of the above.
The key is to elect PRUDENT legislators/ who will not see the revenue increase as an excuse to "go hog wild" with new spending, and the any allowed increased spending results in things that will foster new activities once the oil revenue "depletes", as is inevitable.