Section 43-02-15-02 - [Effective 4/1/2024] Application to certify a restimulation wellAny operator desiring to certify a restimulation well for purposes of eligibility for the tax reduction provided in North Dakota Century Code chapter 57-51.1 shall submit to the director an application for certification of the restimulation well. The operator has the burden of establishing entitlement to the certification and shall submit all data necessary to enable the director to determine whether the well should be certified as a restimulation well and entitled to the tax reduction provided in North Dakota Century Code section 57-51.1-03.
The application must be on a well sundry form and include the following:
1. The name and address of the operator of the restimulation well, including the phone number and electronic mail address of the submitting representative.2. The well name and number, file number, and legal description of the surface location of the well by quarter-quarter, section, township, range, and county for which the certification is requested.3. The field and pool for the well the restimulation was performed in for which the certification is requested.4. The legal description of the spacing unit for the pool in the well the restimulation was performed in for which the certification is requested.5. The original completion date for the pool in the well the restimulation was performed in for which the certification is requested.6. The date previous stimulations were performed in pool in the well the restimulation was performed in for which the certification is requested.7. A copy of the completion report for the pool in the well the restimulation was performed in for which the certification is requested, including the restimulation date and details.8. Calculated barrels of oil per day for the most recent reporting month during which the restimulation well was produced at a maximum efficient rate for the pool in the well the restimulation was performed in for which the certification is requested.9. Certification by the operator that: a. The restimulation well is not located within the exterior boundaries of a reservation, is not located on trust properties outside a reservation boundary as defined in North Dakota Century Code section 57-51.2-02, and is not a straddle well located on reservation trust land as defined in North Dakota Century Code section 57-51.1-07.10, unless a tribe has made an irrevocable election to opt-in to the tax reduction by providing written notice to the tax commissioner. A copy of such notice shall be included.b. The restimulation well is not a qualified stripper well or part of a qualified stripper well property as defined in North Dakota Century Code section 57-51.1-01.c. The restimulation well is not part of a qualifying secondary recovery project or qualifying tertiary recovery project as defined in North Dakota Century Code section 57-51.1-01. The application for certification must be accompanied by sufficient documentation for the director to determine the restimulation well constitutes a well as specified in North Dakota Century Code section 57-51.1-01. If the application does not contain sufficient information to make a determination, the director may require the operator to submit additional information.
N.D. Admin Code 43-02-15-02
Adopted by Administrative Rules Supplement 2024-392, April 2024, effective 4/1/2024.General Authority: NDCC 38-08-04(1)(e)
Law Implemented: NDCC 38-08-04(1)(e), 57-51.1-01