N.D. Cent. Code § 57-51.1-02.1

Current through 2023 Legislative Sessions

Section 57-51.1-02.1 - Temporary exemption for oil and gas wells employing a system to avoid flaring

Liquids produced from a collection system described in subdivision d of subsection 2 of section 38-08-06.4 utilizing absorption, adsorption, or refrigeration are exempt from the tax under section 57-51.1-02 for a period of two years and thirty days from the time of first production.

N.D.C.C. § 57-51.1-02.1

Added by S.L. 2013, ch. 472 (HB 1134),§ 4, eff. 7/1/2013.