North Dakota Code 57-51-02.4 – Shallow gas – Gross production tax exemption
Current as of: 2023 | Check for updates
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Shallow gas produced during the first twenty-four months of production from and after the date of first sales of gas from a well completed or recompleted in a shallow gas zone after June 30, 2003, is exempted from the gross production tax levied under section 57-51-02.2. Gas produced from such a well during testing prior to well completion or connection to a pipeline is also exempt from the gross production tax.
