Shallow gas - Gross production tax exemption

N.D. Cent. Code § 57-51-02.4
in effect
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57-51-02.4. Shallow gas - Gross production tax exemption 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c51.pdf#nameddest=57-51-02p4Fetched: 10/16/2026

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