North Dakota Statutes
§ 57-51-02.4 — Shallow gas - Gross production tax exemption
North Dakota § 57-51-02.4
This text of North Dakota § 57-51-02.4 (Shallow gas - Gross production tax exemption) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-51-02.4 (2026).
Text
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.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-51-02.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-51-02.4.