North Dakota § 57-51-02.6 Temporary exemption for oil and gas wells employing a system to avoid flaring

North Dakota Statutes

§ 57-51-02.6 — Temporary exemption for oil and gas wells employing a system to avoid flaring

North Dakota § 57-51-02.6

Title 57Taxation

Ch. 57-51Oil and Gas Gross Production Tax

This text of North Dakota § 57-51-02.6 (Temporary exemption for oil and gas wells employing a system to avoid flaring) 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 § 57-51-02.6 (2026).

Text

flaring. Gas is exempt from the tax under section 57-51-02.2 for a period of two years and thirty days from the time of first production if the gas is:

1.Collected and used at the well site to power an electrical generator that consumes gas from the well; or

2.Collected at the well site by a system that intakes at least seventy-five percent of the gas and natural gas liquids volume from the well for beneficial consumption by means of compression to liquid for use as fuel, transport to a processing facility, production of petrochemicals or fertilizer, conversion to liquid fuels, separating and collecting over fifty percent of the propane and heavier hydrocarbons, or other value-added processes as approved by the industrial commission.

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flaring.
Gas is exempt from the tax under section 57-51-02.2 for a period of two years and thirty
days from the time of first production if the gas is:
1. Collected and used at the well site to power an electrical generator that consumes gas
from the well; or
2. Collected at the well site by a system that intakes at least seventy-five percent of the
gas and natural gas liquids volume from the well for beneficial consumption by means
of compression to liquid for use as fuel, transport to a processing facility, production of
petrochemicals or fertilizer, conversion to liquid fuels, separating and collecting over
fifty percent of the propane and heavier hydrocarbons, or other value-added processes
as approved by the industrial commission.