North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-09-03-07 — Stripper well exemption
Oil produced from a stripper well property is exempt from the oil extraction tax. To be eligible for the stripper well exemption, a producer must have its property certified as a stripper well property by the industrial commission and must submit a copy of the certification received from the industrial commission to the tax commissioner. 3
Source: official text