N.D.C.C. § 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.
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