{"data":{"id":"us-nd/n.d.-cent.-code-57-51-02.4","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-51-02.4","heading":"Shallow gas - Gross production tax exemption","body":"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.","path":["Title 57 Taxation","Chapter 57-51 Oil And Gas Gross Production Tax"],"source_url":"https://ndlegis.gov/cencode/t57c51.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"c68f32875b4a1149623f9aab36d538c1df641be20ceda76464744451c29a6ae7","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-51-02.3","next":"us-nd/n.d.-cent.-code-57-51-02.5"},"notice":"GroundRules: Original legal text. Not legal advice."}