{"data":{"id":"us-nd/n.d.-cent.-code-57-51-02.6","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-51-02.6","heading":"Temporary exemption for oil and gas wells employing a system to avoid flaring","body":"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:\n1.Collected and used at the well site to power an electrical generator that consumes gas from the well; or\n2.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.","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":"bc9e568bab469fd9f2f8c68353aa56dfa56e470e3547cdc546a57f7854b5d859","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-51-02.5","next":"us-nd/n.d.-cent.-code-57-51-03"},"notice":"GroundRules: Original legal text. Not legal advice."}