{"data":{"id":"us-nd/n.d.-cent.-code-57-51.1-02.1","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-51.1-02.1","heading":"Temporary exemption for oil and gas wells employing a system to avoid flaring","body":"Liquids produced from a collection system described in subdivision d of subsection 2 of section 38-08-06.4 utilizing absorption, adsorption, or refrigeration are exempt from the tax under section 57-51.1-02 for a period of two years and thirty days from the time of first production.","path":["Title 57 Taxation","Chapter 57-51.1 Oil Extraction Tax"],"source_url":"https://ndlegis.gov/cencode/t57c51-1.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"8b01c602e958c0415e280843916c1c9ae1ee0a45f9887efeff5455021e006a09","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-51.1-02","next":"us-nd/n.d.-cent.-code-57-51.1-02.2"},"notice":"GroundRules: Original legal text. Not legal advice."}