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.
Temporary exemption for oil and gas wells employing a system to avoid flaring
N.D.C.C. § 57-51.1-02.1, under Oil Extraction Tax.
N.D.C.C. § 57-51.1-02.1