NDAC 81-09-03-07
Stripper well exemption
Cite as N.D. Admin. Code § 81-09-03-07
Oil produced from a stripper well property is exempt from the oil extraction tax.
To be eligible for the stripper well exemption, a producer must have its property certified as a
stripper well property by the industrial commission and must submit a copy of the certification received
from the industrial commission to the tax commissioner.