US lawNorth DakotaRegulationsTitle 81 — Tax CommissionerArticle 81-09 — Oil and Gas Gross Production and Oil Extraction TaxesChapter 81-09-03 — Oil Extraction Tax81-09-03-11NDAC 81-09-03-11Two-year inactive well exemptionRepealedYear: 2026Length: 5 wordsOfficial source Cite as N.D. Admin. Code § 81-09-03-11Repealed effective July 1, 2016.PreviousNDAC 81-09-03-10