N.D. Cent. Code § 57-51-02.5
57-51-02.5. Exemption of gas for electrical generation at well site
57-51-02.5. Exemption of gas for electrical generation at well site
Gas burned at the well site to power an electrical generator that consumes at least
seventy-five percent of the gas from the well is exempt from the tax under section 57-51-02.2.