81-09-03-05.1. Tax incentives for qualifying secondary recovery projects.

The exemption for incremental production from a qualifying secondary recovery project starts with the first day of the first month in which incremental oil is produced from the project.

History: Effective June 1, 1992; amended effective June 1, 2002; July 1, 2016.

General Authority: NDCC 57-51-21, 57-51.1-05

Law Implemented: NDCC 57-51.1-01(5)(6)