Any operator desiring to certify a shallow gas well for purposes of eligibility for the tax incentive provided in North Dakota Century Code chapter 57-51 shall submit to the director an application for certification of the well. The operator has the burden of establishing entitlement to certification and shall submit all data necessary to enable the commission to determine whether the well qualifies and is entitled to the tax exemption provided in North Dakota Century Code section 57-51-02.4.
N.D. Admin Code 43-02-11-02.1
General Authority: NDCC 38-08-04
Law Implemented: NDCC 38-08-04, 57-51-01