North Dakota Administrative Code
Title 43 - Industrial Commission
Article 43-02 - Mineral Exploration and Development
Chapter 43-02-10 - Certification of Secondary and Tertiary Recovery Projects - Determination of Incremental Production
Section 43-02-10-03 - Commission certification of secondary recovery project

1. The amount of crude oil which would have been recovered from the unit source of supply if the secondary recovery project had not been commenced;

2. Whether, for the purposes of a tax reduction, the secondary recovery project has achieved for six consecutive months an average production level of at least twenty-five percent above the amount of production which would have been recovered from the unit source of supply (as determined in subsection 1) if the secondary recovery project had not been commenced; and

3. Whether, for the purposes of a tax exemption and subsequent thereto the tax reduction, there has been incremental production.