Equinor Energy v. State 2024 ND 131

Syllabus

The North Dakota Tax Commissioner's longstanding interpretation of section 57-39.204.5(1), N.D.C.C., is not arbitrary or unjust and does not contradict the plain and ordinary meaning of that statute. Oil and gas separators merely sort the \well stream\ into its three component parts: water, oil, and gas, and are not exempt from sales tax under section 57-39.2-04.5(1), N.D.C.C.