Administrative Rules of Montana
Department 17 - ENVIRONMENTAL QUALITY
Chapter 17.80 - AIR AND WATER QUALITY - TAX CERTIFICATION
Subchapter 17.80.2 - Tax Abatement and Classification
Rule 17.80.206 - CLOSED-LOOP ENHANCED OIL RECOVERY OPERATION EQUIPMENT COMPLIANCE DEMONSTRATION
Current through Register Vol. 18, September 20, 2024
(1) If a taxpayer, who receives certification by the department of equipment used in a closed-loop enhanced oil recovery operation, does not substantially comply with the requirements specified in each underground injection control permit, issued by the Montana Board of Oil and Gas Conservation for the operation, or specified in the applicable rules adopted by the Montana Board of Oil and Gas Conservation, the department may revoke the certification.
(2) If monitoring of a closed-loop enhanced oil recovery operation demonstrates that the equipment fails to maintain substantial compliance with eligibility requirements for tax classification or abatement, the department may revoke the certificate of eligibility, or a portion of the certificate of eligibility.
15-24-3116, MCA; IMP, 15-24-3112, MCA;