Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.22 - CENTRALLY ASSESSED PROPERTY
Subchapter 42.22.12 - Net Proceeds Tax on Oil and Gas Production
- Rule 42.22.1201 - DEFINITIONS
- Rule 42.22.1202 - NET PROCEEDS TAX RETURN
- Rule 42.22.1203 - PROCEDURE UPON DISSOLUTION
- Rule 42.22.1204 - VALUATION
- Rule 42.22.1205 - NATURAL GAS EXEMPT FROM SEVERANCE TAX
- Rule 42.22.1206 - NATURAL GAS EXEMPT FROM ONE-HALF THE NET PRO- CEEDS TAX
- Rule 42.22.1207 - STATUTE OF LIMITATIONS
- Rule 42.22.1208 - WINDFALL PROFIT TAX
- Rule 42.22.1209 and 42.22.1210 - Reserved
- Rule 42.22.1211 - TREATMENT OF ROYALTIES
- Rule 42.22.1212 - EXPENSES RELATED TO MACHINERY
- Rule 42.22.1213 - LABOR COSTS
- Rule 42.22.1214 - COSTS OF IMPROVEMENTS, REPAIRS, AND BETTERMENTS
- Rule 42.22.1215 - DEDUCTIONS FOR DRILLING COSTS AND CAPITAL EXPENDITURES
- Rule 42.22.1216 - TREATMENT OF DEPLETION
- Rule 42.22.1217 - ADMINISTRATIVE AND OTHER OPERATIONAL COSTS
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