Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.25 - NATURAL RESOURCES TAXES
Subchapter 42.25.18 - Oil and Gas
Rule 42.25.1819 - POLICY ON DELIVERY PRICE ADJUSTMENTS
Universal Citation: MT Admin Rules 42.25.1819
Current through Register Vol. 18, September 20, 2024
(1) Deductions are allowable only to the extent that they represent directly related costs of the operator's central facilities and were actually incurred and paid.
(2) The Montana Oil and Gas Production Tax is not an income tax. Therefore, the delivery price adjustment rules do not allow the broad spectrum of deductions allowed under an income tax.
15-36-322, MCA; IMP, 15-36-305, MCA;
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