REVENUE
42.25 - natural resources taxes
42.25.101
reporting requirements
42.25.102
average price quotations
42.25.103
market value
42.25.104
taxable quantity
42.25.201
reporting requirements
42.25.501
definitions
42.25.502
filing requirements
42.25.503
failure to file
42.25.511
determination of contract sales price
42.25.512
imputed valuation
42.25.513
taxable valuation
42.25.514
right to audit
42.25.515
imputed valuation for coal
42.25.1001
definitions
42.25.1002
net proceeds tax return
42.25.1003
procedure upon dissolution
42.25.1004
valuation
42.25.1005
natural gas exempt from severance tax
42.25.1006
natural gas exempt from one-half the net pro-ceeds tax
42.25.1007
statute of limitations
42.25.1008
windfall profit tax
42.25.1009
gross sales proceeds
42.25.1010
policy on net proceeds deductions
42.25.1011
treatment of royalties
42.25.1012
expenses related to machinery
42.25.1013
labor costs
42.25.1014
costs of improvements, repairs, and betterments
42.25.1015
deductions for drilling costs and capital expenditures
42.25.1016
treatment of depletion
42.25.1017
other operational costs
42.25.1018
necessity of proof
42.25.1021
new production reporting requirement
42.25.1022
net proceeds computation - quarterly filings
42.25.1023
new production exemption
42.25.1024
unitized leases - new production determination
42.25.1025
production from new formation of currently producing lease
42.25.1026
changes in leases
42.25.1027
declaratory ruling procedure
42.25.1028
horizontally completed or recompleted wells
42.25.1029
qualification of new or expanded recovery projects
42.25.1030
allocation of incremental production
42.25.1101
definitions
42.25.1102
net proceeds tax return
42.25.1103
valuation
42.25.1104
mining versus non-mining processes
42.25.1105
computation of gross value
42.25.1111
treatment of royalties
42.25.1112
expenses related to machinery
42.25.1113
labor costs
42.25.1114
costs of improvements and repairs
42.25.1115
costs of milling, smelter, and reduction works
42.25.1116
transportation expenses
42.25.1117
marketing, administrative, and other operational costs
42.25.1118
general treatment of deductions
42.25.1119
special deductions
42.25.1201
definitions
42.25.1202
treatment of governmental royalties
42.25.1203
reporting requirement for new wells
42.25.1204
new production termination
42.25.1205
stripper termination
42.25.1206
average daily well production calculation
42.25.1207
stripper exemption in excess of actual production
42.25.1208
horizontally completed or recompleted wells
42.25.1209
qualification of new or expanded recovery projects
42.25.1210
allocation of incremental production
42.25.1301
tertiary project - approval
42.25.1302
qualification hearing
42.25.1303
department procedures following the hearing
42.25.1304
approval required for changes in tertiary project
42.25.1305
eligibility of prior tertiary projects
42.25.1306
tertiary project - bypass secondary recovery
42.25.1307
oil production - tax computation
42.25.1308
definitions
42.25.1309
tertiary project - incremental production determination
42.25.1310
absence of adequate data is basis for disapproval
42.25.1401
semi-annual distribution to the counties-local government severance tax
42.25.1402
revised net proceeds
42.25.1501
definitions
42.25.1502
applicability
42.25.1503
computation of tax
42.25.1504
responsibility for filing forms and paying tax
42.25.1505
supplemental information
42.25.1506
minimum tax and annual exemption
42.25.1507
computation of gross value
42.25.1601
electrical energy producer's license tax: line loss
42.25.1701
definitions
42.25.1702
base consumption level determination - jointly owned facilities
42.25.1703
base consumption level - sale of interest
42.25.1704
eligibility for tax credit
42.25.1705
applicable tax rates
42.25.1706
imputed valuation for coal
42.25.1707
determination of contract sale price
42.25.1708
imputed valuation
42.25.1709
right to review records
42.25.1801
definitions
42.25.1802
declaratory ruling procedure
42.25.1803
treatment of nonworking interests (royalties)
42.25.1804
horizontally completed or recompleted wells
42.25.1805
qualification of new or expanded recovery projects
42.25.1806
allocation of incremental production
42.25.1807
average daily well production calculation
42.25.1808
dually qualified stripper wells and enhanced recovery projects
42.25.1809
tax rates
42.25.1810
distribution
42.25.1811
partial or supplemental payments of tax
42.25.1812
blackfeet reservation production
42.25.1813
applicability
42.25.1814
incentive period
42.25.1815
distribution by population
42.25.1816
determining qualifying production
42.25.1817
gross value of natural gas
42.25.1818
delivery price adjustment (dpa) costs
42.25.1819
policy on delivery price adjustments
42.25.1820
necessity of proof