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Rule Chapter: 42.25
Chapter Title: NATURAL RESOURCES TAXES
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42.25 : NATURAL RESOURCES TAXES


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Rule No. Rule Title Latest
Version
Effective
Date
Subchapter 1
Metalliferous Mines Tax
42.25.101 REPORTING REQUIREMENTS access file 11/11/1982
42.25.102 AVERAGE PRICE QUOTATIONS access file 8/12/1988
42.25.103 MARKET VALUE access file 10/14/1988
42.25.104 TAXABLE QUANTITY access file 10/14/1988
Subchapter 2
Metal Mines Tax
42.25.201 REPORTING REQUIREMENTS access file 11/11/1982
Subchapter 5
Gross Proceeds Tax on Coal Production
42.25.501 DEFINITIONS access file 2/1/2013
42.25.502 FILING REQUIREMENTS access file 12/27/1986
42.25.503 FAILURE TO FILE access file 7/15/1988
Rules 42.25.504 through 42.25.510 reserved
42.25.511 DETERMINATION OF CONTRACT SALES PRICE access file 12/25/2009
42.25.512 IMPUTED VALUATION access file 2/1/2013
42.25.513 TAXABLE VALUATION access file 2/1/2013
42.25.514 RIGHT TO AUDIT access file 2/1/2013
42.25.515 IMPUTED VALUATION FOR COAL access file 12/25/2009
Subchapter 10
Net Proceeds New Production Tax
42.25.1001 DEFINITIONS REP 7/19/1996
42.25.1002 NET PROCEEDS TAX RETURN REP 7/19/1996
42.25.1003 PROCEDURE UPON DISSOLUTION REP 7/19/1996
42.25.1004 VALUATION REP 7/19/1996
42.25.1005 NATURAL GAS EXEMPT FROM SEVERANCE TAX REP 7/19/1996
42.25.1006 NATURAL GAS EXEMPT FROM ONE-HALF THE NET PRO-CEEDS TAX REP 5/27/1988
42.25.1007 STATUTE OF LIMITATIONS REP 7/19/1996
42.25.1008 WINDFALL PROFIT TAX REP 7/19/1996
42.25.1009 GROSS SALES PROCEEDS REP 7/19/1996
42.25.1010 POLICY ON NET PROCEEDS DEDUCTIONS REP 7/19/1996
42.25.1011 TREATMENT OF ROYALTIES REP 7/19/1996
42.25.1012 EXPENSES RELATED TO MACHINERY REP 7/19/1996
42.25.1013 LABOR COSTS REP 7/19/1996
42.25.1014 COSTS OF IMPROVEMENTS, REPAIRS, AND BETTERMENTS REP 7/19/1996
42.25.1015 DEDUCTIONS FOR DRILLING COSTS AND CAPITAL EXPENDITURES REP 7/19/1996
42.25.1016 TREATMENT OF DEPLETION REP 7/19/1996
42.25.1017 OTHER OPERATIONAL COSTS REP 7/19/1996
42.25.1018 NECESSITY OF PROOF REP 7/19/1996
Rules 42.25.1019 and 42.25.1020 reserved
42.25.1021 NEW PRODUCTION REPORTING REQUIREMENT REP 10/14/1988
42.25.1022 NET PROCEEDS COMPUTATION - QUARTERLY FILINGS REP 10/14/1988
42.25.1023 NEW PRODUCTION EXEMPTION REP 10/14/1988
42.25.1024 UNITIZED LEASES - NEW PRODUCTION DETERMINATION REP 5/27/1988
42.25.1025 PRODUCTION FROM NEW FORMATION OF CURRENTLY PRODUCING LEASE REP 5/27/1988
42.25.1026 CHANGES IN LEASES REP 5/27/1988
42.25.1027 DECLARATORY RULING PROCEDURE REP 7/19/1996
42.25.1028 HORIZONTALLY COMPLETED OR RECOMPLETED WELLS REP 7/19/1996
42.25.1029 QUALIFICATION OF NEW OR EXPANDED RECOVERY PROJECTS REP 7/19/1996
42.25.1030 ALLOCATION OF INCREMENTAL PRODUCTION REP 7/19/1996
Subchapter 11
Net Proceeds Tax on Miscellaneous Mines
42.25.1101 DEFINITIONS access file 10/27/2000
42.25.1102 NET PROCEEDS TAX RETURN access file 10/27/2000
42.25.1103 VALUATION access file 10/27/2000
42.25.1104 MINING VERSUS NON-MINING PROCESSES access file 10/27/2000
42.25.1105 COMPUTATION OF GROSS VALUE access file 10/27/2000
Rules 42.25.1106 through 42.25.1110 reserved
42.25.1111 TREATMENT OF ROYALTIES access file 10/27/2000
42.25.1112 EXPENSES RELATED TO MACHINERY access file 10/27/2000
42.25.1113 LABOR COSTS access file 10/27/2000
42.25.1114 COSTS OF IMPROVEMENTS AND REPAIRS access file 10/27/2000
42.25.1115 COSTS OF MILLING, SMELTER, AND REDUCTION WORKS access file 10/27/2000
42.25.1116 TRANSPORTATION EXPENSES access file 9/9/1988
42.25.1117 MARKETING, ADMINISTRATIVE, AND OTHER OPERATIONAL COSTS access file 11/24/1988
42.25.1118 GENERAL TREATMENT OF DEDUCTIONS access file 10/27/2000
42.25.1119 SPECIAL DEDUCTIONS access file 10/27/2000
Subchapter 12
Severance Tax - Stripper Well and New Well Incentives
42.25.1201 DEFINITIONS REP 7/19/1996
42.25.1202 TREATMENT OF GOVERNMENTAL ROYALTIES REP 7/19/1996
42.25.1203 REPORTING REQUIREMENT FOR NEW WELLS REP 8/12/1994
42.25.1204 NEW PRODUCTION TERMINATION REP 8/12/1994
42.25.1205 STRIPPER TERMINATION REP 8/12/1994
42.25.1206 AVERAGE DAILY WELL PRODUCTION CALCULATION REP 7/19/1996
42.25.1207 STRIPPER EXEMPTION IN EXCESS OF ACTUAL PRODUCTION REP 7/19/1996
42.25.1208 HORIZONTALLY COMPLETED OR RECOMPLETED WELLS REP 7/19/1996
42.25.1209 QUALIFICATION OF NEW OR EXPANDED RECOVERY PROJECTS REP 7/19/1996
42.25.1210 ALLOCATION OF INCREMENTAL PRODUCTION REP 7/19/1996
Subchapter 13
Severance Taxation and Tertiary Production
42.25.1301 TERTIARY PROJECT - APPROVAL REP 7/19/1996
42.25.1302 QUALIFICATION HEARING REP 7/19/1996
42.25.1303 DEPARTMENT PROCEDURES FOLLOWING THE HEARING REP 7/19/1996
42.25.1304 APPROVAL REQUIRED FOR CHANGES IN TERTIARY PROJECT REP 7/19/1996
42.25.1305 ELIGIBILITY OF PRIOR TERTIARY PROJECTS REP 7/19/1996
42.25.1306 TERTIARY PROJECT - BYPASS SECONDARY RECOVERY REP 7/19/1996
42.25.1307 OIL PRODUCTION - TAX COMPUTATION REP 7/19/1996
42.25.1308 DEFINITIONS REP 7/19/1996
42.25.1309 TERTIARY PROJECT - INCREMENTAL PRODUCTION DETERMINATION REP 7/19/1996
42.25.1310 ABSENCE OF ADEQUATE DATA IS BASIS FOR DISAPPROVAL REP 7/19/1996
Subchapter 14
Severance Taxation - Local Governments
42.25.1401 SEMI-ANNUAL DISTRIBUTION TO THE COUNTIES-LOCAL GOVERNMENT SEVERANCE TAX REP 7/19/1996
42.25.1402 REVISED NET PROCEEDS REP 7/19/1996
Subchapter 15
Resource Indemnity Trust Tax
42.25.1501 DEFINITIONS access file 2/1/2013
42.25.1502 APPLICABILITY access file 2/1/2013
42.25.1503 COMPUTATION OF TAX access file 2/1/2013
42.25.1504 RESPONSIBILITY FOR FILING FORMS AND PAYING TAX access file 2/1/2013
42.25.1505 SUPPLEMENTAL INFORMATION access file 2/1/2013
42.25.1506 MINIMUM TAX AND ANNUAL EXEMPTION access file 2/1/2013
42.25.1507 COMPUTATION OF GROSS VALUE access file 2/1/2013
Subchapter 16
Electrical Energy Production Tax
42.25.1601 ELECTRICAL ENERGY PRODUCER'S LICENSE TAX: LINE LOSS access file 1/31/1986
Subchapter 17
Coal Severance Tax
42.25.1701 DEFINITIONS access file 12/25/2009
42.25.1702 BASE CONSUMPTION LEVEL DETERMINATION - JOINTLY OWNED FACILITIES REP 12/25/2009
42.25.1703 BASE CONSUMPTION LEVEL - SALE OF INTEREST REP 12/25/2009
42.25.1704 ELIGIBILITY FOR TAX CREDIT REP 12/25/2009
42.25.1705 APPLICABLE TAX RATES REP 10/27/2000
42.25.1706 IMPUTED VALUATION FOR COAL access file 12/25/2009
42.25.1707 DETERMINATION OF CONTRACT SALE PRICE access file 12/25/2009
42.25.1708 IMPUTED VALUATION access file 12/25/2009
Subchapter 18
Oil and Gas
42.25.1801 DEFINITIONS access file 4/23/2016
42.25.1802 DECLARATORY RULING PROCEDURE access file 10/27/2000
42.25.1803 TREATMENT OF NONWORKING INTERESTS (ROYALTIES) access file 5/26/2000
42.25.1804 HORIZONTALLY COMPLETED OR RECOMPLETED WELLS access file 5/26/2000
42.25.1805 QUALIFICATION OF NEW OR EXPANDED RECOVERY PROJECTS access file 7/19/1996
42.25.1806 ALLOCATION OF INCREMENTAL PRODUCTION access file 5/26/2000
42.25.1807 AVERAGE DAILY WELL PRODUCTION CALCULATION access file 12/9/2005
42.25.1808 DUALLY QUALIFIED STRIPPER WELLS AND ENHANCED RECOVERY PROJECTS access file 12/9/2005
42.25.1809 TAX RATES access file 2/1/2013
42.25.1810 DISTRIBUTION REP 12/9/2005
42.25.1811 PARTIAL OR SUPPLEMENTAL PAYMENTS OF TAX REP 12/9/2005
42.25.1812 BLACKFEET RESERVATION PRODUCTION REP 12/9/2005
42.25.1813 APPLICABILITY access file 2/1/2013
42.25.1814 INCENTIVE PERIOD access file 5/26/2000
42.25.1815 DISTRIBUTION BY POPULATION access file 12/9/2005
42.25.1816 DETERMINING QUALIFYING PRODUCTION access file 10/29/2010
42.25.1817 GROSS VALUE OF NATURAL GAS access file 10/29/2010
42.25.1818 DELIVERY PRICE ADJUSTMENT (DPA) COSTS access file 10/29/2010
42.25.1819 POLICY ON DELIVERY PRICE ADJUSTMENTS access file 10/29/2010
42.25.1820 NECESSITY OF PROOF access file 10/29/2010
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