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Rule Title: POLICY ON DELIVERY PRICE ADJUSTMENTS
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Department: REVENUE
Chapter: NATURAL RESOURCES TAXES
Subchapter: Oil and Gas
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.25.1819    POLICY ON DELIVERY PRICE ADJUSTMENTS

(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.

History: 15-36-322, MCA; IMP, 15-36-305, MCA; NEW, 2010 MAR p. 2580, Eff. 10/29/10.


 

 
MAR Notices Effective From Effective To History Notes
42-2-844 10/29/2010 Current History: 15-36-322, MCA; IMP, 15-36-305, MCA; NEW, 2010 MAR p. 2580, Eff. 10/29/10.
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