Rule Chapter: 42.22
	Chapter Title: CENTRALLY ASSESSED PROPERTY

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	42.22 : CENTRALLY ASSESSED PROPERTY

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Rule No. Rule Title Latest Version Effective Date Subchapter 1 Centrally Assessed Companies 42.22.101 DEFINITIONS 12/11/2015 42.22.102 CENTRALLY ASSESSED PROPERTY 12/17/1999 42.22.103 DETERMINATION OF OPERATING AND NONOPERATING PROPERTY 12/17/1999 42.22.104 TREATMENT OF MOTOR VEHICLES AND SPECIAL MOBILE EQUIPMENT 12/11/2015 42.22.105 REPORTING REQUIREMENTS 12/11/2015 42.22.106 ADDITIONAL REPORTING REQUIREMENTS FOR CENTRALLY ASSESSED RAILROADS 12/17/1999 42.22.107 ADDITIONAL REPORTING REQUIREMENTS FOR BENEFICIAL USE OF GOVERNMENT-OWNED TRANSMISSION LINES 12/11/2015 42.22.108 MARKET VALUE OF AIR AND WATER POLLUTION CONTROL AND CARBON CAPTURE EQUIPMENT 12/11/2015 42.22.109 ADOPTION OF APPRAISAL METHODS AND APPRAISAL STANDARDS 12/11/2015 42.22.110 DEDUCTIONS FOR INTANGIBLE PERSONAL PROPERTY 9/19/2014 42.22.111 VALUATION METHOD 12/11/2015 42.22.112 COST INDICATOR 12/17/1999 42.22.113 MARKET INDICATOR 12/17/1999 42.22.114 INCOME INDICATOR 12/28/1984 42.22.115 NOTIFICATION 11/1/2002 42.22.116 DETERMINATION OF TAX RATE FOR CLASS TWELVE PROPERTY 12/17/1999 42.22.117 METHODOLOGY FOR PREPARATION OF SALES ASSESSMENT RATIO STUDY 12/17/1999 Rules 42.22.118 through 42.22.120 reserved 42.22.121 ALLOCATION PROCEDURE 12/11/2015 42.22.122 APPORTIONMENT PROCEDURE 12/17/1999 Subchapter 2 Wholesale Energy Transaction Tax 42.22.201 DEFINITIONS 12/17/1999 42.22.202 WHOLESALE ENERGY TRANSACTION TAX - ASSESSMENT OF THE TAX 12/17/1999 Subchapter 11 Net Proceeds Tax on Miscellaneous Mines 42.22.1101 DEFINITIONS TRANS 12/27/1986 42.22.1102 NET PROCEEDS TAX RETURN TRANS 12/27/1986 42.22.1103 VALUATION TRANS 12/27/1986 Rules 42.22.1104 through 42.22.1110 reserved 42.22.1111 TREATMENT OF ROYALTIES TRANS 12/27/1986 42.22.1112 EXPENSES RELATED TO MACHINERY TRANS 12/27/1986 42.22.1113 LABOR COSTS TRANS 12/27/1986 42.22.1114 COSTS OF IMPROVEMENTS, REPAIRS AND BETTERMENTS TRANS 12/27/1986 42.22.1115 COSTS OF MILLING, SMELTER, AND REDUCTION WORKS TRANS 12/27/1986 42.22.1116 TRANSPORTATION EXPENSES TRANS 12/27/1986 42.22.1117 MARKETING, ADMINISTRATIVE, AND OTHER OPERATIONAL COSTS TRANS 12/27/1986 42.22.1118 GENERAL TREATMENT OF DEDUCTIONS TRANS 12/27/1986 42.22.1119 DEDUCTIONS FOR INSURANCE, WELFARE, RETIREMENT, MINERAL TESTING, SECURITY AND ENGINEERING TRANS 12/27/1986 Subchapter 12 Net Proceeds Tax on Oil and Gas Production 42.22.1201 DEFINITIONS TRANS 12/27/1986 42.22.1202 NET PROCEEDS TAX RETURN TRANS 12/27/1986 42.22.1203 PROCEDURE UPON DISSOLUTION TRANS 12/27/1986 42.22.1204 VALUATION TRANS 12/27/1986 42.22.1205 NATURAL GAS EXEMPT FROM SEVERANCE TAX TRANS 12/27/1986 42.22.1206 NATURAL GAS EXEMPT FROM ONE-HALF THE NET PRO- CEEDS TAX TRANS 12/27/1986 42.22.1207 STATUTE OF LIMITATIONS TRANS 12/27/1986 42.22.1208 WINDFALL PROFIT TAX TRANS 12/27/1986 Rules 42.22.1209 and 42.22.1210 reserved 42.22.1211 TREATMENT OF ROYALTIES TRANS 12/27/1986 42.22.1212 EXPENSES RELATED TO MACHINERY TRANS 12/27/1986 42.22.1213 LABOR COSTS TRANS 12/27/1986 42.22.1214 COSTS OF IMPROVEMENTS, REPAIRS, AND BETTERMENTS TRANS 12/27/1986 42.22.1215 DEDUCTIONS FOR DRILLING COSTS AND CAPITAL EXPENDITURES TRANS 12/27/1986 42.22.1216 TREATMENT OF DEPLETION TRANS 12/27/1986 42.22.1217 ADMINISTRATIVE AND OTHER OPERATIONAL COSTS TRANS 12/27/1986 Subchapter 13 Market Value of Industrial Property 42.22.1301 DEFINITIONS 4/29/2005 42.22.1302 INDUSTRIAL PLANT REP 4/29/2005 42.22.1303 CLASSIFICATION OF INDUSTRIAL BUILDINGS IMPROVEMENTS REP 4/29/2005 42.22.1304 VALUATION OF INDUSTRIAL IMPROVEMENTS REP 1/1/2021 42.22.1305 INDUSTRIAL PROPERTY OTHER THAN LAND REP 2/10/2024 42.22.1306 VALUATION OF INDUSTRIAL PROPERTY OTHER THAN LAND 4/29/2005 42.22.1307 TREND FACTORS REP 1/1/2021 42.22.1308 DEPRECIATION SCHEDULES REP 1/1/2021 42.22.1309 VALUATION METHODS FOR INDUSTRIAL PROPERTIES 4/29/2005 42.22.1310 ISSUANCE OF DEPRECIATION AND TRENDING SCHEDULES REP 1/1/2021 42.22.1311 INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS 1/1/2024 42.22.1312 INDUSTRIAL MACHINERY AND EQUIPMENT DEPRECIATION SCHEDULE REP 1/1/2021 42.22.1313 ASSESSMENT OF GRAIN, SEED, AND FERTILIZER STORAGE FACILITIES 1/1/2021 42.22.1314 2003 INDUSTRIAL PROPERTY REAPPRAISAL REP 12/21/2012 42.22.1315 2015 INDUSTRIAL PROPERTY REAPPRAISAL REP 1/1/2021 42.22.1316 INDUSTRIAL PROPERTY CERTIFICATION REQUIREMENTS 9/24/2010 42.22.1317 UNIT VALUATION OR CENTRALLY ASSESSED PROPERTY APPRAISER CERTIFICATION REQUIREMENTS 9/24/2010 Subchapter 14 Class Four Property 42.22.1401 TAX BENEFITS FOR CLASS FOUR NONPRODUCTIVE PROPERTY REP 9/3/2004 Subchapter 21 Gross Proceeds Tax on Coal Production 42.22.2101 DEFINITIONS TRANS 12/27/1986 42.22.2102 FILING REQUIREMENTS TRANS 12/27/1986 42.22.2103 FAILURE TO FILE TRANS 12/27/1986 Rules 42.22.2104 through 42.22.2110 reserved 42.22.2111 DETERMINATION OF CONTRACT SALES PRICE TRANS 12/27/1986 42.22.2112 IMPUTED VALUATION TRANS 12/27/1986 42.22.2113 TAXABLE VALUATION TRANS 12/27/1986 42.22.2114 RIGHT TO AUDIT TRANS 12/27/1986 42.22.2115 IMPUTED VALUATION FOR REFINED COAL TRANS 12/27/1986