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 11/11/1982 42.25.102 AVERAGE PRICE QUOTATIONS 8/12/1988 42.25.103 MARKET VALUE 10/14/1988 42.25.104 TAXABLE QUANTITY 10/14/1988 Subchapter 2 Metal Mines Tax 42.25.201 REPORTING REQUIREMENTS 11/11/1982 Subchapter 5 Gross Proceeds Tax on Coal Production 42.25.501 DEFINITIONS 11/25/2017 42.25.502 FILING REQUIREMENTS 11/25/2017 42.25.503 FAILURE TO FILE 7/15/1988 Rules 42.25.504 through 42.25.510 reserved 42.25.511 DETERMINATION OF CONTRACT SALES PRICE 11/25/2017 42.25.512 IMPUTED VALUATION 11/25/2017 42.25.513 TAXABLE VALUATION 2/1/2013 42.25.514 RIGHT TO AUDIT 11/25/2017 42.25.515 IMPUTED VALUATION FOR COAL REP 11/25/2017 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 10/27/2000 42.25.1102 NET PROCEEDS TAX RETURN 10/27/2000 42.25.1103 VALUATION 10/27/2000 42.25.1104 MINING VERSUS NON-MINING PROCESSES 10/27/2000 42.25.1105 COMPUTATION OF GROSS VALUE 10/27/2000 Rules 42.25.1106 through 42.25.1110 reserved 42.25.1111 TREATMENT OF ROYALTIES 10/27/2000 42.25.1112 EXPENSES RELATED TO MACHINERY 10/27/2000 42.25.1113 LABOR COSTS 10/27/2000 42.25.1114 COSTS OF IMPROVEMENTS AND REPAIRS 10/27/2000 42.25.1115 COSTS OF MILLING, SMELTER, AND REDUCTION WORKS 10/27/2000 42.25.1116 TRANSPORTATION EXPENSES 9/9/1988 42.25.1117 MARKETING, ADMINISTRATIVE, AND OTHER OPERATIONAL COSTS 11/24/1988 42.25.1118 GENERAL TREATMENT OF DEDUCTIONS 10/27/2000 42.25.1119 SPECIAL DEDUCTIONS 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 2/1/2013 42.25.1502 APPLICABILITY 2/1/2013 42.25.1503 COMPUTATION OF TAX 2/1/2013 42.25.1504 RESPONSIBILITY FOR FILING FORMS AND PAYING TAX 2/1/2013 42.25.1505 SUPPLEMENTAL INFORMATION 2/1/2013 42.25.1506 MINIMUM TAX AND ANNUAL EXEMPTION 2/1/2013 42.25.1507 COMPUTATION OF GROSS VALUE 2/1/2013 Subchapter 16 Electrical Energy Production Tax 42.25.1601 ELECTRICAL ENERGY PRODUCER'S LICENSE TAX: LINE LOSS 1/31/1986 Subchapter 17 Coal Severance Tax 42.25.1701 DEFINITIONS 11/25/2017 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 REP 11/25/2017 42.25.1707 DETERMINATION OF CONTRACT SALE PRICE 11/25/2017 42.25.1708 IMPUTED VALUATION 11/25/2017 42.25.1709 RIGHT TO REVIEW RECORDS 11/25/2017 Subchapter 18 Oil and Gas 42.25.1801 DEFINITIONS 1/16/2021 42.25.1802 DECLARATORY RULING PROCEDURE 10/27/2000 42.25.1803 TREATMENT OF NONWORKING INTERESTS (ROYALTIES) 5/26/2000 42.25.1804 HORIZONTALLY COMPLETED OR RECOMPLETED WELLS 5/26/2000 42.25.1805 QUALIFICATION OF NEW OR EXPANDED RECOVERY PROJECTS 7/19/1996 42.25.1806 ALLOCATION OF INCREMENTAL PRODUCTION 5/26/2000 42.25.1807 AVERAGE DAILY WELL PRODUCTION CALCULATION 12/9/2005 42.25.1808 DUALLY QUALIFIED STRIPPER WELLS AND ENHANCED RECOVERY PROJECTS 12/9/2005 42.25.1809 TAX RATES 6/23/2018 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 2/1/2013 42.25.1814 INCENTIVE PERIOD 5/26/2000 42.25.1815 DISTRIBUTION BY POPULATION 12/9/2005 42.25.1816 DETERMINING QUALIFYING PRODUCTION 10/29/2010 42.25.1817 GROSS VALUE OF NATURAL GAS 10/29/2010 42.25.1818 DELIVERY PRICE ADJUSTMENT (DPA) COSTS 10/29/2010 42.25.1819 POLICY ON DELIVERY PRICE ADJUSTMENTS 10/29/2010 42.25.1820 NECESSITY OF PROOF 10/29/2010