(1) Cost of transporting crude ore or deposit to mills or reduction works may be deducted in computing net proceeds as provided under ARM 42.25.1102 and 42.25.1103.   Included in these amounts shall be costs actually expended for hauling, freight charges, and other expenses related directly to transporting the ore or deposit from the mine to the mill or reduction works.   Transportation expenses incurred beyond the point of mineral valuation for net proceeds purposes are not deductible.