Subchapter 42.22.12 - Net Proceeds Tax on Oil and Gas Production

Rule 42.22.1201 - DEFINITIONS
Rule 42.22.1202 - NET PROCEEDS TAX RETURN
Rule 42.22.1203 - PROCEDURE UPON DISSOLUTION
Rule 42.22.1204 - VALUATION
Rule 42.22.1205 - NATURAL GAS EXEMPT FROM SEVERANCE TAX
Rule 42.22.1206 - NATURAL GAS EXEMPT FROM ONE-HALF THE NET PRO- CEEDS TAX
Rule 42.22.1207 - STATUTE OF LIMITATIONS
Rule 42.22.1208 - WINDFALL PROFIT TAX
Rule 42.22.1209 and 42.22.1210 - Reserved
Rule 42.22.1211 - TREATMENT OF ROYALTIES
Rule 42.22.1212 - EXPENSES RELATED TO MACHINERY
Rule 42.22.1213 - LABOR COSTS
Rule 42.22.1214 - COSTS OF IMPROVEMENTS, REPAIRS, AND BETTERMENTS
Rule 42.22.1215 - DEDUCTIONS FOR DRILLING COSTS AND CAPITAL EXPENDITURES
Rule 42.22.1216 - TREATMENT OF DEPLETION
Rule 42.22.1217 - ADMINISTRATIVE AND OTHER OPERATIONAL COSTS