Rule 214. 2008–4:  Natural Gas Severance Tax Rules

• 006.05.214. Introduction
• 006.05.214–NG–1. Effective Date:
• 006.05.214–NG–2. Purpose of Rules:
• 006.05.214–NG–3. Definitions:
• 006.05.214–NG–4. Determination of Market Value and Marketing Costs:
• 006.05.214–NG–5. Categories of Natural Gas and Classification of Natural Gas Wells:
• 006.05.214–NG–6. Amount and Nature of Tax:
• 006.05.214–NG–7. Cost Recovery Periods:
• 006.05.214–NG–8. Determination of New Discovery Gas, High-Cost Gas or Marginal Gas:
• 006.05.214–NG–9. Apportionment of Severance Tax Between Royalty Owner and Producer:
• 006.05.214–NG–10. Monthly Reports and Payment of Tax:
• 006.05.214–NG–11. Monthly Reports and Payment of Tax by First Purchasers.