Subchapter 21 - Applications for Tax Exemptions
- Part 1 - TERTIARY RECOVERY PROJECT [Revoked] (§ 165:10-21-1)
- Part 2 - ENHANCED RECOVERY PROJECT [Revoked] (§ 165:10-21-2)
- Part 3 - HORIZONTALLY DRILLED PRODUCTION WELLS [Revoked] (§ 165:10-21-3)
- Part 4 - DELETERIOUS SUBSTANCES [Revoked] (§ 165:10-21-4)
- Part 6 - PRODUCTION ENHANCEMENT PROJECTS (§§ 165:10-21-21 — 165:10-21-24)
- Part 7 - RE-ESTABLISHMENT OF PRODUCTION FROM AN INACTIVE WELL (§§ 165:10-21-35 — 165:10-21-38)
- Part 8 - DEEP WELLS (§§ 165:10-21-45 — 165:10-21-49)
- Part 9 - NEW DISCOVERY WELLS (§§ 165:10-21-55 — 165:10-21-59)
- Part 11 - HORIZONTALLY DRILLED PRODUCING WELLS (§§ 165:10-21-65 — 165:10-21-69)
- Part 13 - INCREMENTAL PRODUCTION FROM ENHANCED RECOVERY PROJECTS (§§ 165:10-21-75 — 165:10-21-80)
- Part 14 - PRODUCTION OF OIL, GAS OR OIL AND GAS FROM ANY WELL LOCATED WITHIN BOUNDARIES OF A THREE-DIMENSIONAL SEISMIC SHOOT (§§ 165:10-21-82 — 165:10-21-82.4)
- Part 15 - GENERAL PROVISIONS (§ 165:10-21-85)
- Part 17 - SALES TAX EXEMPTION FOR ELECTRICITY AND ASSOCIATED DELIVERY AND TRANSMISSION SERVICES SOLD FOR OPERATION OF RESERVOIR DEWATERING PROJECT AND/OR UNIT (§§ 165:10-21-90 — 165:10-21-92)
- Part 19 - STATE SALES TAX EXEMPTION FOR ELECTRICITY SOLD FOR OPERATION OF ENHANCED RECOVERY METHODS ON A SPACING UNIT OR LEASE (§§ 165:10-21-95 — 165:10-21-97)
- Part 21 - [Effective 10/1/2023] PRODUCTION FROM SECONDARY AND TERTIARY RECOVERY PROJECTS (§§ 165:10-21-101 — 165:10-21-103)
- Part 23 - [Effective 10/1/2023] PRODUCTION FROM WELLS COMPLETED WITH RECYCLED WATER (§§ 165:10-21-107 — 165:10-21-109)