Subchapter 21 - Applications for Tax Exemptions

  1. Part 1 - TERTIARY RECOVERY PROJECT [Revoked] (§ 165:10-21-1)
  2. Part 2 - ENHANCED RECOVERY PROJECT [Revoked] (§ 165:10-21-2)
  3. Part 3 - HORIZONTALLY DRILLED PRODUCTION WELLS [Revoked], version 2 (§ 165:10-21-3)
  4. Part 4 - DELETERIOUS SUBSTANCES [Revoked] (§ 165:10-21-4)
  5. Part 6 - PRODUCTION ENHANCEMENT PROJECTS (§ 165:10-21-21 to 165:10-21-24)
  6. Part 7 - RE-ESTABLISHMENT OF PRODUCTION FROM AN INACTIVE WELL (§ 165:10-21-35 to 165:10-21-38)
  7. Part 8 - DEEP WELLS (§ 165:10-21-45 to 165:10-21-49)
  8. Part 9 - NEW DISCOVERY WELLS (§ 165:10-21-55 to 165:10-21-59)
  9. Part 11 - HORIZONTALLY DRILLED PRODUCING WELLS (§ 165:10-21-65 to 165:10-21-69)
  10. Part 13 - INCREMENTAL PRODUCTION FROM ENHANCED RECOVERY PROJECTS (§ 165:10-21-75 to 165:10-21-80)
  11. 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 to 165:10-21-82.4)
  12. Part 15 - GENERAL PROVISIONS (§ 165:10-21-85)
  13. 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 to 165:10-21-92)
  14. 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 to 165:10-21-97)
  15. Part 21 - [Effective 10/1/2023] PRODUCTION FROM SECONDARY AND TERTIARY RECOVERY PROJECTS (§ 165:10-21-101 to 165:10-21-103)
  16. Part 23 - [Effective 10/1/2023] PRODUCTION FROM WELLS COMPLETED WITH RECYCLED WATER (§ 165:10-21-107 to 165:10-21-109)

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