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Administrative Rules

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Status
Tax Type
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1102 Total Administrative Rules

Access Administrative Rules for each tax division below. The list is currently sorted by division. You may search for a specific rule by typing in the search bar, You may filter by division, tax type, and status using the dropdown menus to the left of the table.

View the list of proposed rule changes, including the date, time and location of the Public Hearing, and rules pending final adoption here.

Number
Title
Division
Tax Type
Status
Date
Financial Institution Excise Tax Returns
Income Tax
Financial Institution Excise Tax
Adopted
02/13/2022
Extension of Time for Filing a Financial Institution Excise Tax Return
Income Tax
Financial Institution Excise Tax
Adopted
11/14/2021
Financial Institutions Federal Income Tax (FIT) Deduction
Income Tax
Financial Institution Excise Tax
Adopted
04/14/2022
Apportionment and Allocation of Net Income of Financial Institutions (For Tax Years Prior to 01/01/2017)
Income Tax
Financial Institution Excise Tax
Amended
03/27/2001
Apportionment and Allocation of Net Income of Financial Institutions (For Tax Years 01/01/2017 and Forward)
Income Tax
Financial Institution Excise Tax
Amended
01/20/18
Credits Against the Tax
Income Tax
Financial Institution Excise Tax
Adopted
10/01/1982
Refund Claims (REPEAL)
Repealed
10/15/2021
Returns
Income Tax
Financial Institution Excise Tax
Amended
12/4/17
Definitions (REPEAL)
Repealed
10/15/2021
Conversion of Cubic Yards to Tons
Business and License
Severance Tax Natural Minerals
Adopted
01/11/2013
Application of the Tax
Business and License
Severance Tax Natural Minerals
Adopted
01/11/2013
Purchaser's Responsibility to Remit the Tax
Business and License
Severance Tax Natural Minerals
Adopted
01/11/2013
Producer's Responsibility to Collect and Remit the Tax
Business and License
Severance Tax Natural Minerals
Adopted
01/11/2013
Sales Subject to the Tax
Business and License
Severance Tax Natural Minerals
Adopted
01/11/2013
Exemptions
Business and License
Severance Tax Natural Minerals
Adopted
01/11/2013
Definitions
Business and License
Severance Tax Natural Minerals
Amended
06/11/2018
Scope of the Rules
Business and License
Severance Tax Natural Minerals
Adopted
01/11/2013
Electronic Filing and Payment of Oil and Gas Production and Privilege Taxes
Business and License
Severance Tax Oil & Gas
Repealed
2/14/2020
Procedures for Reporting and Remitting Oil & Gas Privilege Taxes for Wells Located within the Corporate Limits or Police Jurisdiction of a Municipality
Business and License
Severance Tax Oil & Gas
Adopted
03/04/2010
Procedures for Reporting and Remitting Oil & Gas Production and Privilege Taxes for Offshore Production
Business and License
Severance Tax Oil & Gas
Adopted
03/04/2010
Determining Gross Value or Market Price of Oil or Gas at the Point of Production
Business and License
Severance Tax Oil & Gas
Amended
01/14/2022
Bond Claims for Automotive Dismantlers and Parts Recyclers
Business and License
Vehicles (Property Tax)
Repealed
12/4/17
Surety Bonds for Automotive Dismantlers and Parts Recyclers
Business and License
Vehicles (Property Tax)
Repealed
12/4/17
Electronic Filing of Severance Tax Returns and Supporting Supplemental Forms
Business and License
Severance Tax General
Repealed
01/13/2020
Five Year Business License Adjustment
Business and License
Business & License Tax
Adopted
09/26/2012