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Administrative Rules

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Tax/Categories
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91 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/Categories
Status
Effective Date
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Repealed
02/14/2020
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Repealed
12/04/2017
Surety Bonds for Automotive Dismantlers and Parts Recyclers
Business and License
Vehicles (Property Tax)
Repealed
12/04/2017
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
Internet-Based Automotive Dismantler and Parts Recycler and BID Card Applications and Fees
Business and License
Vehicles (Property Tax)
Repealed
12/04/2017
Buyers' Identification Cards for Automotive Dismantlers and Parts Recyclers
Business and License
Vehicles (Property Tax)
Repealed
12/04/2017
Mechanism to be Used to Notify Municipalities
Business and License
Business & License Tax
Adopted
11/16/2017
State Boards and Agencies Registration Form
Business and License
Business & License Tax
Adopted
11/16/2017
Clarification of Definitions and Exemptions for Lumber and Timber Dealers
Business and License
Severance Tax Forest Products
Adopted
06/17/1999
Fee for Cost Incurred in Providing Copies of Privilege Records.
Business and License
Business & License Tax
Amended
12/04/2017
Coal Severance Tax - Moisture Content
Business and License
Coal Severance Tax
Adopted
07/13/1979
Inspection Fee Back Up Tax Report
Business and License
Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation)
Adopted
07/30/2016
Electronic Filing of Inspection Fee Returns
Business and License
Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation)
Repealed
11/14/2019