Section 45IAC6-1-8. Excluded gas

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Gas is excluded from taxable consideration if it is produced from any well that is used in pumping or treating petroleum products, or when such gas is piped and used by the landowner in his private buildings and for his own private use. (Department of State Revenue; PT II,; filed Jul 18, 1947, 9:30 a.m.: Rules and Regs. 1948, p. 352; filed Nov 25, 2014, 3:44 p.m.: 20141224-IR-045140145FRA)

                    
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