GroundRules
7-9-36: Exemption; gross receipts tax; oil and gas consumed in the pipeline transportation of oil and gas products.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9 Gross Receipts and Compensating Tax
Exempted from the gross receipts tax are receipts from the sale of oil, natural gas, liquid hydrocarbon or any combination thereof consumed as fuel in the pipeline transportation of such products.
Collected 2026-09-03T15:02:19Z. Source file · JSON