A. The division shall immediately notify the secretary of taxation and revenue upon:
(1) certifying that a positive production response has occurred for an enhanced oil recovery project, in which case the notice shall contain the date certification was made and the date positive production response occurred;
(2) receiving notification of termination of an enhanced recovery project, in which case the notice shall contain the date of termination; and
(3) adopting and promulgating rules and regulations pursuant to the provisions of the Enhanced Oil Recovery Act.
B. The secretary of taxation and revenue shall adopt and promulgate rules and regulations to enforce the provisions of the Enhanced Oil Recovery Act.
History: Laws 1992, ch. 38, § 4.
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