(1) Upon request by the operator, the board's staff will certify to the department of revenue the completion of a horizontal well. Such well must be drilled and completed in conformance with the board's rules and any required reports, including the directional survey required under ARM 36.22.703(5) , must be on file with the board before the certification is made. A well that has not produced for 5 or more years prior to its completion as a horizontal well, or a well which was permanently plugged for abandonment prior to its re-entry and completion as a horizontal well, will be considered a new horizontal well for the purpose of certification.

History: 7-7-2101 and 82-11-111, MCA; IMP, 15-23-601 and 15-36-101, MCA; NEW, 1994 MAR p. 1875, Eff. 7/8/94.