ARM 36.22.1701. CERTIFICATION OF HORIZONTAL WELLS

(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.