ARM 42.25.1114. COSTS OF IMPROVEMENTS AND REPAIRS

(1) All monies expended for improvements and repairs necessary in and about the working of the mine shall be allowed as a deduction at the rate of 10% per annum for a period of 10 consecutive years. The period shall begin with the year of expenditure in computing net proceeds as provided under ARM 42.25.1102 and 42.25.1103.