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us-co/statute/39/39-29-107 — Tax on severance of oil shale - repeal · Axiom

Tax on severance of oil shale - repeal

10 rules

(1) (a) (I) Prior to January 1, 2024, in addition to any other tax, there shall be levied, collected, and paid for each taxable year a tax upon the severance of oil shale as to all such severance occurring on and after January 1, 1978. Such tax shall be levied against every person engaged in the severance of oil shale. Subject to the provisions of subsections (2) and (3) of this section, such tax shall be levied on the gross proceeds from each commercial oil shale facility at a rate of four percent of such gross proceeds.

(II) This subsection (1)(a) is repealed, effective December 31, 2027.

(b) On and after January 1, 2024, in addition to any other tax, there shall be levied, collected, and paid for each taxable year a tax upon the severance of oil shale. Such tax shall be levied against every person engaged in the severance of oil shale. Such tax shall be levied on the gross proceeds from each commercial oil shale facility at a rate of four percent of such gross proceeds.

(2) (a) Prior to January 1, 2024, the tax shall only have application to a commercial oil shale facility one hundred eighty days after the facility commences commercial production, as follows: Year Fraction of tax imposed by subsection (1) First year 1/4 Second year 1/2 Third year 3/4 Fourth and each succeeding year Entire rate imposed by subsection (1).

(b) This subsection (2) is repealed, effective December 31, 2027.

(3) (a) Prior to January 1, 2024, the production of the first fifteen thousand tons per day of oil shale or ten thousand barrels per day of shale oil, whichever is greater, shall be exempt from the tax.

(b) This subsection (3) is repealed, effective December 31, 2027.

(3.1) (a) Prior to January 1, 2024, the calculation of the daily production subject to the tax and to the exemption in subsection (3) of this section shall be determined by dividing the total production of a calendar month by the total number of days in such month.

(b) This subsection (3.1) is repealed, effective December 31, 2027.

(4) Repealed.

in view

Whole section

Encodings · 10

oil_shale_severance_tax_rateCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(1)(a)(I), (1)(b)

name: oil_shale_severance_tax_rate
kind: parameter
dtype: Rate
source: C.R.S. 39-29-107(1)(a)(I), (1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: at a rate of four percent of such gross proceeds
versions:
  - effective_from: '1978-01-01'
    formula: '0.04'

commercial_production_waiting_period_daysCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(2)(a)

name: commercial_production_waiting_period_days
kind: parameter
dtype: Count
source: C.R.S. 39-29-107(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: >-
            one hundred eighty days after the facility commences commercial
            production
versions:
  - effective_from: '1978-01-01'
    formula: '180'

production_phase_in_full_rate_yearCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(2)(a)

name: production_phase_in_full_rate_year
kind: parameter
dtype: Count
source: C.R.S. 39-29-107(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: Fourth and each succeeding year
versions:
  - effective_from: '1978-01-01'
    formula: '4'

first_year_tax_fractionCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(2)(a)

name: first_year_tax_fraction
kind: parameter
dtype: Rate
source: C.R.S. 39-29-107(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: First year 1/4
versions:
  - effective_from: '1978-01-01'
    formula: 1 / production_phase_in_full_rate_year

second_year_tax_fractionCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(2)(a)

name: second_year_tax_fraction
kind: parameter
dtype: Rate
source: C.R.S. 39-29-107(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: Second year 1/2
versions:
  - effective_from: '1978-01-01'
    formula: 2 / production_phase_in_full_rate_year

third_year_tax_fractionCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(2)(a)

name: third_year_tax_fraction
kind: parameter
dtype: Rate
source: C.R.S. 39-29-107(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: Third year 3/4
versions:
  - effective_from: '1978-01-01'
    formula: 3 / production_phase_in_full_rate_year

fourth_and_succeeding_year_tax_fractionCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(2)(a)

name: fourth_and_succeeding_year_tax_fraction
kind: parameter
dtype: Rate
source: C.R.S. 39-29-107(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: >-
            Fourth and each succeeding year Entire rate imposed by subsection
            (1).
versions:
  - effective_from: '1978-01-01'
    formula: '1'

daily_oil_shale_exemption_tonsCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(3)(a)

name: daily_oil_shale_exemption_tons
kind: parameter
dtype: Decimal
source: C.R.S. 39-29-107(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: first fifteen thousand tons per day of oil shale
versions:
  - effective_from: '1978-01-01'
    formula: '15000'

daily_shale_oil_exemption_barrelsCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(3)(a)

name: daily_shale_oil_exemption_barrels
kind: parameter
dtype: Decimal
source: C.R.S. 39-29-107(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: ten thousand barrels per day of shale oil
versions:
  - effective_from: '1978-01-01'
    formula: '10000'

oil_shale_severance_tax_dueCO 39 § 39-29-107 · derived

C.R.S. 39-29-107(1)(b)

name: oil_shale_severance_tax_due
kind: derived
entity: CommercialOilShaleFacility
dtype: Money
period: Year
unit: USD
source: C.R.S. 39-29-107(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: >-
            On and after January 1, 2024 ... tax shall be levied on the gross
            proceeds from each commercial oil shale facility at a rate of four
            percent
versions:
  - effective_from: '2024-01-01'
    formula: >-
      commercial_oil_shale_facility_gross_proceeds *
      oil_shale_severance_tax_rate

▸rulespec code

Shown source

statutes/39/39-29-107.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

oil_shale_severance_tax_rate

Parameter

source: C.R.S. 39-29-107(1)(a)(I), (1)(b)

- name: oil_shale_severance_tax_rate
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-29-107(1)(a)(I), (1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: at a rate of four percent of such gross proceeds
  versions:
    - effective_from: '1978-01-01'
      formula: '0.04'

commercial_production_waiting_period_days

Parameter

source: C.R.S. 39-29-107(2)(a)

- name: commercial_production_waiting_period_days
  kind: parameter
  dtype: Count
  source: C.R.S. 39-29-107(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: one hundred eighty days after the facility commences commercial production
  versions:
    - effective_from: '1978-01-01'
      formula: '180'

production_phase_in_full_rate_year

Parameter

source: C.R.S. 39-29-107(2)(a)

- name: production_phase_in_full_rate_year
  kind: parameter
  dtype: Count
  source: C.R.S. 39-29-107(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: Fourth and each succeeding year
  versions:
    - effective_from: '1978-01-01'
      formula: '4'

first_year_tax_fraction

Parameter

source: C.R.S. 39-29-107(2)(a)

- name: first_year_tax_fraction
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-29-107(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: First year 1/4
  versions:
    - effective_from: '1978-01-01'
      formula: 1 / production_phase_in_full_rate_year

second_year_tax_fraction

Parameter

source: C.R.S. 39-29-107(2)(a)

- name: second_year_tax_fraction
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-29-107(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: Second year 1/2
  versions:
    - effective_from: '1978-01-01'
      formula: 2 / production_phase_in_full_rate_year

third_year_tax_fraction

Parameter

source: C.R.S. 39-29-107(2)(a)

- name: third_year_tax_fraction
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-29-107(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: Third year 3/4
  versions:
    - effective_from: '1978-01-01'
      formula: 3 / production_phase_in_full_rate_year

fourth_and_succeeding_year_tax_fraction

Parameter

source: C.R.S. 39-29-107(2)(a)

- name: fourth_and_succeeding_year_tax_fraction
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-29-107(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: Fourth and each succeeding year Entire rate imposed by subsection (1).
  versions:
    - effective_from: '1978-01-01'
      formula: '1'

daily_oil_shale_exemption_tons

Parameter

source: C.R.S. 39-29-107(3)(a)

- name: daily_oil_shale_exemption_tons
  kind: parameter
  dtype: Decimal
  source: C.R.S. 39-29-107(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: first fifteen thousand tons per day of oil shale
  versions:
    - effective_from: '1978-01-01'
      formula: '15000'

daily_shale_oil_exemption_barrels

Parameter

source: C.R.S. 39-29-107(3)(a)

- name: daily_shale_oil_exemption_barrels
  kind: parameter
  dtype: Decimal
  source: C.R.S. 39-29-107(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: ten thousand barrels per day of shale oil
  versions:
    - effective_from: '1978-01-01'
      formula: '10000'

oil_shale_severance_tax_due

Derived

source: C.R.S. 39-29-107(1)(b)

- name: oil_shale_severance_tax_due
  kind: derived
  entity: CommercialOilShaleFacility
  dtype: Money
  period: Year
  unit: USD
  source: C.R.S. 39-29-107(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: >-
              On and after January 1, 2024 ... tax shall be levied on the gross proceeds from each
              commercial oil shale facility at a rate of four percent
  versions:
    - effective_from: '2024-01-01'
      formula: commercial_oil_shale_facility_gross_proceeds * oil_shale_severance_tax_rate

loading…

Tax on severance of oil shale - repeal

10 rules

Official source

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(II) This subsection (1)(a) is repealed, effective December 31, 2027.

(b) This subsection (2) is repealed, effective December 31, 2027.

(b) This subsection (3) is repealed, effective December 31, 2027.

(b) This subsection (3.1) is repealed, effective December 31, 2027.

(4) Repealed.

in view

Whole section

Encodings · 10

oil_shale_severance_tax_rateCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(1)(a)(I), (1)(b)

name: oil_shale_severance_tax_rate
kind: parameter
dtype: Rate
source: C.R.S. 39-29-107(1)(a)(I), (1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: at a rate of four percent of such gross proceeds
versions:
  - effective_from: '1978-01-01'
    formula: '0.04'

commercial_production_waiting_period_daysCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(2)(a)

name: commercial_production_waiting_period_days
kind: parameter
dtype: Count
source: C.R.S. 39-29-107(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: >-
            one hundred eighty days after the facility commences commercial
            production
versions:
  - effective_from: '1978-01-01'
    formula: '180'

production_phase_in_full_rate_yearCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(2)(a)

name: production_phase_in_full_rate_year
kind: parameter
dtype: Count
source: C.R.S. 39-29-107(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: Fourth and each succeeding year
versions:
  - effective_from: '1978-01-01'
    formula: '4'

first_year_tax_fractionCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(2)(a)

name: first_year_tax_fraction
kind: parameter
dtype: Rate
source: C.R.S. 39-29-107(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: First year 1/4
versions:
  - effective_from: '1978-01-01'
    formula: 1 / production_phase_in_full_rate_year

second_year_tax_fractionCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(2)(a)

name: second_year_tax_fraction
kind: parameter
dtype: Rate
source: C.R.S. 39-29-107(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: Second year 1/2
versions:
  - effective_from: '1978-01-01'
    formula: 2 / production_phase_in_full_rate_year

third_year_tax_fractionCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(2)(a)

name: third_year_tax_fraction
kind: parameter
dtype: Rate
source: C.R.S. 39-29-107(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: Third year 3/4
versions:
  - effective_from: '1978-01-01'
    formula: 3 / production_phase_in_full_rate_year

fourth_and_succeeding_year_tax_fractionCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(2)(a)

name: fourth_and_succeeding_year_tax_fraction
kind: parameter
dtype: Rate
source: C.R.S. 39-29-107(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: >-
            Fourth and each succeeding year Entire rate imposed by subsection
            (1).
versions:
  - effective_from: '1978-01-01'
    formula: '1'

daily_oil_shale_exemption_tonsCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(3)(a)

name: daily_oil_shale_exemption_tons
kind: parameter
dtype: Decimal
source: C.R.S. 39-29-107(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: first fifteen thousand tons per day of oil shale
versions:
  - effective_from: '1978-01-01'
    formula: '15000'

daily_shale_oil_exemption_barrelsCO 39 § 39-29-107 · parameter

C.R.S. 39-29-107(3)(a)

name: daily_shale_oil_exemption_barrels
kind: parameter
dtype: Decimal
source: C.R.S. 39-29-107(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: ten thousand barrels per day of shale oil
versions:
  - effective_from: '1978-01-01'
    formula: '10000'

oil_shale_severance_tax_dueCO 39 § 39-29-107 · derived

C.R.S. 39-29-107(1)(b)

name: oil_shale_severance_tax_due
kind: derived
entity: CommercialOilShaleFacility
dtype: Money
period: Year
unit: USD
source: C.R.S. 39-29-107(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-29-107
          excerpt: >-
            On and after January 1, 2024 ... tax shall be levied on the gross
            proceeds from each commercial oil shale facility at a rate of four
            percent
versions:
  - effective_from: '2024-01-01'
    formula: >-
      commercial_oil_shale_facility_gross_proceeds *
      oil_shale_severance_tax_rate

▸rulespec code

Shown source

statutes/39/39-29-107.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

oil_shale_severance_tax_rate

Parameter

source: C.R.S. 39-29-107(1)(a)(I), (1)(b)

- name: oil_shale_severance_tax_rate
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-29-107(1)(a)(I), (1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: at a rate of four percent of such gross proceeds
  versions:
    - effective_from: '1978-01-01'
      formula: '0.04'

commercial_production_waiting_period_days

Parameter

source: C.R.S. 39-29-107(2)(a)

- name: commercial_production_waiting_period_days
  kind: parameter
  dtype: Count
  source: C.R.S. 39-29-107(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: one hundred eighty days after the facility commences commercial production
  versions:
    - effective_from: '1978-01-01'
      formula: '180'

production_phase_in_full_rate_year

Parameter

source: C.R.S. 39-29-107(2)(a)

- name: production_phase_in_full_rate_year
  kind: parameter
  dtype: Count
  source: C.R.S. 39-29-107(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: Fourth and each succeeding year
  versions:
    - effective_from: '1978-01-01'
      formula: '4'

first_year_tax_fraction

Parameter

source: C.R.S. 39-29-107(2)(a)

- name: first_year_tax_fraction
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-29-107(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: First year 1/4
  versions:
    - effective_from: '1978-01-01'
      formula: 1 / production_phase_in_full_rate_year

second_year_tax_fraction

Parameter

source: C.R.S. 39-29-107(2)(a)

- name: second_year_tax_fraction
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-29-107(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: Second year 1/2
  versions:
    - effective_from: '1978-01-01'
      formula: 2 / production_phase_in_full_rate_year

third_year_tax_fraction

Parameter

source: C.R.S. 39-29-107(2)(a)

- name: third_year_tax_fraction
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-29-107(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: Third year 3/4
  versions:
    - effective_from: '1978-01-01'
      formula: 3 / production_phase_in_full_rate_year

fourth_and_succeeding_year_tax_fraction

Parameter

source: C.R.S. 39-29-107(2)(a)

- name: fourth_and_succeeding_year_tax_fraction
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-29-107(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: Fourth and each succeeding year Entire rate imposed by subsection (1).
  versions:
    - effective_from: '1978-01-01'
      formula: '1'

daily_oil_shale_exemption_tons

Parameter

source: C.R.S. 39-29-107(3)(a)

- name: daily_oil_shale_exemption_tons
  kind: parameter
  dtype: Decimal
  source: C.R.S. 39-29-107(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: first fifteen thousand tons per day of oil shale
  versions:
    - effective_from: '1978-01-01'
      formula: '15000'

daily_shale_oil_exemption_barrels

Parameter

source: C.R.S. 39-29-107(3)(a)

- name: daily_shale_oil_exemption_barrels
  kind: parameter
  dtype: Decimal
  source: C.R.S. 39-29-107(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: ten thousand barrels per day of shale oil
  versions:
    - effective_from: '1978-01-01'
      formula: '10000'

oil_shale_severance_tax_due

Derived

source: C.R.S. 39-29-107(1)(b)

- name: oil_shale_severance_tax_due
  kind: derived
  entity: CommercialOilShaleFacility
  dtype: Money
  period: Year
  unit: USD
  source: C.R.S. 39-29-107(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-29-107
            excerpt: >-
              On and after January 1, 2024 ... tax shall be levied on the gross proceeds from each
              commercial oil shale facility at a rate of four percent
  versions:
    - effective_from: '2024-01-01'
      formula: commercial_oil_shale_facility_gross_proceeds * oil_shale_severance_tax_rate