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Business Taxes Law Guide—Revision 2024
Oil Spill Response, Prevention, and Administration Fees Annotations
Directional Drilling
An oil production facility is located on or near a beach and is 700 to 800 feet from the ocean. The oil wells are drilled 8,000 to 10,000 feet straight down and then angle out towards the marine waters to between 12,000 to 14,000 feet below the ocean floor. Since the oil production facility is not located in marine waters, the facility is not required to register or pay the fee. 4/16/98. (M99–1).