دیکشنری تخصصی مهندسی نفت - نسخه آنلاین

n: a federal excise tax on crude oil. It has a different rate for oil in a number of categories, for example, newly discovered oil, stripper oil, and stripper oil produced by independents. The tax rate is determined as a percentage-for instance, at 25%---of the difference between a base price and a market price. There are a variety of exceptions and exemptions;interested parties should query the IRS or a tax accountant.