Encyclopedia
Hydrocarbon deposit
Hydrocarbon deposit - an object of reserves accounting for one of the types of minerals listed in item 3 of paragraph 2 of article 337 of this Code (excluding associated gas), in the state balance of mineral reserves on a specific subsurface area, where other reserve accounting objects are not separated1.
Tax Code of the Russian Federation, as amended on 2020-05-21, article 336, subpara. 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩