### Question
How does NORMAL TAXES AND SURTAXES define geological gas facility?


### Answer
Under *26 U.S.C. § 142*, **geological gas facility** is defined as:

> a facility that—


(aa) produces a raw product consisting of gas or mixed gas and liquid from a geological formation,


(bb) transports or removes impurities from such product, or


(cc) separates such product into its constituent parts

#### Citation:
  - *26 U.S.C. § 142*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

