366. For the purposes of this chapter, drilling or exploration expenses include the expenses incurred for drilling or converting a well for the disposal of waste liquids from a petroleum or natural gas well or for injection of water or gas to assist in the recovery of petroleum or natural gas from another well. They also include expenses incurred in drilling for water or gas for injection into a petroleum or natural gas formation.
1972, c. 23, s. 333; 1975, c. 22, s. 72.