FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 23, 2013 No. 213-FZ

About modification of Chapters 25 and 26 of part two of the Tax Code of the Russian Federation and article 3.1 of the Law of the Russian Federation "About customs tariff"

Accepted by the State Duma on July 5, 2013

Approved by the Federation Council on July 10, 2013

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3429; 2002, No. 1, Art. 4; No. 22, Art. 2026; 2003, No. 23, Art. 2174; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517; 2005, No. 24, Art. 2312; No. 30, Art. 3118; 2006, No. 31, Art. 3436, 3450; No. 52, Art. 5498; 2007, No. 1, Art. 31; No. 46, Art. 5557; No. 49, Art. 6045; 2008, No. 30, Art. 3614; No. 48, Art. 5519; 2009, No. 30, Art. 3739; 2010, No. 31, Art. 4198; No. 48, Art. 6248; 2011, No. 1, Art. 37; No. 23, Art. 3265; No. 30, Art. 4575, 4596, 4606; No. 49, Art. 7016; 2012, No. 49, Art. 6749; No. 53, Art. 7603) following changes:

1) in Article 261:

a) the paragraph one of Item 1 to add with words ", work on kickoff of side trunks of operational wells";

b) third Item 2 to state the paragraph in the following edition:

"the expenses provided by the paragraph third Item 1 of this Article and also expenses on work on kickoff of side trunks of operational wells are included in the expenses regularly within 12 months;";

Paragraph one of Item 3 of Article 325 to state 2) in the following edition:

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