[Taxable Income is the gross income including all revenues, profits, and gains irrespective of their type and of the form of payment resulting from carrying out the activity, including capital gains and any incidental revenues, after deducting exempt income.

Income from natural gas investment is the sum of gross income derived from the sale, exchange, and conversion of natural gas, its liquids, and gas condensates, including sulfur and other products, as well as any other incidental or non-operational income derived from the taxpayer's primary activity, regardless of its type or source, including income derived from the utilization of excess energy in a facility subject to natural gas investment.]^[14]