To the extent used for purposes of exemption under this section, a possessory interest used to operate a utility service line, utility delivery facility or utility distribution facility shall be exempt from this tax. A possessory interest used to operate utility transmission lines shall be subject to this tax. The Tax Commission is authorized to establish regulations defining service, delivery, distribution and transmission lines and facilities, subject to approval by the Osage Nation Congress. ONCA 06-10, eff. Sept. 29, 2006.