79-4216 - Mineral severance tax; definitions. |
79-4217 - Mineral severance tax; imposition of tax; rate; measurement of production; exemptions. |
79-4218 - Mineral severance tax; tax in addition to property tax. |
79-4219 - Mineral severance tax; credit against tax. |
79-4220 - Mineral severance tax; tax due and payable, when; persons liable for payment and collection; withholding by first purchaser; state lien on production, when. |
79-4221 - Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest. |
79-4222 - Mineral severance tax; tax withholding and remittance when title to minerals disputed. |
79-4223 - Mineral severance tax; records required of mineral transporters. |
79-4224 - Mineral severance tax; inspection of records by director, when; subpoena power, contempt. |
79-4225 - Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns. |
79-4226 - Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations. |
79-4227 - Mineral severance tax; disposition of revenue; mineral production tax refund fund; special county mineral production tax fund; mineral production education fund; distribution of revenue to counties and school districts, procedure. |
79-4228 - Same; rules and regulations. |
79-4229 - Same; severability clause. |
79-4230 - Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment. |
79-4231 - Oil and gas valuation depletion trust fund; distribution of moneys to counties. [See Revisor's Note] |
79-4232 - Same; abolish fund on July 1, 2016. |