Chapter 39A - Energy Minerals Severance Tax
- Section 10-39A-1 - Severance tax imposed on energy minerals--Rate.
- Section 10-39A-1.1 - Definition of terms.
- Section 10-39A-2 - Taxable value based on sale price or market value--Governmental royalty interestsdeducted.
- Section 10-39A-2.1 - Posted field price as taxable value.
- Section 10-39A-2.2 - Uranium ore taxed on triuranium octa-oxide content.
- Section 10-39A-3 - Collection and administration according to mineral severance tax procedures.
- Section 10-39A-3.1 - Point of imposition of severance tax.
- Section 10-39A-4 - Operator to be designated to file returns and pay tax--Tax withheld from owner--Designated operator.
- Section 10-39A-5 - Quarterly filing of reports and remission of tax due--Forms--Violation asmisdemeanor.
- Section 10-39A-6 - Superseded.
- Section 10-39A-7 - Severance tax in lieu of taxes other than sales, use, and property taxes.
- Section 10-39A-8 - Division of tax proceeds between county and state.
- Sections 10-39A-8.1, 10-39A-8.2 - Repealed
- Section 10-39A-9 - Vouchers and warrants for payments to counties.
- Section 10-39A-10 - County trust and agency account--Purposes for which proceeds used by counties.
- Section 10-39A-11 - Prepayment of county share of tax.
- Section 10-39A-12 - Prepayment to be voluntary--Compulsion as malfeasance.
- Section 10-39A-13 - Prepayment limited to county portion of tax.
- Section 10-39A-14 - Computation of tax due--Credit for tax prepaid.
- Section 10-39A-15 - Superseded.
- Section 10-39A-16 - Action by secretary for collection of delinquent taxes--Exemption from execution.
- Section 10-39A-17 - Lien of tax--Filing and recording--Indexing.
- Section 10-39A-18 - Inspection of books and records--Authority of secretary--Violation as misdemeanor.
- Section 10-39A-19 - Inspection of books and records--Authority of county commissioner--Violation asmisdemeanor.
- Section 10-39A-20 - False statement under oath as perjury.