Article 2 - MINERAL DOCUMENTARY TAX
- Section 40-20-30 - Definitions
- Section 40-20-31 - Levied; applicability
- Section 40-20-32 - Tax to be a lien; amount of tax
- Section 40-20-33 - When and by whom tax payable; effect of nonpayment
- Section 40-20-34 - Tax payable to probate judge; entries on instrument and record
- Section 40-20-35 - Tax to be in lieu of ad valorem taxes; exemption of nonproducing leasehold and other interests from ad valorem taxes
- Section 40-20-36 - How exemption obtained upon existing interests
- Section 40-20-37 - Fees of probate judge; disposition of remainder of tax