Article 29 - Severance Tax
- Section 39-29-101 - Legislative declaration
- Section 39-29-102 - Definitions
- Section 39-29-103 - Tax on severance of metallic minerals
- Section 39-29-104 - Tax on severance of molybdenum ore
- Section 39-29-105 - Tax on severance of oil and gas
- Section 39-29-106 - Tax on the severance of coal
- Section 39-29-107 - Tax on severance of oil shale - repeal
- Section 39-29-107.5 - [Repealed]
- Section 39-29-107.8 - Refunds
- Section 39-29-108 - [Repealed Effective 7/1/2025] Allocation of severance tax revenues - definitions - repeal
- Section 39-29-108.5 - [Repealed]
- Section 39-29-109 - [Repealed Effective 9/1/2025] Severance tax trust fund - created - administration - distribution of money - legislative declaration - repeal
- Section 39-29-109.3 - [Repealed Effective 7/1/2026] Severance tax operational fund - core reserve - grant program reserve - definitions - repeal
- Section 39-29-109.5 - [Repealed]
- Section 39-29-110 - [Repealed Effective 7/1/2025] Local government severance tax fund - creation - administration - definitions - repeal
- Section 39-29-111 - Withholding of income from oil and gas interest - definition
- Section 39-29-112 - [Repealed Effective 7/1/2026] Procedures and reports - definitions - repeal
- Section 39-29-113 - Exemption prohibited - when
- Section 39-29-114 - Component members of a controlled group treated as one taxpayer
- Section 39-29-115 - Penalties and interest
- Section 39-29-116 - Uranium mill tailings remedial action program fund - creation - oversight committee - repeal