Article 3A - OIL AND GAS PROCEEDS AND PASS-THROUGH ENTITY WITHHOLDING TAX
- Section 7-3A-1 - Short title
- Section 7-3A-2 - Definitions
- Section 7-3A-3 - Withholding from oil and gas proceeds and net income
- Section 7-3A-4 - Deductions considered taxes
- Section 7-3A-5 - Remitters and pass-through entities liable for amounts deducted and withheld; exceptions
- Section 7-3A-6 - Date payment due; form
- Section 7-3A-7 - Statements of withholding
- Section 7-3A-8 - Withheld amounts credited against income tax
- Section 7-3A-9 - Interpretation of act; administration and enforcement of act; report to legislature
- Section 7-3A-10 - Election of entity-level tax; credit