Article 7 - OIL AND GAS SEVERANCE TAX
- Section 57-701 - Terms, defined
- Section 57-702 - Tax; levy; persons liable; due and payable; lien
- Section 57-703 - Tax; levy on resources severed; rate
- Section 57-704 - Taxes; payment; time; statement; filing; form; contents
- Section 57-705 - Tax; remittance; Severance Tax Fund; Severance Tax Administration Fund; created; use
- Section 57-706 - Tax; security; notice; use
- Section 57-707 - Reports; payment of tax
- Section 57-708 - Tax; deductions permitted
- Section 57-709 - Tax; delinquent; action
- Section 57-710 - Tax; when delinquent; interest; penalty
- Section 57-711 - [Repealed]
- Section 57-712 - Tax Commissioner; supervise tax collections
- Section 57-713 - [Repealed]
- Section 57-714 - Tax; delinquent; restrain severing resource; Attorney General; county attorney
- Section 57-715 - [Repealed]
- Section 57-716 - Producer; file certificate; contents
- Section 57-717 - Severance tax collection; Tax Commissioner; powers and duties; penalty
- Section 57-718 - Tax Commissioner; enforcement; powers and duties; records; requirements
- Section 57-719 - Violations; penalties