Part 1 - GENERAL PROVISIONS
- Section 15-35-101 - Legislative findings and declarations of purpose
- Section 15-35-102 - [Effective Until 7/2/2025] Definitions
- Section 15-35-102 - [Effective 7/2/2025] Definitions
- Section 15-35-103 - Severance tax - rates imposed
- Section 15-35-104 - Quarterly statement and payment of tax
- Section 15-35-105 - Penalty and interest for delinquent tax - waiver
- Section 15-35-106 - Annual testing of samples
- Section 15-35-107 - When value of coal may be imputed - procedure
- Section 15-35-108 - [Effective Until 7/1/2027] Disposal of severance taxes
- Section 15-35-108 - [Effective 7/1/2027] Disposal of severance taxes
- Section 15-35-109 - Repealed
- Section 15-35-110 - Renumbered 15-35-121
- Section 15-35-111 - Renumbered 15-35-122
- Section 15-35-112 - Deficiency assessment - review - penalty and interest
- Section 15-35-113 - Credit for overpayment - interest on overpayment
- Section 15-35-114 - Statute of limitations
- Section 15-35-115 through 15-35-120 - Reserved
- Section 15-35-121 - Penalties for neglect or false statement
- Section 15-35-122 - Rulemaking authority