Chapter 6 - AD VALOREM AND SEVERANCE TAXES ON MINERAL PRODUCTION

Section 6-1 - Authority
Section 6-2 - Purpose of Rules
Section 6-3 - Administrative Functions
Section 6-4 - Definitions-General
Section 6-4a - Definitions - Solid Minerals
Section 6-4b - Definitions - Oil and Gas
Section 6-4c - Definitions - Bentonite. (In addition to the definitions in Section 4a. the definitions in this section are specific to bentonite.)
Section 6-5 - Persons Bearing the Incidence of the Tax
Section 6-6 - Persons Responsible for Remittance of Tax; Take in Kind Election Term, Termination and Exchange of Information
Section 6-7 - Reporting and Payment Requirements
Section 6-8 - Determination of the Gross Product
Section 6-9 - Determination of the Value of the Gross Product - In General
Section 6-10 - Recognized Appraisal Techniques Applicable to Miscellaneous Minerals
Section 6-11 - Taxable Value of Mineral Production
Section 6-12 - Audit Rights and Responsibilities