Article 1 - PRIVILEGE TAX ON PRODUCTION
- Section 40-20-1 - Definitions
- Section 40-20-2 - Levy and amount of tax upon business of producing or severing oil or gas from soil, etc., generally
- Section 40-20-3 - Tax levied upon producers in proportion to ownership at time of severance; by whom tax paid; lien
- Section 40-20-4 - Enforcement of article; collection of taxes; statements to be filed and records kept; inspection of records; hearings and compelling attendance of witnesses; rules and regulations
- Section 40-20-5 - When reports to be filed; payments to accompany reports
- Section 40-20-7 - Deduction of appropriation for expenses of department
- Section 40-20-8 - Allocation and distribution of net taxes collected; property which consists of submerged lands and onshore lands; onshore lands defined; applicability of section; final determination establishing allocation base
- Section 40-20-9 - Reports to be made on blanks furnished by department; certificate and verification required
- Section 40-20-11 - Enjoining violation of article
- Section 40-20-12 - Exemption from ad valorem taxes
- Section 40-20-13 - Collection and disbursement of additional taxes
- Section 40-20-14 - [Repealed]