Chapter 1 - PETROLEUM SEVERANCE TAX
- Section 6-8-1-1 - "Person" defined
- Section 6-8-1-2 - "Department" defined
- Section 6-8-1-3 - "Taxpayer" defined
- Section 6-8-1-4 - "Value" defined
- Section 6-8-1-5 - "Petroleum", "natural gas", "oil", and "barrel of oil" defined
- Section 6-8-1-6 - "Producer" defined
- Section 6-8-1-7 - "Owner" defined
- Section 6-8-1-8 - Rate of taxation
- Section 6-8-1-9 - Tax liens
- Section 6-8-1-10 - Liability for tax
- Section 6-8-1-11 - Payment of tax; right of reimbursement
- Section 6-8-1-12 - Duties of department
- Section 6-8-1-13 - [Repealed]
- Section 6-8-1-14 - [Repealed]
- Section 6-8-1-15 - [Repealed]
- Section 6-8-1-16 - [Repealed]
- Section 6-8-1-17 - [Repealed]
- Section 6-8-1-18 - Tax additional to all other taxes
- Section 6-8-1-19 - Amount collected from tax; failure of collecting trustee to pay; offense
- Section 6-8-1-20 - [Repealed]
- Section 6-8-1-21 - [Repealed]
- Section 6-8-1-22 - [Repealed]
- Section 6-8-1-23 - Record keeping violations; offenses
- Section 6-8-1-24 - Evasion of tax; offenses
- Section 6-8-1-25 - [Repealed]
- Section 6-8-1-26 - [Repealed]
- Section 6-8-1-27 - Disposition of revenues
- Section 6-8-1-28 - Reversion of oil and gas fund