Chapter 143A - NATURAL RESOURCES SEVERANCE AND PROCESSING TAXES
- Section 143A.010 - Definitions for chapter
- Section 143A.020 - Levy of natural resources severance and processing tax - Application of tax
- Section 143A.025 - Natural gas severance incentives
- Section 143A.030 - Exemptions
- Section 143A.033 - Credit for production from recovered inactive natural gas well
- Section 143A.035 - Credit against tax imposed on severed or processed limestone
- Section 143A.036 - Limitation on tax on limestone used in manufacture of cement
- Section 143A.037 - Limitation of tax on clay - Credit for clay used in landfills
- Section 143A.040 - Department of Revenue to administer tax
- Section 143A.050 - Certificate of registration required
- Section 143A.060 - Collection of tax - Agreement for processor to pay tax due from severor - Provisions applicable to natural gas
- Section 143A.070 - Bond of taxpayer may be required
- Section 143A.080 - Monthly reporting and payment, exception
- Section 143A.090 - Extension of time for filing return or paying tax, interest
- Section 143A.100 - Audit - Additional assessment - Determination of liability when business discontinued - Statute of limitations
- Section 143A.110 - Interest on past due taxes
- Section 143A.120 - Offset of overpayments against underpayments
- Section 143A.130 - Taxpayer required to keep records
- Section 143A.140 - Refund or credit - Form for claim
- PENALTIES (§§ 143A.990 — 143A.991)