SEVERANCE TAX ON OIL OR GAS
- Section 205.301 - Severance tax on oil or gas
- Section 205.302 - Monthly reports; contents, form
- Section 205.303 - Severance tax; rate; computing value of production; payment; lien; withholding; deduction; reimbursement; exception; carbon dioxide secondary or enhanced recovery projects
- Section 205.304 - Production record, keeping, open to inspection; penalty
- Section 205.305 - Report, contents
- Section 205.306 - Administration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state prohibited
- Section 205.307-205.309 - [Repealed]
- Section 205.310 - Injunction
- Section 205.311 - "Oil" and "gas" defined
- Section 205.311a - "Carbon dioxide secondary or enhanced recovery project" defined
- Section 205.312 - "Person" and "producer" defined
- Section 205.313 - Receipt; contents
- Section 205.314 - Taxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs
- Section 205.315 - In lieu of other taxes; exceptions
- Section 205.316 - [Repealed]
- Section 205.317 - Information as to production; availability, conditions