Article 5 - OIL SEVERED OR PRODUCED IN STATE
- Section 27-25-501 - Definitions
- Section 27-25-503 - Privilege tax levied; exemptions
- Section 27-25-505 - [Applicable to any county which is exempt from the provisions of Section 19-2-3] Distribution of tax
- Section 27-25-505 - [Applicable to any county which is required to operate on a countywide system of road administration as described in Section 19-2-3] Distribution of tax
- Section 27-25-506 - Special fund for deposit of state's share of oil and gas severance taxes collected; deposits into Budget Contingency Fund
- Section 27-25-507 - Escaped oil; additional collection pending claims of ownership
- Section 27-25-509 - Payment of tax; persons liable; lien
- Section 27-25-511 - Title in dispute
- Section 27-25-513 - Returns; oath
- Section 27-25-515 - Carriers; records
- Section 27-25-517 - Additional information
- Section 27-25-519 - Returns; administration
- Section 27-25-521 - Records; penalty
- Section 27-25-523 - Ad valorem exemptions
- Section 27-25-525 - Constitutionality