NON-PRODUCING GAS, OIL, AND MINERAL INTERESTS
- Section 27-31-71 - Definitions
- Section 27-31-73 - Interests exempted
- Section 27-31-75 - Application for exemption of existing interests
- Section 27-31-77 - Mineral documentary tax; levy
- Section 27-31-79 - Mineral documentary tax; amount; lien
- Section 27-31-81 - Persons liable for tax; time for payment; penalty for insufficient payment
- Section 27-31-83 - Documentary tax stamps; proof of payment
- Section 27-31-85 - Disposition of funds collected
- Section 27-31-87 - [Repealed]