Part 3 - OIL AND GAS PRODUCTION TAX ACT
- Section 15-36-301 - Short title
- Section 15-36-302 - Legislative findings and declaration of purpose
- Section 15-36-303 - Definitions
- Section 15-36-304 - Production tax rates imposed on oil and natural gas - exemption
- Section 15-36-305 - Determination of gross value of product
- Section 15-36-306 through 15-36-308 - Reserved
- Section 15-36-309 - Certain royalties exempt
- Section 15-36-310 - Operator responsible for payment - deduction of taxes from royalty payments
- Section 15-36-311 - Quarterly payment of tax - statement - failure to pay penalty
- Section 15-36-312 - Record of product - carriers to furnish data - penalty
- Section 15-36-313 - Procedure to compute tax in absence of statement - estimation of tax - failure to file penalty and interest
- Section 15-36-314 - Deficiency assessment - review - penalty and interest
- Section 15-36-315 - Credit or refund for overpayment - refund from county - interest on overpayment
- Section 15-36-316 through 15-36-318 - Reserved
- Section 15-36-319 - Warrant for distraint
- Section 15-36-320 - [Repealed]
- Section 15-36-321 - Statute of limitations
- Section 15-36-322 - Rulemaking authority
- Section 15-36-323 - [Repealed]
- Section 15-36-324 - [Repealed]
- Section 15-36-325 - [Repealed]
- Section 15-36-326 - Oil and natural gas accelerated tax fund
- Section 15-36-327 through 15-36-330 - Reserved
- Section 15-36-331 - Distribution of taxes
- Section 15-36-332 - Distribution of taxes to taxing units - appropriation