Article 26 - SEVERANCE TAX
- Section 7-26-1 - Short title
- Section 7-26-2 - Definitions
- Section 7-26-3 - Imposition of tax; denomination as "severance tax"
- Section 7-26-4 - Determination of taxable value of natural resources
- Section 7-26-5 - Tax rates on severed natural resources except coal and uranium
- Section 7-26-6 - Severance tax on coal; surtax
- Section 7-26-6.1 - [Repealed]
- Section 7-26-6.2 - Coal surtax exemption; qualification requirements
- Section 7-26-7 - Severance tax on uranium
- Section 7-26-7.1 - [Repealed]
- Section 7-26-8 - Date payment of tax due
- Section 7-26-9 - [Repealed]
- Section 7-26-10, 7-26-11 - Repealed