Part 2 - MINING SEVERANCE TAX
- Section 59-5-201 - Definitions
- Section 59-5-202 - Severance tax - Rate - Computation - Annual exemption
- Section 59-5-203 - Determining taxable value
- Section 59-5-204 - Statements filed - Contents - Verification - Falsification as perjury
- Section 59-5-206 - Interest and penalty - Overpayments
- Section 59-5-207 - Date tax due - Extensions - Installment payments - Penalty on delinquencies - Audit
- Section 59-5-208 - Tax as lien
- Section 59-5-209 - Adjudicative proceedings for correction of amount of tax
- Section 59-5-210 - Decisions of commission
- Section 59-5-211 - Condition precedent to judicial review
- Section 59-5-215 - Disposition of taxes collected - Credit to General Fund
- Section 59-5-216 - Tax credit for mining exploration