Article 12B - MINIMUM SEVERANCE TAX ON COAL
- Section 11-12B-1 - Short title; arrangement and classification
- Section 11-12B-2 - Definitions
- Section 11-12B-3 - Imposition of tax, credit
- Section 11-12B-4 - Accounting periods and methods of accounting
- Section 11-12B-5 - Annual return
- Section 11-12B-6 - Periodic installment payments of estimated tax
- Section 11-12B-7 - Time and place for paying tax shown on returns
- Section 11-12B-8 - Extension of time for filing return
- Section 11-12B-9 - Extension of time for paying tax
- Section 11-12B-10 - Place for filing returns or other documents
- Section 11-12B-11 - Signing of returns and other documents
- Section 11-12B-12 - Bond of taxpayer may be required
- Section 11-12B-13 - Collection of tax; tax commissioner may require first purchaser to withhold tax of delinquent taxpayer
- Section 11-12B-14 - Records
- Section 11-12B-15 - General procedure and administration
- Section 11-12B-16 - Criminal penalties
- Section 11-12B-17 - Severability
- Section 11-12B-18 - Effective date; compliance