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15-34-112 · Repealed.
15-34-113 · 15-34-113 and 15-34-114 reserved.
15-34-115 · Repealed.
15-34-116 · Repealed.
15-35-101 · Legislative findings and declarations of purpose.
15-35-102 · (Temporary) Definitions.
15-35-102 · (Effective July 2, 2027) Definitions.
15-35-103 · Severance tax -- rates imposed.
15-35-104 · Quarterly statement and payment of tax.
15-35-105 · Penalty and interest for delinquent tax -- waiver.
15-35-106 · Annual testing of samples.
15-35-107 · When value of coal may be imputed -- procedure.
15-35-108 · (Temporary) Disposal of severance taxes.
15-35-108 · (Effective July 1, 2027) Disposal of severance taxes.
15-35-109 · Repealed.
15-35-110 · Renumbered 15-35-121.
15-35-111 · Renumbered 15-35-122.
15-35-112 · Deficiency assessment -- review -- penalty and interest.
15-35-113 · Credit for overpayment -- interest on overpayment.
15-35-114 · Statute of limitations.
15-35-115 · 15-35-115 through 15-35-120 reserved.
15-35-121 · Penalties for neglect or false statement.
15-35-122 · Rulemaking authority.
15-35-201 · Repealed.
15-35-202 · Repealed.
15-35-203 · Repealed.
15-35-204 · Repealed.
15-35-205 · Repealed.
15-36-101 · Repealed.
15-36-102 · Repealed.
15-36-103 · Repealed.
15-36-104 · Repealed.
15-36-105 · Repealed.
15-36-106 · Repealed.
15-36-107 · Repealed.
15-36-108 · Repealed.
15-36-109 · Repealed.
15-36-110 · Repealed.
15-36-111 · Repealed.
15-36-112 · Repealed.
15-36-113 · Repealed.
15-36-114 · Repealed.
15-36-115 · 15-36-115 through 15-36-119 reserved.
15-36-120 · Repealed.
15-36-121 · Repealed.
15-36-122 · Repealed.
15-36-123 · 15-36-123 through 15-36-125 reserved.
15-36-126 · Repealed.
15-36-301 · Short title.
15-36-302 · Legislative findings and declaration of purpose.
15-36-303 · Definitions.
15-36-304 · Production tax rates imposed on oil and natural gas -- exemption.
15-36-305 · Determination of gross value of product.
15-36-306 · 15-36-306 through 15-36-308 reserved.
15-36-309 · Certain royalties exempt.
15-36-310 · Operator responsible for payment -- deduction of taxes from royalty payments.
15-36-311 · Quarterly payment of tax -- statement -- failure to pay penalty.
15-36-312 · Record of product -- carriers to furnish data -- penalty.
15-36-313 · Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest.
15-36-314 · Deficiency assessment -- review -- penalty and interest.
15-36-315 · Credit or refund for overpayment -- refund from county -- interest on overpayment.
15-36-316 · 15-36-316 through 15-36-318 reserved.
15-36-319 · Warrant for distraint.
15-36-320 · Repealed.
15-36-321 · Statute of limitations.
15-36-322 · Rulemaking authority.
15-36-323 · Repealed.
15-36-324 · Repealed.
15-36-325 · Repealed.
15-36-326 · Oil and natural gas accelerated tax fund.
15-36-327 · 15-36-327 through 15-36-330 reserved.
15-36-331 · Distribution of taxes.
15-36-332 · Distribution of taxes to taxing units -- appropriation.
15-37-101 · License tax on metal mines.
15-37-102 · Gross value of metal mine yield -- definitions.
15-37-103 · Rate of tax.
15-37-104 · Mine operator's statement of gross value -- reports and sampling.
15-37-105 · Computation and payment of tax.
15-37-106 · Procedure in case of failure to file statements.
15-37-107 · Warrant for distraint.
15-37-108 · Delinquent taxes -- penalty and interest.
15-37-109 · False or erroneous statements -- investigation penalty and interest.
15-37-110 · Review of determination of gross value of product or amount of tax.
15-37-111 · License tax supplemental.
15-37-112 · Returns of dissolved corporations.
15-37-113 · Repealed.
15-37-114 · Deficiency assessment -- review -- penalty and interest.
15-37-115 · Credit for overpayment -- interest on overpayment.
15-37-116 · Statute of limitations.
15-37-117 · (Temporary) Disposition of metalliferous mines license taxes.
15-37-117 · (Effective July 1, 2038) Disposition of metalliferous mines license taxes.
15-37-118 · 15-37-118 through 15-37-125 reserved.
15-37-126 · Terminated.
15-37-201 · License tax on micaceous mines.
15-37-202 · Quarterly payment.
15-37-203 · Records.
15-37-204 · Quarterly return.
15-37-205 · Procedure on failure to file statement.
15-37-206 · Collection -- warrant for distraint.
15-37-207 · Disposition of proceeds of tax.