IC 6-8-1-7: "Owner" defined
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 8. MISCELLANEOUS
- Chapter 1. Petroleum Severance Tax
Sec. 7. As used in this chapter, "owner" means a person receiving or entitled to receive a proportionate share of petroleum or a proportionate share of the proceeds of the sale of petroleum after production by an operator. The term includes, but is not limited to, the owners of royalties, excess royalty, overriding royalty, mineral rights, or working interest.
Collected 2026-09-09T01:51:39Z. Source file · JSON