7-9-32: Exemption; gross receipts tax; oil and gas or mineral interests.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9 Gross Receipts and Compensating Tax
Exempted from the gross receipts tax are the receipts from the sale of or leasing of oil, natural gas or mineral interests.
Collected 2026-09-03T15:02:19Z. Source file · JSON