10-39A-1 Severance tax imposed on energy minerals--Rate. 10-39A-1.1 Definition of terms. 10-39A-2 Taxable value based on sale price or market value--Governmental royalty interests deducted. 10-39A-2.1 Posted field price as taxable value. 10-39A-2.2 Uranium ore taxed on triuranium octa-oxide content. 10-39A-3 Collection and administration according to mineral severance tax procedures. 10-39A-3.1 Point of imposition of severance tax. 10-39A-4 Operator to be designated to file returns and pay tax--Tax withheld from owner--Designated operator. 10-39A-5 Quarterly filing of reports and remission of tax due--Forms--Violation as misdemeanor. 10-39A-6 Superseded. 10-39A-7 Severance tax in lieu of taxes other than sales, use, and property taxes. 10-39A-8 Division of tax proceeds between county and state. 10-39A-8.1, 10-39A-8.2. Repealed. 10-39A-9 Vouchers and warrants for payments to counties. 10-39A-10 County trust and agency account--Purposes for which proceeds used by counties. 10-39A-11 Prepayment of county share of tax. 10-39A-12 Prepayment to be voluntary--Compulsion as malfeasance. 10-39A-13 Prepayment limited to county portion of tax. 10-39A-14 Computation of tax due--Credit for tax prepaid. 10-39A-15 Superseded. 10-39A-16 Action by secretary for collection of delinquent taxes--Exemption from execution. 10-39A-17 Repealed. 10-39A-18 Inspection of books and records--Authority of secretary--Violation as misdemeanor. 10-39A-19 Inspection of books and records--Authority of county commissioner--Violation as misdemeanor. 10-39A-20 False statement under oath as perjury. 10-39A-21 Repealed.