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CHAPTER 10-39A

ENERGY MINERALS SEVERANCE TAX

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10-39A-6      Superseded.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 Repealed.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10-39A-15      Superseded.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10-39A-17      Repealed.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10-39A-21      Repealed.


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