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10-39A-3    Repealed

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    10-39A-6. Superseded.

10-39A-7    Severance tax in lieu of taxes other than sales, use, and property taxes.

10-39A-8    Proceeds distributed.

10-39A-8.1    10-39A-8.1, 10-39A-8.2. Repealed by SL 2007, ch 28, §§ 2, 3.

10-39A-9    Funds paid to counties.

10-39A-10    County trust and agency account--Purposes for which proceeds used by counties.

10-39A-11    Repealed

10-39A-12    Repealed

10-39A-13    Repealed

10-39A-14    Repealed

10-39A-15    10-39A-15. Superseded.

10-39A-16    Action by secretary for collection of delinquent taxes--Exemption from execution.

10-39A-17    10-39A-17. Repealed by SL 2017, ch 66, § 5.

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    10-39A-21. Repealed by SL 1992, ch 158, § 4.