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Sept. 13, 2017
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2016 Statute

Section Number

79-4216 - Mineral severance tax; definitions.
79-4217 - Mineral severance tax; imposition of tax; rate; measurement of production; exemptions.
79-4218 - Mineral severance tax; tax in addition to property tax.
79-4219 - Mineral severance tax; credit against tax.
79-4220 - Mineral severance tax; tax due and payable, when; persons liable for payment and collection; withholding by first purchaser; state lien on production, when.
79-4221 - Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest.
79-4222 - Mineral severance tax; tax withholding and remittance when title to minerals disputed.
79-4223 - Mineral severance tax; records required of mineral transporters.
79-4224 - Mineral severance tax; inspection of records by director, when; subpoena power, contempt.
79-4225 - Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns.
79-4226 - Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations.
79-4227 - Mineral severance tax; disposition of revenue; mineral production tax refund fund; special county mineral production tax fund; mineral production education fund; distribution of revenue to counties and school districts, procedure.
79-4228 - Same; rules and regulations.
79-4229 - Same; severability clause.
79-4230 - Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment.
79-4231 - Oil and gas valuation depletion trust fund; distribution of moneys to counties. [See Revisor's Note]
79-4232 - Same; abolish fund on July 1, 2016.
2017. Powered by KLISS. Rendered: 2017-09-13T03:56:19. Head Rev No: 270398