15-38-113. Exemption from resource indemnity and ground water assessment tax. (1) A person who has paid the license tax on a metal mine under the provisions of Title 15, chapter 37, part 1, is exempt from the resource indemnity and ground water assessment tax.
     (2) A person who has paid the tax on oil and natural gas production under the provisions of Title 15, chapter 36, part 3, is exempt from the resource indemnity and ground water assessment tax.

     History: En. Sec. 11, Ch. 672, L. 1989; amd. Sec. 17, Ch. 769, L. 1991; amd. Sec. 8, Ch. 522, L. 2003.