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TITLE 15. TAXATION
CHAPTER 35. COAL SEVERANCE TAX


Part 1. General Provisions

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15-35-101. Legislative findings and declarations of purpose.
15-35-102. Definitions.
15-35-103. Severance tax -- rates imposed.
15-35-104. Quarterly statement and payment of tax.
15-35-105. Penalty and interest for delinquent tax -- waiver.
15-35-106. Annual testing of samples.
15-35-107. When value of coal may be imputed -- procedure.
15-35-108. Disposal of severance taxes.
15-35-109. Repealed.
15-35-110. Renumbered .
15-35-111. Renumbered .
15-35-112. Deficiency assessment -- review -- penalty and interest.
15-35-113. Credit for overpayment -- interest on overpayment.
15-35-114. Statute of limitations.
15-35-115. through reserved.
15-35-121. Penalties for neglect or false statement.
15-35-122. Rulemaking authority.