Part 3. Oil and Gas Production Tax Act
Back Up One Level in Table of Contents
15-36-301. Short title.
15-36-302. Legislative findings and declaration of purpose.
15-36-303. Definitions.
15-36-304. Production tax rates imposed on oil and natural gas.
15-36-305. Determination of gross value of product.
15-36-306. through 15-36-308 reserved.
15-36-309. Certain royalties exempt.
15-36-310. Operator responsible for payment -- deduction of taxes from royalty payments.
15-36-311. Quarterly payment of tax -- statement -- failure to pay penalty.
15-36-312. Record of product -- carriers to furnish data -- penalty.
15-36-313. Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest.
15-36-314. Deficiency assessment -- local government severance tax deficiency assessment -- review -- interest.
15-36-315. Credit or refund for overpayment -- refund from county -- interest on overpayment.
15-36-316. through 15-36-318 reserved.
15-36-319. Warrant for distraint.
15-36-320. Exemption from resource indemnity and ground water assessment tax.
15-36-321. Statute of limitations.
15-36-322. Rulemaking authority.
15-36-323. Calculation of unit value.
15-36-324. Distribution of taxes -- rules.
15-36-325. Local government severance tax payments for calendar year 1995 production -- distribution of payments -- not subject to I-105 limitations.
15-36-326. Oil and natural gas accelerated tax fund.