CHAPTER 10-39A
ENERGY MINERALS SEVERANCE TAX
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10-39A-3 Repealed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 Superseded.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 Repealed by SL 2007, ch 28, §§ 2, 3.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10-39A-11 Repealed
10-39A-12 Repealed
10-39A-13 Repealed
10-39A-14 Repealed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 Superseded.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 Repealed by SL 2017, ch 66, § 5.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.