Chapter 7 - Severance Taxes
- Part 1 - Coal Severance Tax
- 67-7-101 - Part definition.
- 67-7-102 - Administration.
- 67-7-103 - Tax levied Lien created.
- 67-7-104 - Measure of tax.
- 67-7-105 - Liability for tax.
- 67-7-106 - Returns Payment of tax.
- 67-7-107 - When tax levied becomes delinquent.
- 67-7-108 - Violations Criminal penalties.
- 67-7-109 - Injunctions.
- 67-7-110 - Apportionment of revenue.
- Part 2 - Taxation of Other Minerals
- 67-7-201 - Tax authorized Use and benefit Allocation.
- 67-7-202 - Definitions Levy of tax Exemptions.
- 67-7-203 - Rate of tax Liability of owners Payment of tax.
- 67-7-204 - Administration and collection of tax.
- 67-7-205 - Returns.
- 67-7-206 - When tax levied becomes delinquent Interest and penalties.
- 67-7-207 - Disposition of taxes, interest and penalties Adjustments.
- 67-7-208 - Tax inapplicable as to certain existing contracts.
- 67-7-209 - Conflicting private or local acts.
- 67-7-210 - [Repealed.]
- 67-7-211 - [Repealed.]
- 67-7-212 - Referendum Collection of tax Existing private acts.
- 67-7-213 - 67-7-220. [Reserved.]
- 67-7-221 - [Repealed.]