§ 26-58-202 - Applicability.
26-58-202. Applicability.
(a) In no instance shall the benefits of the provisions of this subchapter apply to the severance tax due or payable on oil produced from nonsalt water producing oil wells in this state.
(b) The benefits of the provisions of this subchapter shall not apply to any underground salt water disposal system that may have been established prior to June 11, 1959, it being the intent of this subchapter that the provisions hereof shall apply only to approved underground salt water disposal systems established from and after June 11, 1959.