Part 1. General Provisions
- 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 Repealed.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.