Part 1. General Provisions
- 15-39-101. Production tax rates imposed on bentonite production.
- 15-39-102. Semiannual payment of tax -- statement -- authority of department.
- 15-39-103. Taxation of royalties.
- 15-39-104. Examination of statement -- adjustments -- delivery of notices and demands.
- 15-39-105. Penalties and interest for violation.
- 15-39-106. Authority to collect delinquent taxes.
- 15-39-107. Interest on deficiency -- penalty.
- 15-39-108. Limitations.
- 15-39-109. Credit or refund for overpayment -- refund from county -- interest on overpayment.
- 15-39-110. Distribution of taxes.
- 15-39-111. Administration -- rules.