59-5-108 - Tax as lien on property or oil and gas production interests.
59-5-108. Tax as lien on property or oil and gas production interests.
(1) The severance tax imposed by this chapter, together with penalties and interest, is andshall remain a lien upon the owner's interest in the oil or gas well or rights in the well from whichthe oil or gas is extracted, until the tax is paid.
(2) In the case of an owner who has no interest in the oil or gas well, but only in theproceeds of production from it, the lien is upon the oil or gas production rights or royalty interestsin the well.
Amended by Chapter 4, 1988 General Session