Article 1. Privilege Tax on Production.

§ 40-20-1. Definitions.

§ 40-20-2. Levy and amount of tax upon business of producing or severing oil or gas from soil, etc., generally.

§ 40-20-3. Tax levied upon producers in proportion to ownership at time of severance; by whom tax paid; lien.

§ 40-20-4. Enforcement of article; collection of taxes; statements to be filed and records kept; inspection of records; hearings and compelling attendance of witnesses; rules and regulations.

§ 40-20-5. When reports to be filed; payments to accompany reports.

§ 40-20-7. Deduction of appropriation for expenses of department.

§ 40-20-8. Allocation and distribution of net taxes collected; property which consists of submerged lands and onshore lands; onshore lands defined; applicability of section; final determination establishing allocation base.

§ 40-20-9. Reports to be made on blanks furnished by department; certificate and verification required.

§ 40-20-11. Enjoining violation of article.

§ 40-20-12. Exemption from ad valorem taxes.

§ 40-20-13. Collection and disbursement of additional taxes.

§ 40-20-14. Credits against tax for manufacturers of direct reduced iron.

Article 1A. Privilege Tax on Certain Offshore Production.

§ 40-20-20. Definitions.

§ 40-20-21. Computation of privilege tax.

§ 40-20-22. Applicability; payment of and liability for taxes; reporting.

§ 40-20-23. Allocation and distribution of taxes.

Article 2. Mineral Documentary Tax.

§ 40-20-30. Definitions.

§ 40-20-31. Levied; applicability.

§ 40-20-32. Tax to be a lien; amount of tax.

§ 40-20-33. When and by whom tax payable; effect of nonpayment.

§ 40-20-34. Tax payable to probate judge; entries on instrument and record.

§ 40-20-35. Tax to be in lieu of ad valorem taxes; exemption of nonproducing leasehold and other interests from ad valorem taxes.

§ 40-20-36. How exemption obtained upon existing interests.

§ 40-20-37. Fees of probate judge; disposition of remainder of tax.

Article 3. County Oil and Gas Severance Tax Trust Funds.

§ 40-20-50. Collection of severance taxes; deposit into fund; distribution of investment income; trustees; escrow agents; limitations.