§ 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.