Chapter 6 - AD VALOREM AND SEVERANCE TAXES ON MINERAL PRODUCTION
- § 6-1 - Authority
- § 6-2 - Purpose of Rules
- § 6-3 - Administrative Functions
- § 6-4 - Definitions-General
- § 6-4a - Definitions - Solid Minerals
- § 6-4b - Definitions - Oil and Gas
- § 6-4c - Definitions - Bentonite. (In addition to the definitions in Section 4a. the definitions in this section are specific to bentonite.)
- § 6-5 - Persons Bearing the Incidence of the Tax
- § 6-6 - Persons Responsible for Remittance of Tax; Take in Kind Election Term, Termination and Exchange of Information
- § 6-7 - Reporting and Payment Requirements
- § 6-8 - Determination of the Gross Product
- § 6-9 - Determination of the Value of the Gross Product - In General
- § 6-10 - Recognized Appraisal Techniques Applicable to Miscellaneous Minerals
- § 6-11 - Taxable Value of Mineral Production
- § 6-12 - Audit Rights and Responsibilities
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