Natural Resources Severance and Processing Taxes
143a.010 - Definitions for Chapter.143a.020 - Levy of Natural Resources Severance and Processing Tax -- Application of Tax.143a.025 - Natural Gas Severance Incentives.143a.030 - Exemptions.143a.033 - Credit for Production From Recovered Inactive Natural Gas Well.143a.035 - Credit Against Tax Imposed on Severed or Processed Limestone.143a.036 - Limitation on Tax on Limestone Used in Manufacture of Cement.143a.037 - Limitation of Tax on Clay -- Credit for Clay Used in Landfills.143a.040 - Department of Revenue to Administer Tax.143a.050 - Certificate of Registration Required.143a.060 - Collection of Tax -- Agreement for Processor to Pay Tax Due From Severor -- Provisions Applicable to Natural Gas.143a.070 - Bond of Taxpayer May Be Required.143a.080 - Monthly Reporting and Payment, Exception.143a.090 - Extension of Time for Filing Return or Paying Tax, Interest.143a.100 - Audit -- Additional Assessment -- Determination of Liability When Business Discontinued -- Statute of Limitations.143a.110 - Interest on Past Due Taxes.143a.120 - Offset of Overpayments Against Underpayments.143a.130 - Taxpayer Required to Keep Records.143a.140 - Refund or Credit -- Form for Claim.