PART I. TAX ON PRODUCTION OF OIL AND GAS

SECTION 211.01. Definitions.

SECTION 211.02. Oil production tax; basis and rate of tax; tertiary oil and mature field recovery oil.

SECTION 211.025. Gas production tax; basis and rate of tax.

SECTION 211.0251. Credit for contributions to eligible nonprofit scholarship-funding organizations.

SECTION 211.026. Sulfur production tax; basis and rate of tax.

SECTION 211.027. Exemptions.

SECTION 211.04. Assessment upon escaped oil; claims against same.

SECTION 211.06. Oil and Gas Tax Trust Fund; distribution of tax proceeds.

SECTION 211.075. Payment of tax; returns; filing requirements; estimated tax declarations.

SECTION 211.076. Interest and penalties; failure to pay tax or file return; estimated tax underpayments.

SECTION 211.09. Collection of tax; duties of producer, operator, and purchaser.

SECTION 211.125. Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality.

SECTION 211.13. Tax exclusive.

SECTION 211.18. Records.

SECTION 211.25. Tax crimes; punishment for violation of this part.

PART II. TAX ON SEVERANCE OF SOLID MINERALS

SECTION 211.30. Definitions.

SECTION 211.31. Levy of tax on severance of certain solid minerals; rate, basis, and distribution of tax.

SECTION 211.3103. Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax.

SECTION 211.3106. Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax.

SECTION 211.3108. Exemptions.

SECTION 211.32. Tax on solid minerals; Land Reclamation Trust Fund; refund for restoration and reclamation.

SECTION 211.33. Administration of the tax; returns; delinquency penalties and interest; departmental inspections of records.

SECTION 211.335. Tax crimes; punishment for violation of this part.

SECTION 211.34. Local ordinances not preempted.