Syfert Injury Law Firm

Definitions.

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

Gas production tax; basis and rate of tax.

Credit for contributions to eligible nonprofit scholarship-funding organizations.

Credit for contributions to the New Worlds Reading Initiative.

Credit for contributions to eligible charitable organizations.

Child care tax credits.

Sulfur production tax; basis and rate of tax.

Exemptions.

Assessment upon escaped oil; claims against same.

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

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

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

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

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

Tax exclusive.

Records.

Tax crimes; punishment for violation of this part.