010. Definitions for chapter.

020. Levy of natural resources severance and processing tax -- Application of tax.

025. Natural gas severance incentives.

030. Exemptions.

033. Credit for production from recovered inactive natural gas well.

035. Credit against tax imposed on severed or processed limestone.

036. Limitation on tax on limestone used in manufacture of cement.

037. Limitation of tax on clay -- Credit for clay used in landfills.

040. Department of Revenue to administer tax.

050. Certificate of registration required.

060. Collection of tax -- Agreement for processor to pay tax due from severor -- Provisions applicable to natural gas.

070. Bond of taxpayer may be required.

080. Monthly reporting and payment, exception.

090. Extension of time for filing return or paying tax, interest.

100. Audit -- Additional assessment -- Determination of liability when business discontinued -- Statute of limitations.

110. Interest on past due taxes.

120. Offset of overpayments against underpayments.

130. Taxpayer required to keep records.

140. Refund or credit -- Form for claim.

Penalties

990. Civil penalties for violation of chapter.

991. Penalties.