Subchapter 1. General Provisions

SECTION 710:45-1-1. Purpose

SECTION 710:45-1-2. Definitions

SECTION 710:45-1-3. Security required

Subchapter 3. Payment; Remittance; Refunds

SECTION 710:45-3-1. Due dates for timely payment or remittance of taxes

SECTION 710:45-3-2. Allocated percentages [revoked]

SECTION 710:45-3-3. Interest on delinquent gross production tax

SECTION 710:45-3-4. Penalty on delinquent gross production tax

SECTION 710:45-3-5. Issuance and release of order to stop payment

SECTION 710:45-3-6. [Reserved]

SECTION 710:45-3-7. [Reserved]

SECTION 710:45-3-8. [Reserved]

SECTION 710:45-3-9. [Reserved]

SECTION 710:45-3-10. [Reserved]

SECTION 710:45-3-11. Minimum requirements for making claims for rebates, refunds, or credits

Subchapter 5. Required Returns and Reports

SECTION 710:45-5-1. Monthly production reports

SECTION 710:45-5-2. Incomplete monthly production report forms filed shall constitute no report

SECTION 710:45-5-3. Timely filing monthly production reports

SECTION 710:45-5-4. Penalty for delinquent reports

SECTION 710:45-5-5. Waiver of penalty

Subchapter 7. Special Reporting Requirements

SECTION 710:45-7-1. Reporting requirements of nonoperating interest owners [revoked]

SECTION 710:45-7-2. Retroactive crude oil price increase adjustments; timely filing and payment

SECTION 710:45-7-3. Retroactive gas price increase adjustments; timely filing and payment

Subchapter 9. Exemptions and Exclusions

Part 1. GENERAL PROVISIONS

Part 3. FRAC OIL

Part 5. HORIZONTALLY DRILLED PRODUCTION WELLS [revoked]

Part 7. INCREMENTAL PRODUCTION FROM ENHANCED RECOVERY PROJECTS OR PROPERTIES [revoked]

Part 9. PRODUCTION ENHANCEMENT PROJECTS [revoked]

Part 11. REESTABLISHMENT OF PRODUCTION FROM AN INACTIVE WELL [revoked]

Part 13. DEEP WELLS [revoked]

Part 15. NEW DISCOVERY WELLS [revoked]

Part 17. ECONOMICALLY AT-RISK LEASES

Part 19. PRODUCTION USING THREE DIMENSIONAL SEISMIC SHOOTS [revoked]

Part 21. MARKETING COSTS DEDUCTION

Subchapter 11. Transporters

SECTION 710:45-11-1. Definitions

SECTION 710:45-11-2. Transporter license and permits

SECTION 710:45-11-3. Operation without license and permit prohibited

SECTION 710:45-11-4. Expiration and renewal

SECTION 710:45-11-5. Security required

SECTION 710:45-11-6. Display of license and permit; strict compliance; employer liability

SECTION 710:45-11-7. Load ticket or invoice required

SECTION 710:45-11-8. Required transporter reports

Subchapter 13. Refiners and Processors

SECTION 710:45-13-1. Refiner or processor license

Subchapter 15. Reclaimers and Reclaiming Operations

SECTION 710:45-15-1. Additional definitions

SECTION 710:45-15-2. Reclaimer licenses

SECTION 710:45-15-3. License required for each location

SECTION 710:45-15-4. License limited; strict source compliance; recordkeeping

SECTION 710:45-15-5. Computation of gross production tax by reclaimers

SECTION 710:45-15-6. Reports and payment; due dates for reclaimers

SECTION 710:45-15-7. Penalties for reclaimers

Appendix A. Marketing Costs