Oil production tax; basis and rate of tax; tertiary oil.
Gas production tax; basis and rate of tax.
Credit for contributions to eligible nonprofit scholarship-funding organizations.
Sulfur production tax; basis and rate of tax.
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 crimes; punishment for violation of this part.