Section 40-20-1 Definitions.
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or gas from soil, etc., generally.
Section 40-20-3 Tax levied upon producers in proportion to ownership at time of severance; by whom tax paid; lien.
Section 40-20-4 Enforcement of article; collection of taxes; statements to be filed and records kept; inspection of records; hearings and compelling attendance of witnesses; rules and regulations.
Section 40-20-5 When reports to be filed; payments to accompany reports.
Section 40-20-7 Deduction of appropriation for expenses of department.
Section 40-20-8 Allocation and distribution of net taxes collected; property which consists of submerged lands and onshore lands; onshore lands defined; applicability of section; final determination establishing allocation base.
Section 40-20-9 Reports to be made on blanks furnished by department; certificate and verification required.
Section 40-20-11 Enjoining violation of article.
Section 40-20-12 Exemption from ad valorem taxes.
Section 40-20-13 Collection and disbursement of additional taxes.
Section 40-20-14 Credits against tax for manufacturers of direct reduced iron.

Section 40-20-30 Definitions.
Section 40-20-31 Levied; applicability.
Section 40-20-32 Tax to be a lien; amount of tax.
Section 40-20-33 When and by whom tax payable; effect of nonpayment.
Section 40-20-34 Tax payable to probate judge; entries on instrument and record.
Section 40-20-35 Tax to be in lieu of ad valorem taxes; exemption of nonproducing leasehold and other interests from ad valorem taxes.
Section 40-20-36 How exemption obtained upon existing interests.
Section 40-20-37 Fees of probate judge; disposition of remainder of tax.

Section 40-20-50 Collection of severance taxes; deposit into fund; distribution of investment income; trustees; escrow agents; limitations.