79-4216Mineral severance tax; definitions79-4217Mineral severance tax; imposition of tax; rate; measurement of production; exemptions79-4218Mineral severance tax; tax in addition to property tax79-4219Mineral severance tax; credit against tax79-4220Mineral severance tax; tax due and payable, when; persons liable for payment and collection; withholding by first purchaser; state lien on production, when79-4221Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest79-4222Mineral severance tax; tax withholding and remittance when title to minerals disputed79-4223Mineral severance tax; records required of mineral transporters79-4224Mineral severance tax; inspection of records by director, when; subpoena power, contempt79-4225Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns79-4226Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations79-4227Mineral severance tax; disposition of revenue; mineral production tax refund fund; special county mineral production tax fund; mineral production education fund; distribution of revenue to counties and school districts, procedure79-4228Same; rules and regulations79-4229Same; severability clause79-4230Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment79-4232Same; abolish fund on July 1, 201679-4231Oil and gas valuation depletion trust fund; distribution of moneys to counties. [See Revisor's Note]