As Amended
| 27-25-1. | Tax levied. |
| 27-25-3. | Definitions. |
| 27-25-5. | Measure of tax. |
| 27-25-7. | Measure of tax; shipment out of state without sale. |
| 27-25-9. | Persons exempt. |
| 27-25-11. | Collection and disposition of tax; apportionment among counties. |
| 27-25-13. | Timber severed from government lands. |
| 27-25-15. | Title in dispute. |
| 27-25-17. | Returns; records; penalty. |
| 27-25-19. | Carriers; records; removal from state without permit or payment of tax penalized. |
| 27-25-21. | Additional information. |
| 27-25-23. | When tax due and payable; returns; penalty; administration. |
| 27-25-25. | Procedure where owner pays tax direct to tax commissioner; withholding tax in case of purchases by supervisors. |
| 27-25-27. | Exemption from ad valorem taxes. |
| 27-25-301. | Short title. |
| 27-25-303. | Definitions. |
| 27-25-305. | Tax levied. |
| 27-25-307. | Ad valorem exemptions. |
| 27-25-309. | Records. |
| 27-25-311. | Distribution of tax. |
| 27-25-313. | Returns. |
| 27-25-315. | Administration. |
| 27-25-501. | Definitions. |
| 27-25-503. | Imposition of privilege tax; reduced assessment rates; exemptions; tax refunds on marginal wells. |
| 27-25-505. | Distribution of tax. |
| 27-25-506. | Special fund for deposit of state's share of oil and gas severance taxes collected; deposits into Budget Contingency Fund. |
| 27-25-507. | Escaped oil; additional collection pending claims of ownership. |
| 27-25-509. | Payment of tax; persons liable; lien. |
| 27-25-511. | Title in dispute. |
| 27-25-513. | Returns; oath. |
| 27-25-515. | Carriers; records. |
| 27-25-517. | Additional information. |
| 27-25-519. | Returns, administration. |
| 27-25-521. | Records; penalty. |
| 27-25-523. | Ad valorem exemptions. |
| 27-25-525. | Constitutionality. |
| 27-25-701. | Definitions. |
| 27-25-703. | Privilege tax levied; exemptions. |
| 27-25-705. | Distribution of tax. |
| 27-25-706. | Distribution of tax; pledge of county's share; issuance of bonds; effect of section. |
| 27-25-707. | Payment of tax; persons liable; lien. |
| 27-25-709. | Title in dispute. |
| 27-25-711. | Returns; oath. |
| 27-25-713. | Transporters; records. |
| 27-25-715. | Additional information. |
| 27-25-717. | Returns; administration. |
| 27-25-719. | Records. |
| 27-25-721. | Ad valorem exemptions |
| 27-25-723. | Constitutionality. |