As Amended
SEC. 53-1-75. Persons liable.
[This section was reenacted without change by Laws, 1991, ch. 340, Sec. 27, effective from and after passage (approved March 11, 1991). Since the language of the section as it appears in the parent volume is unaffected by the reenactment, it is not reprinted in this supplement as directed by Sec. 30 of ch. 340.] The persons owning an interest (working interest, royalty interest, payments out of production or any other interest) in the oil or gas subject to the charge provided for in Section 53-1-73 shall be liable for such charge in proportion to their ownership at the time of production. The charge so assessed and fixed in Section 53-1-73 shall be payable monthly and the persons hereinafter required to remit such charge shall remit the sum so due to the board on or before the twenty-fifth day of the month next following the month in which the production occurs out of which the assessment arises; such remittance to comply with any rules and regulations which may be adopted by the board in regard thereto.
Such remittances with respect to all production against which any assessment hereunder is levied shall be made by the following persons:
(a) With respect to assessments against oil or gas purchased in this state at the well, under any contract or agreement requiring payment for such production to the respective persons owning any interest therein (including working interests, royalty interests, payments out of production or any other interests in such production), by the person purchasing such production.
(b) With respect to any oil, or gas purchased in this state at the well without any contract or agreement requiring payment for such production to respective persons owning an interest therein, and with respect to any oil or gas produced from any well but not sold at said well, by the operator of the well from which the production is obtained.
The persons remitting the charge as herein provided are hereby authorized, empowered and required to deduct from any amounts due the persons owning an interest in the oil or gas at the time of production the proportionate amount of such charge before making payment to such owners.
SOURCES: Codes, 1942, Sec. 6132-42; Laws, 1948, ch. 318, Sec. 2; Reenacted without change, Laws, 1982, ch. 485, Sec. 27; Reenacted, 1990, ch. 357, Sec. 27, eff from and after passage (approved March 13, 1990). Reenacted without change, Laws, 1991, ch. 340, Sec. 27, eff from and after passage (approved March 11, 1991).