Revenue and Taxation
Severance Tax on Oil, Gas, and Mining
Section 115
Disposition of taxes collected -- Credit to General Fund.
     59-5-115.   Disposition of taxes collected -- Credit to General Fund.
     All taxes imposed and collected under Section 59-5-102 shall be paid to the commission, promptly remitted to the state treasurer, and except those taxes otherwise allocated under Section 51-9-305, 59-5-116, or 59-5-119, credited to the General Fund.

Amended by Chapter 141, 2008 General Session
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