Sec. 9. The tax imposed by section 8 of this chapter is a lien upon such petroleum from the time of its severance from the land until such tax and all penalties and interest accruing by reason of nonpayment of the tax are fully paid.
Formerly: Acts 1947, c.278, s.9. As amended by P.L.109-1988, SEC.13.
Structure Indiana Code
Chapter 1. Petroleum Severance Tax
6-8-1-5. "Petroleum", "Natural Gas", "Oil", and "Barrel of Oil" Defined
6-8-1-11. Payment of Tax; Right of Reimbursement
6-8-1-12. Duties of Department
6-8-1-18. Tax Additional to All Other Taxes
6-8-1-19. Amount Collected From Tax; Failure of Collecting Trustee to Pay; Offense
6-8-1-23. Record Keeping Violations; Offenses
6-8-1-24. Evasion of Tax; Offenses