Chapter 47.02 Tax and Liability 47.02.010 Oil and Gas Tax Imposed 47.02.020 Liability for Tax 47.02.030 Rate of Tax 47.02.040 Exemptions from Tax 47.02.050 Payments by Whom Generally 47.02.060 Records Retention and Limitations on Actions 47.02.070 Measurement 47.02.080 Value 47.02.090 Reports and Payment 47.02.100 Refunds 47.02.110 Interest on Late Payment and Penalties for Noncompliance 47.02.120 Payment Under Protest 47.02.130 Confidentiality 47.02.140 Bonds and Other Security for Taxes 47.02.150 Reserved for Future Use 47.02.160 Audits and Records Requests 47.02.170 Additional Remedies for Noncompliance 47.02.180 Consent to Suit