47.02.050 Payments by Whom Generally

Except for an owner of a landowner's royalty interest or overriding royalty interest specifically described in Section 47.02.020 TO 4 (1) or Section 47.02.020TO 4 (2), any owner of an interest or person claiming ownership of an interest in substances described in Section 47.02.010, severed from the Tribe's territory shall be liable for payment of taxes imposed by this Code. Payment of the tax shall be made as herein provided by the working interest owner based on that owner's entitled proportionate gross working interest in or attributable to such described substances. The operator of any well may pay the tax on behalf of working interest owners as a matter of internal policy or by agreement with such working interest owners. Volume allocation and subsequent tax payment shall be based upon each taxpayer's entitled volumes regardless of the actual volume taken.