The provisions of this subchapter shall not apply to nor shall any severance tax be required of or collected from an individual who occasionally severs natural resources or timber from his or her own premises to be utilized by him or her in the construction, repair, or maintenance of his or her own structures or improvements.
Section: Previous 26-58-102 26-58-103 26-58-104 26-58-105 26-58-106 26-58-107 26-58-108 26-58-109 26-58-110 26-58-111 26-58-112 26-58-113 26-58-114 26-58-115 NextLast modified: November 15, 2016