This volume contains the statutes and associated regulations for most of the taxes, fees and tax credits administered by the Taxation and Revenue Department. The texts printed include the Tax Administration Act, income and withholding taxes, gross receipts and compensating taxes, fuels taxes, resource and severance taxes, oil and gas taxes and credits, and Property Tax Code. Since the Taxation and Revenue Department Act is the source of the Department's authority to issue regulations and rulings, it too is reported.
When a legislative act is entirely or predominantly administered by the Taxation and Revenue Department, the text of the whole act is included whether or not regulations are associated with the act's provisions. When a tax or fee (however denominated) is charged to the Department, but is only part of a larger act, only that section and its related regulations, if any, are shown.