North Carolina Statutes

§ 105-187.83 — Royalty owner's records

North Carolina § 105-187.83
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 5ISeverance Tax
Subch. ILEVY OF TAXES

This text of North Carolina § 105-187.83 (Royalty owner's records) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.C. Gen. Stat. § 105-187.83 (2026).

Text

The owner of a royalty interest shall keep and provide to the Secretary, upon request, both of the following:

(1)A record of all money received as royalty from each producing leasehold in the State.
(2)A copy of all settlement sheets furnished by a purchaser or operator or other statement showing the amount of energy minerals for which a royalty was received and the amount of severance tax deducted. (2014-4, s. 17(a).)

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Bluebook (online)
North Carolina § 105-187.83, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-187.83.