Definitions.

As used in the Oil and Gas Conservation Tax Act: A. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary; B. "production unit" means a unit of property designated by the department from which products of common ownership are severed; C. "severance" means the taking from the soil of any product in any manner whatsoever; D. "value" means the actual price received for products at the production unit, except as otherwise provided in the Oil and Gas Conservation Tax Act; E. "product" or "products" means oil, including crude, slop or skim oil and condensate; natural gas; liquid hydrocarbon, including ethane, propane, isobutene, normal butane and pentanes plus, individually or any combination thereof; and non- hydrocarbon gases, including carbon dioxide and helium; F. "operator" means any person: (1) engaged in the severance of products from a production unit; or (2) owning an interest in any product at the time of severance who receives a portion or all of such product for the person's interest; G. "purchaser" means a person who is the first purchaser of a product after severance from a production unit, except as otherwise provided in the Oil and Gas Conservation Tax Act; H. "person" means any individual, estate, trust, receiver, business trust, corporation, firm, copartnership, cooperative, joint venture, association or other group or combination acting as a unit, and the plural as well as the singular number; I. "interest owner" means a person owning an entire or fractional interest of whatsoever kind or nature in the products at the time of severance from a production unit or who has a right to a monetary payment that is determined by the value of such products; J. "tax" means the oil and gas conservation tax; and K. "volume" means the quantity of product severed reported using: (1) oil, condensate and slop oil in barrels; and (2) natural gas, liquid hydrocarbons, helium and carbon dioxide in thousand cubic feet at a pressure base of fifteen and twenty-five thousandths pounds per square inch.