§ 7-3A-9. Interpretation of act; administration and enforcement of act; report to legislature

A. The department shall interpret the provisions of the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act. B. The department shall administer and enforce the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act, and the Tax Administration Act 1 applies to the administration and enforcement of the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act. C. No later than December 1 of each year, the department shall submit a report to the legislature showing: (1) the total amount of taxes withheld by remitters and paid to the department during the previous calendar year pursuant to the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act; and (2) the amount of taxes withheld by remitters pursuant to the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act that were credited against income taxes or corporate income taxes by remittees during the previous calendar year.