57-702. Tax; levy; persons liable; due and payable; lien.
(1) Commencing on January 1, 1956, and for each subsequent year, taxes are hereby levied on oil and natural gas severed from the soil of this state, except such oil or gas as is used only in severing operations or for repressuring or recycling purposes. Such taxes shall: (a) Be paid by (i) the first purchaser, if such oil or natural gas is sold in the state, or (ii) the person severing such oil or gas if such oil or natural gas is sold outside the state; and (b) become due and payable monthly, as provided by Chapter 57, article 7.
(2) The state shall have a prior and preferred lien, which shall arise when the tax levied in subsection (1) of this section is delinquent as provided in section 57-704, for the amount of the taxes, penalties, and interest imposed pursuant to Chapter 57, article 7, on:
(a) The oil or gas to which the tax applies that is possessed by the producer, first purchaser, or subsequent purchaser;
(b) The leasehold interest, oil or gas rights, the value of oil or gas rights, and other interests, including oil or gas produced and oil or gas runs owned by a person liable for the tax;
(c) Equipment, tools, tanks, and other implements used on the leasehold from which the oil or gas is produced; and
(d) Any other property not exempt from forced sale owned by the person liable for the tax.
As soon as possible after such lien arises, the Tax Commissioner shall cause such lien to be filed in the office of the appropriate filing officer.
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