Payment

14.1. Time and Place for Paying Tax Shown on Returns. -- Taxpayers required to make the annual return of severance taxes shall, without assessment or notice or demand from the Tax Commissioner, pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return). Any extension of time for payment of such severance taxes may be granted upon such terms as the Tax Commissioner may by regulation prescribe or by contract require.