§ 113‑388. Collection of assessments.
Any person purchasing oil or gas in this State at the well, under anycontract or agreement requiring payment for such production to the respectiveowners thereof, in respect of which production any sums assessed under theprovisions of G.S. 113‑387 are payable to the Department, is herebyauthorized, empowered and required to deduct from any sums so payable to anysuch person the amount due the Department by virtue of any such assessment andremit that sum to the Department.
Further, any person taking oil or gas from any well in this State foruse or resale, in respect of which production any sums assessed under theprovisions of G.S. 113‑387 are payable to the Department, shall remit anysums so due to the Department in accordance with those rules of the Departmentwhich may be adopted in regard thereto. (1945, c. 702, s. 8; 1973, c. 1262, s. 86; 1987, c. 827, s. 110.)