(a)
(1) Notwithstanding the provisions of §§ 26-58-114 and 26-58-116, either the producer or severer of natural resources, excluding natural gas, or the purchaser of natural resources, excluding natural gas, shall report and pay severance taxes thereon as required in §§ 26-58-114 and 26-58-116.
(2) However, if either the producer or severer of natural resources, excluding natural gas, or the purchaser of natural resources, excluding natural gas, files the report as required in §§ 26-58-114 and 26-58-116 and pays the severance taxes during any reporting period, the other shall be relieved of the responsibility of filing such report.
(b) Both the producer of natural gas and the purchaser of natural gas shall be required to file their reports under §§ 26-58-114 and 26-58-116.
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