It is the intent and purpose of this chapter to protect the rights of all owners of natural gas wells and wells producing casinghead gas; to afford all such owners an opportunity to extract their fair share of gas; to provide that the operator of a well producing natural gas and a well producing casinghead gas shall market the gas of all owners thereof except the gas owned by an owner electing that the operator shall not market his gas; to hold operators acting in compliance with the provisions of this chapter harmless from any suit at law or in equity related hereto, and to provide that an operator shall be entitled to recover marketing expenses and transportation costs associated with the sale or transportation of an owner’s gas. It is not the intent or purpose of this chapter to create and this chapter shall not be construed to create a partnership or association for state or federal taxation purposes.