Sec. 1. (a) As used in this chapter, "oil and gas" means petroleum and mineral oils and gaseous substances of whatever character naturally lying or found beneath the surface of land.
(b) The term does not include coal bed methane.
[Pre-2002 Recodification Citation: 32-5-7-1(a).]
As added by P.L.2-2002, SEC.8. Amended by P.L.140-2011, SEC.22.