§ 105‑187.83.  Royalty owner's records.
The owner of a royalty interest shall keep and provide to the Secretary, upon request, both of the following:
(1)	A record of all money received as royalty from each producing leasehold in the State.
(2)	A copy of all settlement sheets furnished by a purchaser or operator or other statement showing the amount of energy minerals for which a royalty was received and the amount of severance tax deducted.  (2014‑4, s. 17(a).)