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When the first purchaser pays 100% of the revenue to an interest owner who drilled a well on their land and are the producer and royalty owner, how should the assessment be made?

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When the first purchaser pays 100% of the revenue to an interest owner who drilled a well on their land and are the producer and royalty owner, how should the assessment be made?

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In those instances, the interest could be judged to be a 100% royalty and would not be subject to the assessment.

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