30 U.S.C. § 189 : US Code - Section 189: Rules and regulations; boundary lines; State rights unaffected; taxation

Search 30 U.S.C. § 189 : US Code - Section 189: Rules and regulations; boundary lines; State rights unaffected; taxation

The Secretary of the Interior is authorized to prescribe
necessary and proper rules and regulations and to do any and all
things necessary to carry out and accomplish the purposes of this
chapter, also to fix and determine the boundary lines of any
structure, or oil or gas field, for the purposes of this chapter.
Nothing in this chapter shall be construed or held to affect the
rights of the States or other local authority to exercise any
rights which they may have, including the right to levy and collect
taxes upon improvements, output of mines, or other rights,
property, or assets of any lessee of the United States.