[xcamel]

exploration is taxed (by permitting)
emplacement is taxed (by permitting)
extraction is taxed (mineral rights fees)
transport is taxed (import/export/haulage/vehicles)
refining is taxed (permitting/enviro fees/property/school)
wheeling is taxed (pipeline operation/permitting)
storage is taxed (ditto above + disaster response fees)
producer profits are taxed
product is taxed
retailer is taxed (profits/land/school/enviro/excise)
purchaser is taxed (all that)
evaporation/loss is taxed (paid on gross deliveries)

you figure it out...

[Don W]

extraction is taxed (mineral rights fees)

*I* own the mineral rights to a bit of land. Are you telling me that by SELLING what I OWN, I am guilty of imposing a TAX?

Ignorant idiot.