Who Gets The Severance Tax Deduction On Non-consent Wells?

On non-consent wells in North Dakota, the mineral owner collects a statutory royalty of 16% while the other 84% of royalties (minus severance taxes, gas fees and operating expenses) goes to pay down the mineral owner's share of the well costs. Who gets the tax deduction for the state severance taxes paid on the 84%, the mineral owner or the well operator?