The best way to penalize the oil industry is to tie the severance tax to the employment numbers by the oil companies. If they want to have a 30% plus non resident workforce, tax them 30% on the oil. They go with the lowest bidder on these contracts, so they could give the savings on the contracts to the state with the severance tax. Some of the lower 48 companies even pay airfares for their employees to the lower 48 because they can afford to because they do not pay these people a decent wage.