Indiana Code Title 32. Property § 32-23-7-4

(1) if used in reference to an oil and gas estate in land, the owner of a beneficial interest in the oil and gas estate in land;  or

(2) if used in reference to a coal bed methane estate in land, the owner of a beneficial interest in the coal bed methane estate in land;

(1) if used in reference to an oil and gas estate in land, oil and gas;  or

(2) if used in reference to a coal bed methane estate in land, coal bed methane.