Mineral Severance Tax

  1. Law
  2. Kansas Statutes
  3. Taxation
  4. Mineral Severance Tax

Checkout our iOS App for a better way to browser and research.

Section
79-4216

Mineral severance tax; definitions.

Section
79-4217

Mineral severance tax; imposition of tax; rate; measurement of production; exemptions.

Section
79-4218

Mineral severance tax; tax in addition to property tax.

Section
79-4219

Mineral severance tax; credit against tax.

Section
79-4220

Mineral severance tax; tax due and payable, when; persons liable for payment and collection; withholding by first purchaser; state lien on production, when.

Section
79-4221

Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest.

Section
79-4222

Mineral severance tax; tax withholding and remittance when title to minerals disputed.

Section
79-4223

Mineral severance tax; records required of mineral transporters.

Section
79-4224

Mineral severance tax; inspection of records by director, when; subpoena power, contempt.

Section
79-4225

Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns.

Section
79-4226

Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations.

Section
79-4227

Mineral severance tax; disposition of revenue; mineral production tax refund fund; special county mineral production tax fund; mineral production education fund; distribution of revenue to counties and school districts, procedure.

Section
79-4228

Same; rules and regulations.

Section
79-4229

Same; severability clause.

Section
79-4230

Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment.

Section
79-4232

Same; abolish fund on July 1, 2016.