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2009 Kentucky Revised Statutes
CHAPTER 143A NATURAL RESOURCES SEVERANCE AND PROCESSING TAXES
143A.020 Levy of natural resources severance and processing tax -- Application of tax.
Download pdfand one-half percent (4.5%) on all other natural resources, such rates to apply to the
gross value of the natural resource severed or processed except that no tax shall be
imposed on the processing of ball clay. (2) The tax shall apply to all taxpayers severing and/or processing natural resources in this state, and shall be in addition to all other taxes imposed by law. Effective: June 1, 1980
History: Created 1980 Ky. Acts ch. 392, sec. 2, effective June 1, 1980.
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