There Is a Newer Version of the Kansas Statutes
2009 Kansas Code
Chapter 79 TAXATION
Article 42 MINERAL SEVERANCE TAX
- 79-4201 to 79-4215
- 79-4216. Mineral severance tax; definitions.
- 79-4217. Mineral severance tax; imposition of tax; rate; measurement of production; exemptions.
- 79-4218. Mineral severance tax; tax in addition to property tax.
- 79-4219. Mineral severance tax; credit against tax.
- 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.
- 79-4221. Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest.
- 79-4222. Mineral severance tax; tax withholding and remittance when title to minerals disputed.
- 79-4223. Mineral severance tax; records required of mineral transporters.
- 79-4224. Mineral severance tax; inspection of records by director, when; subpoena power, contempt.
- 79-4225. Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns.
- 79-4226. Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions.
- 79-4227. Mineral severance tax; disposition of revenue; distribution of revenue to counties and school districts, procedure.
- 79-4228. Same; rules and regulations.
- 79-4229. Same; severability clause.
- 79-4230. Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment.
- 79-4231. Oil and gas valuation depletion trust fund; distribution of moneys to counties.
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