There is a newer version of the Kansas Statutes
2013 Kansas Statutes
Chapter 79 TAXATION
Article 42 MINERAL SEVERANCE TAX
- 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; incentive for technical education fund; tuition for technical 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 79-4231 Oil and gas valuation depletion trust fund; distribution of moneys to counties.
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