Article

Mineral Severance Tax

K.S.A. 79-4201— Repealed
K.S.A. 79-4216— Mineral severance tax; definitions
K.S.A. 79-4217— Mineral severance tax; imposition of tax; rate; measurement of production; exemptions
K.S.A. 79-4218— Mineral severance tax; tax in addition to property tax
K.S.A. 79-4219— Mineral severance tax; credit against tax
K.S.A. 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
K.S.A. 79-4221— Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest
K.S.A. 79-4222— Mineral severance tax; tax withholding and remittance when title to minerals disputed
K.S.A. 79-4223— Mineral severance tax; records required of mineral transporters
K.S.A. 79-4224— Mineral severance tax; inspection of records by director, when; subpoena power, contempt
K.S.A. 79-4225— Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns
K.S.A. 79-4226— Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations
K.S.A. 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
K.S.A. 79-4228— Same; rules and regulations
K.S.A. 79-4229— Same; severability clause
K.S.A. 79-4230— Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment
K.S.A. 79-4231— Repealed
K.S.A. 79-4232— Same; abolish fund on July 1, 2016