Kentucky Chapter 143A — Natural Resources Severance and Processing Taxes
21 sections hosted, reproduced from the official public-domain source.
- KRS 143A.010— Definitions for chapter
- KRS 143A.020— Levy of natural resources severance and processing tax -- Application of tax
- KRS 143A.025— Natural gas severance incentives
- KRS 143A.030— Exemptions
- KRS 143A.033— Credit for production from recovered inactive natural gas well
- KRS 143A.035— Credit against tax imposed on severed or processed limestone
- KRS 143A.036— Limitation on tax on limestone used in manufacture of cement
- KRS 143A.037— Limitation of tax on clay -- Credit for clay used in landfills
- KRS 143A.040— Department of Revenue to administer tax
- KRS 143A.050— Certificate of registration required
- KRS 143A.060— Collection of tax -- Agreement for processor to pay tax due from severor -- Provisions applicable to natural gas
- KRS 143A.070— Bond of taxpayer may be required
- KRS 143A.080— Monthly reporting and payment, exception
- KRS 143A.090— Extension of time for filing return or paying tax, interest
- KRS 143A.100— Audit -- Additional assessment -- Determination of liability when business discontinued -- Statute of limitations
- KRS 143A.110— Interest on past due taxes
- KRS 143A.120— Offset of overpayments against underpayments
- KRS 143A.130— Taxpayer required to keep records
- KRS 143A.140— Refund or credit -- Form for claim
- KRS 143A.990— Civil penalties for violation of chapter
- KRS 143A.991— Penalties