79-4218. Mineral severance tax; tax in addition to property tax. Except as otherwise provided in this act, the tax imposed by K.S.A. 79-4217 shall be upon the severing and producing of coal, oil or gas in this state, regardless of the place of sale of such coal, oil or gas or to whom sold or by whom used, or the fact that the delivery thereof may be made to points outside the state. The taxes imposed by this act shall be in addition to all taxes imposed upon real or personal property by the state of Kansas or by any taxing subdivision thereof.
History: L. 1983, ch. 313, § 3; L. 1987, ch. 393, § 3; July 1.
Structure Kansas Statutes
Article 42 - Mineral Severance Tax
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.
79-4222 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.
79-4228 Same; rules and regulations.