79-4222. Mineral severance tax; tax withholding and remittance when title to minerals disputed. When the title to any coal, oil or gas severed from the earth or water is in dispute and the purchaser of such coal, oil or gas is withholding payments on account of litigation, or for any other reason, such purchaser is hereby authorized, empowered and required to deduct from the gross amount thus held the amount of the tax imposed less the amount of any credit to which the taxpayer is entitled and to make remittance thereof to the director as provided in this act.
History: L. 1983, ch. 313, § 7; L. 1987, ch. 393, § 6; 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.