79-4224. Mineral severance tax; inspection of records by director, when; subpoena power, contempt. The director shall have the power to require any operator, producer or person purchasing any coal, oil or gas severed from the earth or water to furnish any additional information deemed to be necessary for the purpose of computing the amount of the tax, and for such purpose to examine the meter and other charts, books, records and all files of such person, and for such purpose the director shall have the power to issue subpoenas and examine witnesses under oath, and if any witness shall fail or refuse to appear at the request of the director, or refuses access to books, records and files, the district court of the proper county, or the judge thereof, on application of the director, shall compel obedience by proceedings for contempt, as in the case of disobedience of the requirements of a subpoena issued from such court or a refusal to testify therein.
History: L. 1983, ch. 313, § 9; L. 1987, ch. 393, § 8; 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.