Kansas Statutes
Article 42 - Mineral Severance Tax
79-4228 Same; rules and regulations.

79-4228. Same; rules and regulations. The secretary is hereby authorized to adopt such rules and regulations as may be necessary to administer and enforce the provisions of this act.
History: L. 1983, ch. 313, § 13; April 28.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

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.

79-4220 Mineral severance tax; tax due and payable, when; persons liable for payment and collection; withholding by first purchaser; state lien on production, when.

79-4221 Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest.

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.

79-4226 Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations.

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.

79-4228 Same; rules and regulations.

79-4229 Same; severability clause.

79-4230 Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment.

79-4232 Same; abolish fund on July 1, 2016.