Kansas Statutes
Article 42 - Mineral Severance Tax
79-4229 Same; severability clause.

79-4229. Same; severability clause. If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provision or application, and to this end the provisions of this act are declared to be severable.
History: L. 1983, ch. 313, ยง 14; 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.