79-4230. Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment. An oil or gas mineral severance tax return required to be submitted pursuant to K.S.A. 79-4221 and amendments thereto, in addition to the provisions therein, shall be utilized to report those fees assessed by the state corporation commission pursuant to subsection (c) of K.S.A. 55-609 and amendments thereto or subsection (c) of K.S.A. 55-711 and amendments thereto and such other information pertaining to the production on which such fees are assessed as determined necessary pursuant to a memorandum of agreement executed on behalf of the state corporation commission and the departments of revenue and health and environment. Such fees shall be payable to the state at the same time the tax is payable under the provisions of K.S.A. 79-4220 and amendments thereto and they shall be remitted at the same time the tax is remitted by the purchaser or operator responsible for remitting the tax.
History: L. 1986, ch. 204, § 3; L. 1995, ch. 204, § 20; 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.