Kansas Statutes
Chapter 79 - Taxation
Article 42 - Mineral Severance Tax

79-4216 Mineral severance tax; definitions. - 79-4216. Mineral severance tax; definitions. As used in this act,...

79-4217 Mineral severance tax; imposition of tax; rate; measurement of production; exemptions. - 79-4217. Mineral severance tax; imposition of tax; rate; measurement of...

79-4218 Mineral severance tax; tax in addition to property tax. - 79-4218. Mineral severance tax; tax in addition to property tax....

79-4219 Mineral severance tax; credit against tax. - 79-4219. Mineral severance tax; credit against tax. (a) There shall...

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. - 79-4220. Mineral severance tax; tax due and payable, when; persons...

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

79-4222 Mineral severance tax; tax withholding and remittance when title to minerals disputed. - 79-4222. Mineral severance tax; tax withholding and remittance when title...

79-4223 Mineral severance tax; records required of mineral transporters. - 79-4223. Mineral severance tax; records required of mineral transporters. When...

79-4224 Mineral severance tax; inspection of records by director, when; subpoena power, contempt. - 79-4224. Mineral severance tax; inspection of records by director, when;...

79-4225 Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns. - 79-4225. Same; penalties and interest for nonpayment of tax, and...

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

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. - 79-4227. Mineral severance tax; disposition of revenue; mineral production tax...

79-4228 Same; rules and regulations. - 79-4228. Same; rules and regulations. The secretary is hereby authorized...

79-4229 Same; severability clause. - 79-4229. Same; severability clause. If any provision of this act...

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

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