Kentucky Revised Statutes
Chapter 143A - Natural resources severance and processing taxes

143A.010 Definitions for chapter. - Waiting for content...

143A.020 Levy of natural resources severance and processing tax -- Application of tax. - Waiting for content...

143A.025 Natural gas severance incentives. - Waiting for content...

143A.030 Exemptions. - Waiting for content...

143A.033 Credit for production from recovered inactive natural gas well. - Waiting for content...

143A.035 Credit against tax imposed on severed or processed limestone. - Waiting for content...

143A.036 Limitation on tax on limestone used in manufacture of cement. - Waiting for content...

143A.037 Limitation of tax on clay -- Credit for clay used in landfills. - Waiting for content...

143A.040 Department of Revenue to administer tax. - Waiting for content...

143A.050 Certificate of registration required. - Waiting for content...

143A.060 Collection of tax -- Agreement for processor to pay tax due from severor -- Provisions applicable to natural gas. - Waiting for content...

143A.070 Bond of taxpayer may be required. - Waiting for content...

143A.080 Monthly reporting and payment, exception. - Waiting for content...

143A.090 Extension of time for filing return or paying tax, interest. - Waiting for content...

143A.100 Audit -- Additional assessment -- Determination of liability when business discontinued -- Statute of limitations. - Waiting for content...

143A.110 Interest on past due taxes. - Waiting for content...

143A.120 Offset of overpayments against underpayments. - Waiting for content...

143A.130 Taxpayer required to keep records. - Waiting for content...

143A.140 Refund or credit -- Form for claim. - Waiting for content...

143A.990 Civil penalties for violation of chapter. - Waiting for content...

143A.991 Penalties. - Waiting for content...