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U.S. State Codes
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Kansas
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Chapter 79 TAXATION
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Article 42 MINERAL SEVERANCE TAX
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.