Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-4218
Mineral severance tax; tax in addition to property tax
Official textksrevisor.govlast amended
Except as otherwise provided in this act, the tax imposed by K.S.A. 79-4217 shall be upon the severing and producing of coal, oil or gas in this state, regardless of the place of sale of such coal, oil or gas or to whom sold or by whom used, or the fact that the delivery thereof may be made to points outside the state. The taxes imposed by this act shall be in addition to all taxes imposed upon real or personal property by the state of Kansas or by any taxing subdivision thereof.
Amendment history
L. 1983, ch. 313, § 3; L. 1987, ch. 393, § 3; July 1.
Source: view the official text
In this article (18 sections)
- 79-4215 · Repealed
- 79-4216 · Mineral severance tax; definitions
- 79-4217 · Mineral severance tax; imposition of tax; rate; measurement…
- 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…
- 79-4221 · Mineral severance tax; filing of returns and remittance of…
- 79-4222 · Mineral severance tax; tax withholding and remittance when…
- 79-4223 · Mineral severance tax; records required of mineral…
- 79-4224 · Mineral severance tax; inspection of records by director,…
- 79-4225 · Same; penalties and interest for nonpayment of tax, and…
- 79-4226 · Mineral severance tax; recordkeeping requirements; time…
- 79-4227 · Mineral severance tax; disposition of revenue; mineral…
- 79-4228 · Same; rules and regulations
- 79-4229 · Same; severability clause
- 79-4230 · Reporting and payment of fees assessed by corporation…
- 79-4231 · Repealed
- 79-4232 · Same; abolish fund on July 1, 2016