Kansas Statutes 79-4221. Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest
Terms Used In Kansas Statutes 79-4221
- Director: means the director of taxation. See Kansas Statutes 79-4216
- Gas: means natural gas, and all other raw, unrefined gas or gases, all constituent parts of any such gas or gases and refined products derived from any such gas or gases, including, but not limited to, methane, ethane, propane, butane and helium, taken from below the surface of the earth or water in this state, regardless of whether from a gas well or from a well also productive of oil or any other product. See Kansas Statutes 79-4216
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
- Oil: means petroleum, or other crude oil, condensate, casinghead gasoline, or other mineral oil which is severed or withdrawn from below the surface of the soil or water in this state. See Kansas Statutes 79-4216
- Operator: means the person primarily responsible for the management and operation of coal, oil or gas productions from a lease, production unit or mine. See Kansas Statutes 79-4216
- Person: means any natural person, firm, copartnership, joint venture, association, corporation, estate, trust or any other group or combination acting as a unit, and the plural as well as the singular number. See Kansas Statutes 79-4216
- Property: includes personal and real property. See Kansas Statutes 77-201
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
(a) A return shall be made to the director upon forms prescribed and furnished by the director, on or before the 20th day of the second month following the end of every calendar month in which oil, gas or coal is removed from a lease or production unit or mine.
(1) If the oil, gas or coal is sold to a purchaser, every purchaser or operator responsible for remitting the tax imposed under the provisions of Kan. Stat. Ann. § 79-4217, and amendments thereto, shall make the return showing the gross quantity of oil, gas or coal purchased during the month for which the return is filed, the price paid therefor, the correct name and address of the operator or other person from whom the same was purchased, a full description of the property from which such oil, gas or coal was severed and the amount of tax due.
(2) If oil, gas or coal is not sold to a purchaser, or if the operator elects to remit the tax as authorized under Kan. Stat. Ann. § 79-4220, and amendments thereto, or if the operator is required to remit the tax pursuant to Kan. Stat. Ann. § 79-4220, and amendments thereto, the operator shall make the return showing the gross quantity of oil, gas or coal removed during such month for which the return is filed and a full description of the property from which the same was severed.
(b) Each monthly return shall be filed on separate forms as to product and county and lease, production unit or mine. All such monthly returns shall be signed by the purchaser or operator, as the case may be, or a duly authorized agent thereof.
(c) The reporting requirements of this section shall be applicable to the severance and production in this state of all gas which is metered and all coal and oil regardless of whether the severance and production thereof is subject to or exempt from the tax imposed by Kan. Stat. Ann. § 79-4217, and amendments thereto.
(d) A penalty for late filing a return shall be imposed in accordance with Kan. Stat. Ann. § 79-4225, and amendments thereto.