Kansas § 79-4218 Mineral severance tax; tax in addition to property tax

Kansas Statutes

§ 79-4218 — Mineral severance tax; tax in addition to property tax

Kansas § 79-4218

Ch. 79TAXATION

Art. 42MINERAL SEVERANCE TAX

This text of Kansas § 79-4218 (Mineral severance tax; tax in addition to property tax) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-4218 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.