Kansas § 79-4222 Mineral severance tax; tax withholding and remittance when title to minerals disputed

Kansas Statutes

§ 79-4222 — Mineral severance tax; tax withholding and remittance when title to minerals disputed

Kansas § 79-4222

Ch. 79TAXATION

Art. 42MINERAL SEVERANCE TAX

This text of Kansas § 79-4222 (Mineral severance tax; tax withholding and remittance when title to minerals disputed) 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. § 79-4222 (2026).

Text

When the title to any coal, oil or gas severed from the earth or water is in dispute and the purchaser of such coal, oil or gas is withholding payments on account of litigation, or for any other reason, such purchaser is hereby authorized, empowered and required to deduct from the gross amount thus held the amount of the tax imposed less the amount of any credit to which the taxpayer is entitled and to make remittance thereof to the director as provided in this act.

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When the title to any coal, oil or gas severed from the earth or water is in dispute and the purchaser of such coal, oil or gas is withholding payments on account of litigation, or for any other reason, such purchaser is hereby authorized, empowered and required to deduct from the gross amount thus held the amount of the tax imposed less the amount of any credit to which the taxpayer is entitled and to make remittance thereof to the director as provided in this act.