Chapter 143a. Natural Resources Severance and Processing Taxes
Index
- KRS 143A.010 Definitions
- KRS 143A.020 Levy of Natural Resources Severance and Processing Tax - Application of Tax
- KRS 143A.025 Natural Gas Severance Incentives
- KRS 143A.030 Exemptions
- KRS 143A.033 Credit For Production From Recovered Inactive Natural Gas Well
- KRS 143A.035 Credit Against Tax Imposed On Severed Or Processed Limestone
- KRS 143A.036 Limitation On Tax On Limestone Used In Manufacture of Cement
- KRS 143A.037 Limitation of Tax On Clay - Credit For Clay Used In Landfills
- KRS 143A.040 Department of Revenue to Administer Tax
- KRS 143A.050 Certificate of Registration Required
- KRS 143A.060 Collection of Tax - Agreement For Processor to Pay Tax Due From Severor - Provisions Applicable to Natural Gas
- KRS 143A.070 Bond of Taxpayer May Be Required
- KRS 143A.080 Monthly Reporting and Payment, Exception
- KRS 143A.090 Extension of Time For Filing Return Or Paying Tax, Interest
- KRS 143A.100 Audit - Additional Assessment - Determination of Liability When Business Discontinued - Statute of Limitations
- KRS 143A.110 Interest On Past Due Taxes
- KRS 143A.120 Offset of Overpayments Against Underpayments
- KRS 143A.130 Taxpayer Required to Keep Records
- KRS 143A.140 Refund Or Credit - Form For Claim
- Penalties