___________ Tax Type _____________  _ Document Type _ __ Identifying Information ___  _____________ Topic ___________________  2020 Legislative Changes Alcoholic Beverage Control All Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Clean Drinking Water Fee Corporate Income Tax Corporation Franchise Corporation Franchise Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Estate Tax Food Sales Tax Refund Franchise Tax Gallonage Tax Grain Tax Homestead Property Tax Refunds Individual Income Tax Inheritance Tax Intangible Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Marijuana and Controlled Substances Mineral Severance Tax Kansas Retailers' Sales Tax Mineral Severance Tax 2014 Enrolled Bill 2014 Senate Bill 266 AN ACT concerning taxation; relating severance to tax payment and return filing date; sales tax, countywide authority for Rooks county and certain exemptions; property tax, exemptions for certain donations of property to the state and amateur-built aircraft; amending K.S.A. 79-220, 79-4220 and 79-4221 and K.S.A. 2013 Supp. 12-187, 12-189, 12-192, 79-213 and 79-3606, as amended by section 8 of 2014 Senate Bill No. 265 and repealing the existing sections; also repealing K.S.A. 2013 Supp. 79-3606, as amended by section 1 of 2014 Senate Substitute for House Bill No. 2378. Mineral Severance Tax 2014 Enrolled Bill 2014 House Substitute for Senate Bill 245 AN ACT making and concerning education funding; relating to mineral production; creating the mineral production education fund; abolishing the oil and gas valuation depletion trust fund; concerning school financing sources; making and concerning appropriations for fiscal year 2017; amending K.S.A. 2013 Supp. 19-101a, 19-271, 72-6410, as amended by section 37 of 2014 Senate Substitute for House Bill No. 2506, 72-6431, as amended by section 41 of 2014 Senate Substitute for House Bill No. 2506, 79-4227 and 79-4231 and repealing the existing sections; also repealing K.S.A. 2013 Supp. 19-271, as amended by section 5 of this act and 79-4231, as amended by section 9 of this act. Mineral Severance Tax KSA 79-4219 Mineral severance tax; credit against tax. Mineral Severance Tax KSA 79-4228 Same; rules and regulations. Mineral Severance Tax KSA 79-4225 Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns. Mineral Severance Tax KSA 79-4222 Mineral severance tax; tax withholding and remittance when title to minerals disputed. Mineral Severance Tax KSA 79-4224 Mineral severance tax; inspection of records by director, when; subpoena power, contempt. Mineral Severance Tax KSA 79-4218 Mineral severance tax; tax in addition to property tax. Mineral Severance Tax KSA 79-4230 Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment. Mineral Severance Tax KSA 79-4223 Mineral severance tax; records required of mineral transporters. Mineral Severance Tax KSA 79-4229 Same; severability clause. Mineral Severance Tax KSA 79-4216 Mineral severance tax; definitions. Mineral Severance Tax KSA 79-4226 Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations. Mineral Severance Tax KSA 79-4217 Mineral severance tax; imposition of tax; rate; measurement of production; exemptions. Mineral Severance Tax KSA 79-4231 Oil and gas valuation depletion trust fund; distribution of moneys to counties. Mineral Severance Tax KSA 79-4232 Same; abolish fund on July 1, 2016. Mineral Severance Tax KSA 79-4227 Mineral severance tax; disposition of revenue; mineral production tax refund fund; special county mineral production tax fund; mineral production education fund; distribution of revenue to counties and school districts, procedure. Mineral Severance Tax KSA 79-4221 Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest. Mineral Severance Tax KSA 79-4220 Mineral severance tax; tax due and payable, when; persons liable for payment and collection; withholding by first purchaser; state lien on production, when. Alcoholic Beverage Control Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Corporate Income Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Gallonage Tax Grain Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Mineral Severance Tax Motor Vehicle Fuel Tax Privilege Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Rental Excise Tax Withholding and Declaration of Estimated Memorandum Policy Council Administrative Determination Registration by FAX Corporate Income Tax Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Individual Income Tax Inheritance Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquor Drink Tax Liquor Enforcement Tax Mineral Severance Tax Motor Vehicle Fuel Tax Privilege Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Rental Excise Tax Withholding and Declaration of Estimated Memorandum Policy Council Determination Memorandum Application of Payments to Past Due Accounts Corporate Income Tax Homestead Property Tax Refunds Individual Income Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Mineral Severance Tax Privilege Withholding and Declaration of Estimated Memorandum -- 2014 Legislative Changes and Enactments Individual Income Tax Homestead Property Tax Refunds Kansas Retailers' Sales Tax Withholding and Declaration of Estimated Corporate Income Tax Mineral Severance Tax Memorandum -- 2012 Legislative Changes & Enactments. Mineral Severance Tax Memorandum 1984 Legislative Changes Natural Gas Exemptions/common meter Mineral Severance Tax Memorandum Crude Oil Exemptions Corporation Franchise Individual Income Tax Homestead Property Tax Refunds Motor Vehicle Fuel Tax Property Tax Kansas Retailers' Sales Tax Mineral Severance Tax Withholding and Declaration of Estimated Vehicles Alcoholic Beverage Control Notice 05-02 Summary of the major 2005 legislative enactments relating to taxes and motor vehicles administered by the Kansas Department of Revenue. Mineral Severance Tax Notice 12-02 2012 Mineral Severance Tax Legislative Update Mineral Severance Tax Notice 13-15 2013 Mineral Severance Tax legislative update. Mineral Severance Tax Notice 14-12 Mineral Severance Tax Return Due Date Mineral Severance Tax Notice 18-03 Increase In Oil and Gas Conservation Fees Mineral Severance Tax Notice Crude Oil & Natural Gas Production Reports Monthly reporting/penalty - gas & oil Mineral Severance Tax Notice Crude Oil & Natural Gas Production Reports Monthly reporting/penalty - gas & oil Mineral Severance Tax Notice Exemptions for Oil Production Mineral Severance Tax Notice Crude Oil Exemptions Mineral Severance Tax Notice New Legislation,Definitions Mineral Severance Tax Notice Mineral Severance Tax 1998 LEGISLATIVE UPDATE Mineral Severance Tax Notice Increase in the Oil and Gas Conservation Fees Mineral Severance Tax QA Frequently Asked Question for Mineral Severance Tax Frequently Asked Question for Mineral Severance Tax Mineral Severance Tax Rev. Ruling 92-1998-01 Gross Value Mineral Severance Tax Rev. Ruling Ruling 26-83-1 Taxation of Production Increases of Governmental Units Corporate Income Tax Mineral Severance Tax Session Law L. 2003 ch. 038 An Act concerning the uniform principal and income act; relating to minerals and other natural resources; amending K.S.A. 2002 Supp. 58-9-411 and repealing the existing section. Kansas Retailers' Sales Tax Mineral Severance Tax Property Tax Vehicles Session Law L. 2004 ch. 173 AN ACT concerning taxation; amending K.S.A. 8-2411, 10-306, 79-332a, 79-1427a, 79-1439, 79-1459, 79-3458, 79-4216 and 79-5205 and K.S.A. 2003 Supp. 12-187, 12-198, 12-1770a, as amended by section 25 of 2004 House Bill No. 2647, 79-201b, 79-201c, 79-412, 79-2005, 79-3408, 79-3651 and 79-4217 and repealing the existing sections. Mineral Severance Tax Session Law L. 2001 ch. 191 An Act concerning hydrocarbons; providing for regulation of underground storage thereof; prohibiting certain acts and providing penalties for violations; relating to disposition of certain fees; amending K.S.A. 2000 Supp. 55-150, 55-155, as amended by section 190 of 2001 Senate Bill No. 15, 55-161, 55-179, 55-180, as amended by section 193 of 2001 Senate Bill No. 15, 55-182, 65-171d and 74-623 and repealing the existing sections. Mineral Severance Tax Session Law L. 2005 ch. 173 AN ACT concerning oil and gas; relating to the taxation thereof; creating the oil and gas valuation depletion trust fund and providing for distribution of moneys therefrom; also relating to drilling wells; raising financial assurance responsibilities; amending K.S.A. 2004 Supp. 55-155 and 79-4227 and repealing the existing sections. Mineral Severance Tax Session Law L. 2006 ch. 010 AN ACT concerning oil and gas; requiring information; amending K.S.A. 55-1622 and repealing the existing section. Motor Vehicle Fuel Tax Other Privilege Property Tax Public Water Supply Fee Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Vehicles Rental Excise Tax Water Protection Fee Withholding and Declaration of Estimated Tax (Not Categorized)