Notice

Notice Number:Crude Oil & Natural Gas Production Reports
Tax Type:Mineral Severance Tax
Brief Description:Monthly reporting/penalty - gas & oil
Keywords:
Effective Date:07/01/1986


Body:
KANSAS DEPARTMENT OF REVENUE
Division of Taxation
Mineral Tax Bureau
Docking State Office Building
Topeka, KS 66625-0001


DATE: January 13, 1989

RE: CRUDE OIL & NATURAL GAS PRODUCTION REPORTS


The 1986 Kansas legislature passed legislation allowing purchasers of crude oil and natural gas to file monthly reports with the Kansas Department of Revenue and cease filing duplicate reports with the Kansas Corporation Commission. The due date for these reports is on or before the last day of the first month following the end of every calendar month in which oil or gas is removed from the lease or production unit.

K.S.A. 79-4225(b) imposes a $25 a day penalty for delinquent filed monthly natural gas well reports (Mt/03) and monthly crude oil reports (MT/01). Because of the necessity of this department to transfer information to the Kansas Corporation Commission, this penalty will be strictly enforced beginning with the January, 1989 production period.

The number of delinquent reports has increased significantly in the last few months requiring this notice to be issued. Should you have any questions please contact this office.

Bob Clelland
Kansas Department of Revenue
Mineral Tax Bureau
Topeka, Ks. 66625-0001
913-296-7713





Date Composed: 10/06/1997 Date Modified: 10/10/2001