Memorandum

Identifying Information:
Tax Type:Mineral Severance Tax
Brief Description:Crude Oil Exemptions
Keywords:
Effective Date:05/01/1988
Does this document represent current KDOR policy?
Expiration Date:04/30/1989



Body:
M E M O R A N D U M

TO: Kansas Crude Oil Operators

FROM: Kansas Department of Revenue, Mineral Tax Bureau

DATE: November 2, 1987

SUBJECT: Change in Crude Oil Exemptions


The 1987 Kansas legislature enacted Senate Bill 1, which changes the way crude oil exemptions are determined effective May 1, 1988. Enclosed are the new forms to be used to verify lease exemptions. These forms may be reproduced if you need additional copies.

Following is a brief summary of the changes in crude oil lease exemptions reflected in Senate Bill 1 for wells over 2,000 feet deep:


Date Composed: 10/07/1997 Date Modified: 10/09/2001