Kentucky Revised Statutes
Includes enactments through the 2022 Special Session
The KRS database was last updated on 05/28/2023
.010 Definitions for chapter.
.020 Levy of natural resources severance and processing tax -- Application of tax.
.025 Natural gas severance incentives.
.033 Credit for production from recovered inactive natural gas well.
.035 Credit against tax imposed on severed or processed limestone.
.036 Limitation on tax on limestone used in manufacture of cement.
.037 Limitation of tax on clay -- Credit for clay used in landfills.
.040 Department of Revenue to administer tax.
.050 Certificate of registration required.
.060 Collection of tax -- Agreement for processor to pay tax due from severor -- Provisions applicable to natural gas.
.070 Bond of taxpayer may be required.
.080 Monthly reporting and payment, exception.
.090 Extension of time for filing return or paying tax, interest.
.100 Audit -- Additional assessment -- Determination of liability when business discontinued -- Statute of limitations.
.110 Interest on past due taxes.
.120 Offset of overpayments against underpayments.
.130 Taxpayer required to keep records.
.140 Refund or credit -- Form for claim.
.990 Civil penalties for violation of chapter.