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