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Kentucky Revised Statutes

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Statutes Last Updated July 23, 2012

Includes Enactments through the 2012 Extraordinary Session
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KRS Chapter 143A00

  • .010   Definitions.

  • .020   Levy of natural resources severance and processing tax -- Application of tax.

  • .025   Natural gas severance incentives.

  • .030   Exemptions.

  • .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.

    • Penalties

  • .990   Civil penalties for violation of chapter.

  • .991   Penalties.

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