Kan. Admin. Regs. § 92-9-5
The lessee shall notify the director of taxation before commencing operations on any navigable streambed.
(Authorized by K.S.A. 70a-103; implementing K.S.A. 2001 Supp. 70a-102, K.S.A. 70a-103; effective Jan. 1, 1966; amended March 29, 2002.)