Collections
Kentucky Revised Statutes

Chapter 143A

Ky. Rev. Stat. Ann. ch. 143A

Natural Resources Severance And Processing Taxes

Commonwealth of Kentucky

143A.010Definitions for chapter. (Effective July 15, 2026)143A.020Levy of natural resources severance and processing tax -- Application of tax.143A.025Natural gas severance incentives.143A.030Exemptions. (Effective July 15, 2026)143A.033Credit for production from recovered inactive natural gas well.143A.035Credit against tax imposed on severed or processed limestone.143A.036Limitation on tax on limestone used in manufacture of cement.143A.037Limitation of tax on clay -- Credit for clay used in landfills.143A.040Department of Revenue to administer tax.143A.050Certificate of registration required.143A.060Collection of tax -- Agreement for processor to pay tax due from severor -- Provisions applicable to natural gas.143A.070Bond of taxpayer may be required.143A.080Monthly reporting and payment, exception.143A.090Extension of time for filing return or paying tax, interest.143A.100Audit -- Additional assessment -- Determination of liability when business discontinued -- Statute of limitations.143A.110Interest on past due taxes.143A.120Offset of overpayments against underpayments.143A.130Taxpayer required to keep records.143A.140Refund or credit -- Form for claim.143A.990Civil penalties for violation of chapter.143A.991Penalties.