When are the Kansas mineral severance tax return and payment due after the 2014 change?

Plain-English summary

Kansas Notice 14-12 (July 1, 2014) aligns the mineral severance tax return and payment due dates. It replaces Notice 12-16, which has been revoked.

The change. 2014 Senate Bill 266 (Section 7 amends K.S.A. 79-4220; Section 8 amends K.S.A. 79-4221) changes the due dates:

• Before: the return was due by the end of the first month following production; the tax remittance was due on the 20th day of the second month following production.
• After: both the return and the remittance are due on the 20th day of the second month following production.

Effective date. SB 266 is effective July 1, 2014. As a result, July production is reported, and the tax due, on September 20, 2014. Production in reporting periods before July 1, 2014 continues under the prior reporting and payment requirements. The amendments also restate several provisions of the statutes for clarity.

What this means for you

Oil, gas and mineral producers

• The return and payment now share one deadline -- the 20th of the second month after production -- so you no longer file the return a month before paying.

Tax preparers

• For production before July 2014, use the old schedule; for July 2014 production onward, both return and payment are due the 20th of the second following month.

Common questions

What are the new due dates? Both the return and the payment are due the 20th day of the second month following production.

When is July 2014 production due? September 20, 2014.

What about pre-July 2014 production? It stays under the prior reporting and payment schedule.

Does this replace an earlier notice? Yes -- it replaces the revoked Notice 12-16.

Citations and references

• K.S.A. 79-4220 and K.S.A. 79-4221 -- the mineral severance tax return and remittance provisions, amended by Sections 7 and 8 of 2014 Senate Bill 266.
• 2014 Senate Bill 266 -- the amending legislation.
• Replaces the revoked Notice 12-16.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 14-12

Original ruling text

Policy & Research Phone: 785-296-3081
915 SW Harrison St FAX: 785-296-7928
Topeka KS 66612-1588 www.ksrevenue.org
Nick Jordan, Secretary Department of Revenue Sam Brownback, Governor
Richard Cram, Director

                                     Notice 14-12

                      Mineral Severance Tax Return Due Date

                                     (July 1, 2014)

          [Note: This Notice replaces Notice 12-16 which has been revoked.]

  During the 2014 Legislative Session Senate Bill 266 was passed and signed into law.

Section 7 of the Bill amends K.S.A. 79-4220, and Section 8 amends K.S.A. 79-4221, both of
which address the Kansas mineral severance tax

  Prior to enactment of this Bill the mineral severance tax return was due by the end of the

first month following production, and the tax remittance was due on the twentieth (20th) day of
the second month following production. Under the amended provisions, both the return and the
remittance will be due on the twentieth (20th) day of the second month following production.

  Senate Bill 266 is effective July 1, 2014. As a result, production during July will be

reported, and the tax on this production will be due, on September 20, 2014. Production in
reporting periods prior to July 1, 2014, will continue to be subject to current reporting and
payment requirements.

  The amendments to K.S.A. 79-4220 and 79-4221 also restate several provisions of the

statutes to provide clarity.

                                 Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site,
www.ksrevenue.org. If you have questions about this Notice, please contact:

                             Taxpayer Assistance Center
                            Kansas Department of Revenue
                            915 SW Harrison St., 1st Floor
                              Topeka, KS 66612-1588
                                Phone: 785-368-8222
                                 Fax: 785-291-3614