Ezel / Tax Rulings / KS
KS Notice 89-0113 Mineral Severance Tax 1989-01-13

When were Kansas monthly oil and gas production reports due, and what late penalty applied?

Short answer: Purchasers of Kansas crude oil and natural gas filed monthly production reports with the Department of Revenue by the last day of the first month after each production month. K.S.A. 79-4225(b) imposed a $25-per-day penalty for delinquent monthly gas report MT/03 and crude-oil report MT/01 filings. The Department announced strict enforcement beginning with the January 1989 production period.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is official Kansas Department of Revenue guidance. The prior-notices index and filename identify it as Notice 89-0113, while the body is an unnumbered notice dated January 13, 1989. The index also carries a duplicate 89-0701 copy with an OCR-corrupted penalty figure; this page uses the date-matching, clearer official copy. The forms and penalty administration are historical. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Kansas purchasers of crude oil and natural gas filed monthly production reports with the Department of Revenue instead of filing duplicate reports with the Kansas Corporation Commission.

The report was due on or before the last day of the first month following the production month in which oil or gas was removed from the lease or production unit.

K.S.A. 79-4225(b) imposed a $25-per-day penalty for late filings of:

  • Monthly natural-gas well report MT/03.
  • Monthly crude-oil report MT/01.

Because the Department needed to transfer the data to the Kansas Corporation Commission, it announced strict penalty enforcement beginning with the January 1989 production period.

What this means for you

A purchaser's reporting calendar ran one month behind production, and each late day could generate a separate $25 penalty. Timely monthly reporting also supported the Department's transmission of production data to the Commission.

Common questions

Q: When was a January production report due?
A: By the last day of February.

Q: What was the stated late penalty?
A: $25 for each delinquent day.

Q: Which reports were identified?
A: MT/03 for natural gas and MT/01 for crude oil.

Citations and references

  • K.S.A. 79-4225(b) — delinquent monthly-report penalty.
  • 1986 Kansas legislation consolidating purchaser reports with the Department.

Subject

Crude Oil and Natural Gas Production Reports

Source

Original ruling text

Notice
Notice Number: Crude Oil & Natural Gas Production Reports
Tax Type: Mineral Severance Tax
Brief Description: Monthly reporting/penalty - gas & oil
Keywords:
Effective Date: 07/01/1986

Body:
KANSAS DEPARTMENT OF REVENUE
Division of Taxation
Mineral Tax Bureau
Docking State Office Building
Topeka, KS 66625-0001

DATE: January 13, 1989

RE: CRUDE OIL & NATURAL GAS PRODUCTION REPORTS

The 1986 Kansas legislature passed legislation allowing purchasers of crude oil and natural gas to file monthly reports with the
Kansas Department of Revenue and cease filing duplicate reports with the Kansas Corporation Commission. The due date for these
reports is on or before the last day of the first month following the end of every calendar month in which oil or gas is
removed from the lease or production unit.

K.S.A. 79-4225(b) imposes a $25 a day penalty for delinquent filed monthly natural gas well reports (Mt/03) and monthly crude oil
reports (MT/01). Because of the necessity of this department to transfer information to the Kansas Corporation Commission, this
penalty will be strictly enforced beginning with the January, 1989 production period.

The number of delinquent reports has increased significantly in the last few months requiring this notice to be issued. Should you
have any questions please contact this office.

Bob Clelland
Kansas Department of Revenue
Mineral Tax Bureau
Topeka, Ks. 66625-0001
913-296-7713

Date Composed: 10/06/1997 Date Modified: 10/10/2001

                                                   Return to KSA Listing

Get today's answer for your situation

You just read a 1989 ruling on this question. Ezel checks current Kansas tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.