Kan. Admin. Regs. § 82-3-904
Current through Register Vol. 43, No. 24, June 13, 2024
When a new well or the opening of a new zone in an existing well would qualify for a severance tax exemption both as a new pool under K.S.A. 79-4217(b)(4), and amendments thereto, and as a production enhancement project under K.S.A. 79-4217(b)(6)(A)(4)(ii), and amendments thereto, the operator shall elect which exemption is being claimed. The seven-year exemption for any other production enhancement project for a well already qualifying for a new pool exemption shall begin on the date of the first sale after the enhancement project is completed.
Kan. Admin. Regs. § 82-3-904