"New technology," as used in K.S.A. 79-4217 and amendments thereto, shall include three-dimensional seismic studies and other technology that may be certified by the KCC technical staff. The applicant shall furnish to the Kansas corporation commission proof that the production is the result of new technology, as may be required by the commission staff. All wells drilled as a result of the utilization of new technology shall qualify for the severance tax exemption.
Kan. Admin. Regs. § 82-3-905