NATURAL RESOURCES SEVERANCE AND PROCESSING TAXES

KRS tit. XI, ch. 143A

in effect

KRS 143A.010 Definitions for chapter

143A.010. Definitions for chapter As used in this chapter: (1) "Department" means the Department of Revenue; (2) "Natural resource" means all forms of minerals, including but not limited to rock, stone, limestone, shale, gravel, sand, clay, fluorspar, natural gas, and natural gas liquids, which are contained in or on the soils or waters of this state. For purposes of this chapter, "natural resource" does not include coal and oil which are taxed under KRS 143.020 and 137.120; (3) "Severing" or "severed" means the physical removal of the natural resource from the earth or waters of this state by any means; however, "severing" or "severed" shall not include the removal of natural gas from underground storage facilities into which the natural gas has been mechanically injected following its initial removal from the earth; (4) (a) "Taxpayer" means and includes any individual, partnership, joint venture, association, corporation, receiver, trustee, guardian, executor, administrator, fiduciary, or representative of any kind engaged in the business of severing and/or processing natural resources in this state for sale or use. In instances where contracts, either oral or written, are entered into whereby persons, organizations, or businesses are engaged in the business of severing and/or processing a natural resource but do not obtain title to or do not have an economic interest therein, the party who owns the natural resource or has an economic interest is the taxpayer. (b) For purposes of this chapter, a taxpayer possesses an economic interest in a natural resource where the taxpayer has acquired by investment any interest in a natural resource and secures, by any form of legal relationship, income derived from the severance or processing of the natural resource, to which the taxpayer must look for a return of the taxpayer's capital. A party who has no capital investment in the natural resource or who only receives an arm's length royalty shall not be considered as having an economic interest; (5) "Gross value" is defined as follows: (a) For natural resources severed and/or processed and sold during a reporting period, gross value is the amount received or receivable by the taxpayer; (b) For natural resources severed and/or processed, but not sold during a reporting period, gross value shall be determined as follows: 1. If the natural resource is to be sold under the terms of an existing contract, the contract price shall be used in computing gross value; and 2. If there is no existing contract, the fair market value for that grade and quality of the natural resource shall be used in computing gross value; (c) In a transaction involving related parties, gross value shall not be less than the fair market value for natural resources of similar grade and quality; (d) In the absence of a sale, gross value shall be the fair market value for natural resources of similar grade and quality; (e) If severed natural resources are purchased for the purp ose of processing and resale, the gross value is the amount received or receivable during the reporting period reduced by the amount paid or payable to the taxpayer actually severing the natural resource; (f) If severed natural resources are purchased for the purpose of processing and consumption, the gross value is the fair market value of processed natural resources of similar grade and quality reduced by the amount paid or payable to the taxpayer actually severing the natural resource; (g) In all instances, the gross value shall not be reduced by any taxes including the tax levied in KRS 143A.020, royalties, sales commissions, or any other expense; and (h) In all instances, transportation expense incurred in transporting a natural resource shall not be considered as gross income from the property; (6) "Processing" includes but is not limited to breaking, crushing, cleaning, drying, sizing, or loading or unloading for any purpose. "Processing" shall not include the act of unloading or loading for shipment n atural resources that have not been severed, cleaned, broken, crushed, dried, sized or otherwise treated in Kentucky; (7) "Related parties" means two (2) or more persons, organizations, or businesses owned or controlled directly or indirectly by the same i nterests; and (8) (a) "Transportation expense" means: 1. The amount paid by a taxpayer to a third party for transporting natural resources; and 2. The expenses incurred by a taxpayer using the taxpayer's own facilities in transporting natural resources fro m the point of extraction to a processing plant, tipple, or loading dock. (b) "Transportation expense" shall not include: 1. The cost of acquisition, improvements, and maintenance of real property; 2. The cost of acquisition and operating expenses of minin g and nonmining loading or unloading facilities; or 3. The cost of acquisition and operating expenses of equipment used to load or unload the natural resource at the point of extraction, processing facility, or mining and nonmining loading facility. Effective: July 15, 2026 History: Amended 2026 Ky. Acts ch. 161, sec. 32, effective July 15, 2026. -- Amended 2013 Ky. Acts ch. 119, sec. 20, effective July 1, 2013. -- Amended 2005 Ky. Acts ch. 85, sec. 544, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 133, sec. 2, effective July 15, 1994. -- Amended 1984 Ky. Acts ch. 173, sec. 1, effective July 13, 1984. -- Created 1980 Ky. Acts ch. 392, sec. 1, effective June 1, 1980.

KRS 143A.020 Levy of natural resources severance and processing tax -- Application of tax

143A.020. Levy of natural resources severance and processing tax -- Application of tax (1) For the privilege of severing or processing natural resources in this state, a tax is hereby levied at the rate of four and one-half percent (4.5%) on natural gas and four and one-half percent (4.5%) on all other natural resources, such rates to apply to the gross value of the natural resource severed or processed except that no tax shall be imposed on the processing of ball clay. (2) The tax shall apply to all taxpayers severing and/or processing natural resources in this state, and shall be in addition to all other taxes imposed by law. Effective: June 1, 1980 History: Created 1980 Ky. Acts ch. 392, sec. 2, effective June 1, 1980.

KRS 143A.025 Natural gas severance incentives

143A.025. Natural gas severance incentives (1) As used in this section: (a) "Alternative fuel facility" has the same meaning as in KRS 154.27-010; (b) "Approved company" has the same meaning as in KRS 154.27-010; (c) "Authority" has the same meaning as in KRS 154.27-010; (d) "Base amount" has the same meaning as in KRS 154.27-010; (e) "Capital investment" has the same meaning as in KRS 154.27-010; (f) "Eligible project" has the same meaning as in KRS 154.27-010; and (g) "Tax incentive agreement" has the same meaning as in KRS 154.27-010. (2) Notwithstanding any other provision of KRS 134.580 or this chapter, an approved company that purchases or severs natural gas or natural gas liquids that is subject to the tax imposed under KRS 143A.020 and that is specifically used by the approved company as feedstock for an alternative fuel facility described in KRS 154.27- 020(4)(d) may be eligible for an incentive under KRS 154.27-060. (3) A company approved for incentives under KRS 154.27-060 shall file a request for the incentive with the department within sixty (60) days of the completion of the construction, retrofit, or upgrade of the facility. In subsequent years, the approved company shall file a request for the incentive within sixty (60) days following the end of each calendar year. The request for incentives shall be in the form prescribed by the department through the promulgation of administrative regulations in accordance with KRS Chapter 13A. The request for incentives shall include but not be limited to the following information: (a) Verification of the base amount; (b) Verification of the thousand (1,000) cubic foot units (Mcf) of natural gas or gallons of natural gas liquids purchased and used or severed and used by the approved company as feedstock for an alternative fuel facility during the calendar year for which the request for incentives is being made; (c) Verification that the minimum capital investment as set forth in the tax incentive agreement has been made; (d) Verification of the output of natural-gas-derived or natural gas liquids-derived alternative transportation fuel; and (e) Any other information that the department may require. (4) (a) The department and the authority shall review the request for incentives jointly and shall verify that the request for incentives meets all requirements established by statute and administrative regulation. (b) The department shall verify the tax paid pursuant to KRS 143A.020 on the natural gas and natural gas liquids purchased or severed by the approved company and used as feedstock for an alternative fuel facility during the calendar year for which the application was submitted and shall determine the amount of the tax paid that qualifies for distribution to the approved company pursuant to this section. (c) The incentive amount shall be distributed to the approved company in quarterly installments beginning on July 1 of the year following the calendar year for which the request for incentives required under this section was submitted. (6) The approved company seeking incentives shall execute information-sharing agreements prescribed by the department with vendors from which it purchased natural gas and natural gas liquids to verify the value of natural gas and natural gas liquids purchased by the approved company and used as feedstock for an alternative fuel facility and the amount of tax paid under KRS 143A.020 on such natural gas and natural gas liquids. (7) The department shall notify the authority of the incentive distributed to each approved company upon request. Effective: July 15, 2010 History: Created 2010 Ky. Acts ch. 139, sec. 5, effective July 15, 2010.

KRS 143A.030 Exemptions

143A.030. Exemptions The taxes imposed in KRS 143A.020 do not apply to lead, zinc, and barite severed for any purposes or to rock, limestone, or gravel used for privately maintained but publicly dedicated roads or limestone when sold or used by the taxpayer for agricultural purposes so as to qualify for exemption from sales and use taxes as provided in KRS 139.480. Effective: July 15, 2026 History: Amended 2026 Ky. Acts ch. 161, sec. 31, effective July 15, 2026. -- Amended 2002 Ky. Acts ch. 367, sec. 2, effective August 1, 2002. -- Amended 1984 Ky. Acts ch. 173, sec. 2, effective July 13, 1984. -- Created 1980 Ky. Acts ch. 392, sec. 3, effective June 1, 1980.

KRS 143A.033 Credit for production from recovered inactive natural gas well

143A.033. Credit for production from recovered inactive natural gas well (1) As used in this section, "recovered inactive well" means a well that has been inactive for a consecutive two (2) year period or a well that has been plugged and abandoned, as determined by the Energy and Environment Cabinet, Division of Oil and Gas, and that resumes producing natural gas. (2) Every taxpayer engaged in severing or processing natural gas within this Commonwealth shall be allowed a credit against the tax imposed under KRS 143A.020 equal to four and one-half percent (4.5%) of the gross value of natural gas that is produced from a recovered inactive well. Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 24, sec. 116, effective July 15, 2010. -- Amended 2005 Ky. Acts ch. 123, sec. 16, effective June 20, 2005. -- Created 1998 Ky. Acts ch. 359, sec. 2, effective July 15, 1998.

KRS 143A.035 Credit against tax imposed on severed or processed limestone

143A.035. Credit against tax imposed on severed or processed limestone (1) A credit is hereby allowed against the tax imposed by this chapter on the gross value of limestone which is severed or processed within this state and sold to a purchaser outside of this state. (2) The credit allowed in subsection (1) of this section shall be equal to the tax imposed by this chapter on the gross value of a similar quantity of severed or processed limestone valued as of the day the sale is made to a purchaser outside of this state. (3) The credit allowed in this section shall extend only to a taxpayer who severs or processes limestone through the rip-rap construction aggregate or agricultural limestone stages, and who sells in interstate commerce not less than sixty percent (60%) of such stone. The credit shall not be allowed to a taxpayer who processes the limestone beyond the agricultural limestone stage. Effective: July 13, 1984 History: Created 1984 Ky. Acts ch. 173, sec. 3, effective July 13, 1984.

KRS 143A.036 Limitation on tax on limestone used in manufacture of cement

143A.036. Limitation on tax on limestone used in manufacture of cement Notwithstanding any other statutory provisions, the tax imposed by KRS 143A.020 applicable to limestone actually used in the manufacture of cement by an integrated miner and manufacturer of cement shall be limited to fourteen cents ($0.14) per ton of limestone mined in Kentucky and actually used in the manufacture of cement. Effective: August 1, 2000 History: Created 2000 Ky. Acts ch. 337, sec. 3, effective August 1, 2000.

KRS 143A.037 Limitation of tax on clay -- Credit for clay used in landfills

143A.037. Limitation of tax on clay -- Credit for clay used in landfills (1) Notwithstanding any statutory provisions to the contrary, the tax imposed in KRS 143A.020 and applicable to clay, in any form, shall be limited to twelve cents ($0.12) per ton. (2) The General Assembly of the Commonwealth of Kentucky finds that the accumulative costs of the environmentally responsible landfill disposal of solid waste affects the development of new landfill capacity. Therefore, it being the intent of the General Assembly to help control those costs, a credit is hereby allowed against the tax on clay, imposed by subsection (1) of this section, which is severed or processed within this state and sold to and used as a component of landfill construction by an approved waste management or waste disposal facility within this state. (3) The credit allowed in subsection (2) of this section shall be equal to the tax imposed by subsection (1) of this section. (4) The credit allowed in this section shall extend only to a taxpayer who severs or processes the natural resource subject to the tax. Effective: February 26, 1991 History: Renumbered from KRS 224.8907, effective July 10, 1991. -- Created 1991 (1st Extra. Sess.) Ky. Acts ch. 12, sec. 49, effective February 26, 1991 and compiled as part of KRS 224.8907. Formerly codified as part of KRS 224.8907

KRS 143A.040 Department of Revenue to administer tax

143A.040. Department of Revenue to administer tax The Department of Revenue shall administer the provisions of this chapter and shall have all the powers, rights, duties and authority with respect to rules and regulations, collection, refunding and administration of the taxes levied by KRS 143A.020 conferred generally on it by the Kentucky Revised Statutes, including KRS Chapters 131, 134 and 135. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 545, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 4, effective June 1, 1980.

KRS 143A.050 Certificate of registration required

143A.050. Certificate of registration required (1) Every taxpayer shall, before engaging in the severing or processing of a natural resource subjected to tax under KRS 143A.020, obtain a certificate of registration by filing with the department an application in such form and containing such information as the department may prescribe. Every application shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application. (2) Whenever any taxpayer fails to comply with any provisions of this section through KRS 143A.130 or any rule or regulation of the department relating thereto, the department may suspend or revoke the certificate of registration held by such taxpayer. (3) The Commonwealth may bring an action for a restraining order or a temporary or permanent injunction to restrain or enjoin operation of a taxpayer's business being operated without a certificate of registration. Such action may be brought in the Franklin Circuit Court or in the Circuit Court having jurisdiction of the taxpayer. Effective: July 1, 2013 History: Amended 2013 Ky. Acts ch. 119, sec. 21, effective July 1, 2013. -- Amended 2005 Ky. Acts ch. 85, sec. 546, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 5, effective June 1, 1980.

KRS 143A.060 Collection of tax -- Agreement for processor to pay tax due from severor -- Provisions applicable to natural gas

143A.060. Collection of tax -- Agreement for processor to pay tax due from severor -- Provisions applicable to natural gas Notwithstanding any other provisions of this chapter to the contrary: (1) In the case of natural resources other than natural gas, where the department finds that it would facilitate and expedite the collection of the tax imposed under KRS 143A.020, the department may authorize the taxpayer processing the natural resource to report and pay the tax which would be due from the taxpayer severing the natural resource. Authorization from the department shall be in the form of an agreement executed by the taxpayer processing the natural resource, the taxpayer severing the natural resource, and the department. The agreement shall be in such form as the department may prescribe. The agreement must be signed by the owners if the taxpayers are natural persons; in the case of a partnership or association by a partner or member; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application. The executive director of the Office of Legal Services for Revenue shall sign for the department. The agreement may be terminated by any party to the agreement upon giving thirty (30) days' written notice to the other parties to the agreement; however, the department may terminate the agreement immediately upon written notice to the other parties when either the taxpayer processing the natural resource or the taxpayer severing the natural resource fails to comply with the terms of the agreement; and (2) (a) In the case of natural gas, except for those cases: 1. Where the person severing or severing and processing the natural gas will sell the gas to the ultimate consumer; or 2. Where the department determines that the collection of the taxes due under KRS 143A.020 would be accomplished in a more efficient and effective manner through the severor, or severor and processor, remitting the taxes, the first person to purchase the natural gas after it has been severed, or in the event that the natural gas has been severed and processed before the first sale, the first person to purchase the natural gas after it has been severed and processed, shall be liable for the collection of the tax imposed under KRS 143A.020. He shall collect the taxes imposed from the person severing, or severing and processing, the natural gas, and he shall remit the taxes to the department. In those cases where the person severing or severing and processing the natural gas sells the gas to the ultimate consumer, the person so severing or severing and processing the natural gas shall be liable for the tax imposed under KRS 143A.020. In those cases where the department determines that the collection of the taxes due under KRS 143A.020 from the severance or severance and processing of natural gas would be accomplished in a more efficient and effective manner through the severor, or severor and processor, remitting the taxes, the department shall set out its determination in writing, stating its reasons for so finding, and so advise the severor or severor and processor at least fifteen (15) days in advance of the first reporting period for which such action would be effective. (b) On or before the last day of the month following each calendar month, each person first purchasing natural gas as described in paragraph (a) of this subsection, shall report purchases of natural gas during the month, showing the quantities of gas purchased, the price paid, the date of purchase, and any other information deemed necessary by the department for the administration of the tax levied by KRS 143A.020, and shall pay the amount of tax due, on forms prescribed by the department. (c) On or before the last day of the month following each calendar month, each person severing, or severing and processing natural gas, shall report the sales of natural gas, showing the name and address of the person to whom sold, the quantity of gas sold, the date of sale, and the sales price on forms prescribed by the department. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 547, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 6, effective June 1, 1980. Legislative Research Commission Note (6/20/2005) 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and officers whose names have been changed in 2005 legislation confirming the reorganization of the executive branch. Such a correction has been made in this section. Legislative Research Commission Note. A technical correction has been made in this section by the Reviser of Statutes pursuant to KRS 7.136.

KRS 143A.070 Bond of taxpayer may be required

143A.070. Bond of taxpayer may be required (1) Whenever it is deemed necessary to insure compliance with KRS 143A.050 to 143A.130, the department may require any taxpayer to post a cash or corporate surety bond. (2) The amount of the bond shall be fixed by the department but, except as provided in subsection (3) of this section, shall not be greater than three (3) times the average quarterly liability of taxpayers filing returns for quarterly periods, five (5) times the average monthly liability of taxpayers required to file returns for monthly periods, or two (2) times the average periodic liability of taxpayers permitted or required to file returns for other than monthly or quarterly periods. (3) Notwithstanding the provisions of subsection (2) of this section, no bond required under this section shall be less than five hundred dollars ($500). (4) The amount of the bond provided herein may be increased or decreased by the department at any time subject to the limitations herein provided. (5) The Commonwealth may bring an action for a restraining order or a temporary or permanent injunction to restrain or enjoin the operation of a taxpayer's business until the bond is posted and any delinquent tax, including applicable interest and penalties, has been paid. Such action may be brought in the Franklin Circuit Court or in the Circuit Court having jurisdiction of the taxpayer. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 548, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 7, effective June 1, 1980.

KRS 143A.080 Monthly reporting and payment, exception

143A.080. Monthly reporting and payment, exception (1) On or before the last day of the month following each calendar month, every taxpayer shall report the gross value of natural resources sold, processed, or used during the preceding month and pay the amount of tax due on forms prescribed by the department. (2) Returns shall be signed by the taxpayer required to file the return or by his duly authorized agent but need not be verified by oath. (3) Returns required under this section shall contain such information as the department deems necessary for the proper administration of this chapter. (4) The taxpayer required to file the return provided under this section shall deliver the return together with a remittance of the amount of the tax due to the department. (5) For purposes of facilitating the administration, payment, or collection of the taxes levied by KRS 143A.020, the department may permit or require returns or tax payments for periods other than monthly. When permitted, returns for other than monthly periods shall be filed and paid in such manner as the department may prescribe. (6) No taxpayer shall change from the reporting system required under this section or permitted in writing by the department, without the written authorization of the department. (7) A tax return is required for each reporting period even though there may be no tax due. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 549, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 8, effective June 1, 1980.

KRS 143A.090 Extension of time for filing return or paying tax, interest

143A.090. Extension of time for filing return or paying tax, interest (1) The department may upon written request received on or prior to the due date of the return or tax, for good cause satisfactory to the department, extend the time for filing the return or paying the tax for a period not exceeding thirty (30) days. (2) Any taxpayer to whom an extension is granted and who pays the tax within the period for which the extension is granted shall pay, in addition to the tax, interest at the tax interest rate as defined in KRS 131.010(6) from the date on which the tax would otherwise have been due. Effective: June 25, 2009 History: Amended 2009 Ky. Acts ch. 12, sec. 41, effective June 25, 2009. -- Amended 1982 Ky. Acts ch. 452, sec. 29, effective July 1, 1982. -- Created 1980 Ky. Acts ch. 392, sec. 9, effective June 1, 1980.

KRS 143A.100 Audit -- Additional assessment -- Determination of liability when business discontinued -- Statute of limitations

143A.100. Audit -- Additional assessment -- Determination of liability when business discontinued -- Statute of limitations (1) As soon as practicable after each return is received, the department shall examine and audit it. If the amount of tax computed by the department is greater than the amount returned by the taxpayer, the excess shall be assessed by the department within four (4) years from the date the return was filed, except as provided in subsection (4) of this section and except that in the case of a failure to file a return or of a fraudulent return the excess may be assessed at any time. A notice of such assessment shall be mailed to the taxpayer. The time herein provided may be extended by agreement between the taxpayer and the department. (2) For the purpose of subsections (1) and (4) of this section, a return filed before the last day prescribed by law for the filing thereof shall be considered as filed on such last day. (3) When a business is discontinued, a determination may be made at any time thereafter within the periods specified in subsection (1) of this section as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in KRS 143A.080. (4) Notwithstanding the four (4) year time limitation of subsection (1) of this section, in the case of a return where the tax computed by the department is greater by twenty- five percent (25%) or more than the amount returned by the taxpayer, the excess shall be assessed by the department within six (6) years from the date the return was filed. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 550, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 10, effective June 1, 1980.

KRS 143A.110 Interest on past due taxes

143A.110. Interest on past due taxes In every case, any tax not paid on or before the due date shall bear interest at the tax interest rate as defined in KRS 131.010(6) from the date due until the date of payment. Effective: August 1, 1992 History: Amended 1992 Ky. Acts ch. 338, sec. 8, effective August 1, 1992. -- Created 1980 Ky. Acts ch. 392, sec. 11, effective June 1, 1980.

KRS 143A.120 Offset of overpayments against underpayments

143A.120. Offset of overpayments against underpayments In making a determination of tax liability the department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 551, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 12, effective June 1, 1980.

KRS 143A.130 Taxpayer required to keep records

143A.130. Taxpayer required to keep records (1) Every taxpayer liable for the reporting or payment of the taxes levied by KRS 143A.020 shall keep such records, receipts, invoices, and other pertinent papers in such form as the department may require. (2) Every such taxpayer shall keep such records for not less than four (4) years from the making of such records unless the department in writing sooner authorizes their destruction. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 552, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 13, effective June 1, 1980.

KRS 143A.140 Refund or credit -- Form for claim

143A.140. Refund or credit -- Form for claim (1) The taxes paid pursuant to the provisions of this chapter shall be refunded or credited in the manner provided in KRS 134.580. (2) A claim for refund or credit shall be made on a form prescribed by the department and shall contain such information as the department may require. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 553, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 344, sec. 7, effective July 15, 1996. -- Created 1980 Ky. Acts ch. 392, sec. 14, effective June 1, 1980.

KRS 143A.990 Civil penalties for violation of chapter

143A.990. Civil penalties for violation of chapter Any person who violates any of the provisions of this chapter shall be subject to the uniform civil penalties imposed pursuant to KRS 131.180. Effective: July 14, 1992 History: Amended 1992 Ky. Acts ch. 403, sec. 22, effective July 14, 1992. -- Created 1980 Ky. Acts ch. 392, sec. 15, effective June 1, 1980.

KRS 143A.991 Penalties

143A.991. Penalties (1) Any taxpayer who fails to file required returns and remit the tax due under this chapter shall be guilty of a misdemeanor and upon conviction therefor shall be fined an amount not less than ten dollars ($10) nor more than one hundred dollars ($100), or imprisoned for a period not to exceed thirty (30) days, or both such fine and imprisonment. (2) Any taxpayer, including any officer of a corporation, who engages in the severing and/or processing of natural resources in this state or sells or uses natural resources so severed or processed without obtaining a certificate of registration or after a certificate of registration has been suspended or revoked, shall be guilty of a misdemeanor and upon conviction therefor, shall be fined an amount not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or imprisoned for a period not to exceed six (6) months, or both such fine and imprisonment. Effective: June 1, 1980 History: Created 1980 Ky. Acts ch. 392, sec. 16, effective June 1, 1980.

Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/chapter.aspx?id=37687Fetched: 10/20/2026