Legal Opinion
Director of Taxation v. Kansas Krude Oil Reclaiming Co.
Supreme Court of Kansas
Decided December 11, 1984No. 56,515PublishedCited by 83 opinions
1Opinion of the Court
The opinion of the court was delivered by
Lockett, J.:
This is an appeal by the Director of Taxation from an order of the Kansas Board of Tax Appeals granting the product identified as basic sediment and water (BS&W) an exemption from the Kansas Mineral Severance Tax, K.S.A. 1983 Supp. 79-4216 et seq.
Taxation is the power by which the State raises money to defray the necessary expenses of government for a public purpose. In 1983, the legislature passed and the Governor signed the Mineral Severance Tax Act to meet the State’s fiscal needs and to provide additional resources for educational and…
2Cases cited16 opinions
- State v. LuginbillSupreme Court of Kansas · 1977
- Topeka Cemetery Ass'n v. SchnellbacherSupreme Court of Kansas · 1975
- State Ex Rel. Sanborn v. Unified School District 259Supreme Court of Kansas · 1975
- State Ex Rel. Ferguson v. American Savings Stamp Co.Supreme Court of Kansas · 1965
- State v. SextonSupreme Court of Kansas · 1983
11 more not listed; retrieve them via the Exa API.
3Cited by83 opinions
- Martindale v. TennySupreme Court of Kansas · 1992
- Curtis Ambulance of Florida, Inc. v. Board of County Commissioners of the County of Shawnee, Kansas, and Medevac Midamerica, Inc.Court of Appeals for the Tenth Circuit · 1987
- State Ex Rel. Stephan v. Kansas Racing CommissionSupreme Court of Kansas · 1990
- Finstad v. Washburn UniversitySupreme Court of Kansas · 1993
- GT, Kansas, L.L.C. v. Riley County Register of DeedsSupreme Court of Kansas · 2001
78 more not listed; retrieve them via the Exa API.