KRS 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.