{"data":{"id":"us-ky/krs-143a.020","jurisdiction":"us-ky","citation":"KRS 143A.020","heading":"Levy of natural resources severance and processing tax -- Application of","body":"tax.\n(1) For the privilege of severing or processing natural resources in this state, a tax is\nhereby levied at the rate of four and one-half percent (4.5%) on natural gas and four\nand one-half percent (4.5%) on all other natural resources, such rates to apply to the\ngross value of the natural resource severed or processed except that no tax shall be\nimposed on the processing of ball clay.\n(2) The tax shall apply to all taxpayers  severing and/or processing natural resources in\nthis state, and shall be in addition to all other taxes imposed by law.","path":["KRS Chapter 143A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29251","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:37Z","sha256":"96cee7903e8a9deaa2fec67e6c9b27591e8b9851b852ffb92ed792348a365ccc","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143a.010","next":"us-ky/krs-143a.025"},"notice":"GroundRules: Original legal text. Not legal advice."}