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DIRECTOR OF TAXATION v. KANSAS KRUDE OIL RECLAIMING CO.

No. 56,515

236 Kan. 450 (1984)

691 P.2d 1303

DIRECTOR OF TAXATION, DEPARTMENT OF REVENUE, Appellant, v. KANSAS KRUDE OIL RECLAIMING COMPANY, Appellee.

Supreme Court of Kansas.

Opinion filed December 11, 1984.

Attorney(s) appearing for the Case

Mark A. Burghart argued the cause, and William L. Edds, general counsel, Department of Revenue, was with him on the briefs for appellant.

Dale M. Sprague, of McPherson, argued the cause, and Timothy E. McCoy, of McPherson, was with him on the brief for appellee.

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...

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