Each oil lessee and gas lessee leasing wells pursuant to K.S.A. 70a-101, and amendments thereto, shall furnish the director of taxation on demand accurate and reliable information concerning wells situated in Kansas. On demand, each lessee shall furnish certified copies of pipeline runs and gas balancing statements to the director of taxation. Title requirements and leases shall be without covenants of warranty.
Kan. Admin. Regs. § 92-9-4