K
ANSAS
O
FFICE
of
R
EVISOR
of
S
TATUTES
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Kansas Statutes
Chapter 79.—TAXATION
Article 1.—PROPERTY SUBJECT TO TAXATION
79-101
Property taxable.
79-102
Words and phrases.
Article 2.—PROPERTY EXEMPT FROM TAXATION
79-201
Property exempt from taxation; religious, educational, literary, scientific, benevolent, alumni association, veterans' organization or charitable purposes; parsonages; community service organizations providing humanitarian services; electric generating property using renewable technology; landfill gas and production property.
79-201a
Property exempt from property and ad valorem taxes.
79-201b
Property exempt from taxation; hospitals, public hospital authority, adult care homes, children's homes, group housing of certain handicapped persons, housing for elderly persons and single-parent families.
79-201c
Same; wearing apparel; household goods and personal effects; graveyards.
79-201d
Property exempt from taxation; hay and silage; farm storage and drying equipment; hay storage structures; structures for storing materials for producing cellulosic alcohol and by products.
79-201e
Same; mined land; reclaimed surface mining operations.
79-201f
Property exempt from taxation; personal property moving in interstate commerce or stored in warehouses or storage areas prior to shipment out of state.
79-201g
Same; lands contiguous to or donated in connection with erection or maintenance of dam or reservoir.
79-201h
Same; solar energy systems.
79-201i
Purpose for farm machinery and equipment property tax exemption.
79-201j
Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment.
79-201k
Property exempt from taxation; purpose; business aircraft.
79-201l
Severability clause.
79-201m
Property exempt from taxation; merchants' and manufacturers' inventory.
79-201n
Property exempt from taxation; grain.
79-201o
Property exempt from taxation; construction hand tools.
79-201p
Property exempt from taxation; motor vehicle inventories.
79-201q
Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements.
79-201r
Property exempt from taxation; Strother Field airport.
79-201s
Property exempt from taxation; certain municipal airports; valuation of land and improvements.
79-201t
Property exempt from taxation; oil leases.
79-201u
Property exempt from taxation; motor vehicles donated for charitable auctions.
79-201v
Repealed.
79-201w
Property exempt from taxation; machinery, equipment, materials and supplies.
79-201x
Property exempt from taxation; residential property exempt from statewide school levy.
79-201y
Repealed.
79-201z
Property exempt from taxation; housing for the elderly, persons with disabilities or persons with limited or low income owned solely and operated by community housing development organization.
79-202
Repealed.
79-203
Repealed.
79-204
Repealed.
79-205
Waterworks plants at Kansas City exempted from taxation.
79-206
Repealed.
79-207
Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction.
79-208
Repealed.
79-209
Repealed.
79-210
Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations.
79-210a
Repealed.
79-211
Repealed.
79-212
Repealed.
79-213
Property exempt from taxation; initial request for exemption; forms, content and filing of request for exemption; recommendations by county appraiser; determination and order by state board of tax appeals; tax not required to be paid during pendency of application; abatement or refund of taxes by court; nonapplicability of provisions to certain exempt property.
79-213a
Property exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A. 79-201 Second.
79-213b
Repealed.
79-213c
Repealed.
79-213d
Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination.
79-213e
Repealed.
79-213f
Repealed.
79-213g
Repealed.
79-214
Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty.
79-215
Property exempt from taxation; personal property held for sale or display at certain functions.
79-216 through 79-218
Repealed.
79-219
Property exempt from taxation; mechanic's hand tools.
79-220
Property exempt from taxation; antique and amateur-built aircraft.
79-221
Property exempt from taxation; leased real and personal property of certain economic development corporations.
79-222
Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity.
79-223
Same; certain commercial and industrial machinery and equipment.
79-224
Property exempt from taxation; certain telecommunications machinery and equipment and railroad machinery and equipment.
79-225
Property exempt from taxation; certain integrated coal gasification power plant property.
79-226
Property exempt from taxation; certain refinery property.
79-227
Property exempt from taxation; certain crude oil or natural gas pipeline property.
79-228
Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property.
79-229
Property exempt from taxation; certain biomass-to-energy plant property.
79-230
Property exempt from taxation; nuclear generation facility property.
79-231
Property exempt from taxation; waste heat utilization system property at electric generation facility.
79-232
Property exempt from taxation; biofuel storage and blending equipment.
79-233
Property exempt from taxation; carbon dioxide capture, sequestration or utilization property.
79-234
Same; certain tangible personal property.
79-235
Same; certain buildings constructed on property of university of Kansas or related endowment association owned or operated by Kansas not-for-profit entity for strategic technology acquisition and commercialization incubator purposes.
79-236 through 79-249
Reserved.
79-250
Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation.
79-251
Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution.
79-252
Repealed.
79-252a
Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation.
79-253
Applicability of amendments to K.S.A. 79-201, 79-251 and 12-1749d.
79-254
Exempt property deemed used exclusively, when.
79-255
Property tax refund for oil lease property; claim procedures.
79-256
Independent power producer property and pollution control devices; definitions.
79-257
Property exempt from taxation; certain electric generation property and pollution control devices.
79-258
Property exempt from taxation; certain electric public utility property and pollution control devices.
79-259
Property exempt from taxation; certain electric transmission lines and appurtenances.
79-260
Property exempt from taxation; new automobile manufacturing property.
79-261
Procedure governing classification of property for purposes of exemption under K.S.A. 79-223.
79-262
Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification.
79-263
Expired.
79-264
Property exempt from taxation; certain property owned by a redevelopment authority.
79-265
Property exempt from taxation; certain antique utility trailers.
79-266
Property exempt from taxation; certain new electric generation property and pollution control devices.
Article 3.—LISTING PROPERTY FOR TAXATION
79-301
Personal property to be listed and assessed.
79-302
Repealed.
79-303
Who to list property.
79-304
Place of listing of certain property for taxation purposes.
79-305
Repealed.
79-305a
Rendition preparers; definitions.
79-306
Listing of tangible personal property for taxation; time of filing; certification by preparer; limitations on required filing of annual statements, exception.
79-306a
Repealed.
79-306b
Repealed.
79-306c
Repealed.
79-306d
Valuation and listing of certain motor vehicles; motor vehicles excluded; determination of value of motor vehicles; replacement vehicle, defined; duties of county appraiser, county treasurer and director of property valuation.
79-306e
Valuation of watercraft, proration.
79-307
Repealed.
79-307a
Repealed.
79-307b, 79-307c
Repealed.
79-307d
Repealed.
79-308
Statements to include tax situs information.
79-309
Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto.
79-310
Repealed.
79-310a
Assessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts.
79-311
Repealed.
79-312
Repealed.
79-313
Repealed.
79-314
Repealed.
79-315
Repealed.
79-316
Repealed.
79-316a
Repealed.
79-316b, 79-316c
Repealed.
79-317
Transferred.
79-318
Repealed.
79-319
Collection of tax; removal of personalty from county before taxes paid.
79-319a
Same; removal of buildings from delinquent real estate; penalty.
79-320
Same; duty of public officers.
79-321
Repealed.
79-322
Highway or railway bridge on state line; listing and valuing.
79-323
Repealed.
79-324
Repealed.
79-325
Repealed.
79-325a
Repealed.
79-326
Repealed.
79-327
Repealed.
79-328
Repealed.
79-329
Oil and gas property as personalty.
79-330
Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5.
79-331
Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market value.
79-332
Repealed.
79-332a
Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty.
79-333
Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty.
79-334
Repealed.
79-335
Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls.
79-336
Owner, lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms.
79-337
Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor.
79-338
Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions.
79-339
Same; failure to notify, class C misdemeanor.
79-340
Mobile and manufactured homes as personal property; exception.
79-341
Repealed.
79-342
Repealed.
79-343
Repealed.
79-344
Cancellation of personal property tax, when.
79-345
Listing of other tangible personal property; value; notification of value; certain property not subject taxation for tax year.
Article 4.—LISTING AND VALUATION OF REAL ESTATE
79-401
How listed, valued and returned.
79-402
Repealed.
79-403
Repealed.
79-404
Repealed.
79-405
Plat of subdivisions.
79-406
Same; notice to several owners upon failure to execute and record plat; duty of county clerk; assessment of cost.
79-407
Same; appeal from action of county clerk; hearing by county commissioners.
79-408
Real estate assessment rolls maintained by county clerk; contents.
79-409
Same; survey of lot or tract, when.
79-410
Repealed.
79-411
Determination of fair market value in money of real property; appraisal and assessment of real property.
79-412
Valuation of buildings and improvements; recording or filing lease agreement, requirements.
79-413
Repealed.
79-414
Lands entered after January 1.
79-415
Repealed.
79-416
Repealed.
79-417
Repealed.
79-418
Repealed.
79-419
Partitioned lands; certification by district court; entry upon tax roll by county clerk; valuation by county appraiser; apportionment of tax.
79-420
Surface and mineral rights taxed separately, when; duties of register of deeds, county clerk and county appraiser.
79-421
Same; forfeiture of office upon failure.
79-422
Public utility property listed as real estate.
79-423, 79-424
Repealed.
79-425
Repealed.
79-425a
Tracts of land divided after regular assessment; apportionment and levying of taxes; appeals.
79-426
Joint ownership; payment of taxes by one owner; lien.
79-427
Apportionment of special tax or assessment on lot or tract in cities.
79-428, 79-429
Repealed.
79-430
Listing and taxation of certain leased portions of real property.
Article 5.—RULES FOR VALUING PROPERTY
79-501
Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.
79-502
Repealed.
79-503
Repealed.
79-503a
Fair market value defined; allowable variance; factors to be considered in determining fair market value; generally accepted appraisal procedures and standards to be utilized; exclusion of federal internal revenue code section 1031 exchange transactions.
79-504
Appraisal standards; definitions.
79-505
Appraisal standards; adoption by director of property valuation; additional standards, when.
79-506
Same; interim standards; time for adoption of final standards.
79-507
Commercial and industrial machinery and equipment; definition; classification and valuation.
Article 5a.—PUBLIC UTILITIES
79-5a01
Public utility or public utilities; defined.
79-5a01a
Repealed.
79-5a01b
Repealed.
79-5a01c
Purpose of 2009 amendments to K.S.A. 79-5a01 related to underground storage of natural gas.
79-5a02
Same; report to director of property valuation of information necessary for appraisal and apportionment of value of property; enforcement by attorney general.
79-5a03
Same; contract by director for appraisal of property; annual determination of fair market value; records; investigations; unlawful acts.
79-5a04
Same; valuation of real and personal property.
79-5a04a
Repealed.
79-5a05
Same; statement of appraised valuation; objection by utility, notice and informal conference; correction of valuation.
79-5a06
Repealed.
79-5a06a
Repealed.
79-5a07
Repealed.
79-5a08
Public utility or public utilities; acquisition of property of utility by another; public utility sales validation questionnaire required.
79-5a09
Same; failure to comply with act; penalties.
79-5a10
Application of K.S.A. 79-5a04.
79-5a11
Administration and enforcement by secretary of revenue; rules and regulations.
79-5a12
Application of K.S.A. 79-5a01, 79-5a06a and 79-5a11.
79-5a13
Application of K.S.A. 79-5a01.
79-5a14
Penalty for late filing of or failure to file statement listing property by public utility; abatement of penalty.
79-5a15
Listing and appraisal of escaped public utility property; duties of director of property valuation; penalty; abatement or reduction.
79-5a16 through 79-5a24
Reserved.
79-5a25
Apportionment of assessed valuation of certain utilities to taxing districts.
79-5a26
Apportionment of assessed valuation of railroads to taxing districts.
79-5a27
Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure.
79-5a27a
Repealed.
79-5a28
Application of K.S.A. 79-5a25 through 79-5a27.
Article 5b.—COMPLEX INDUSTRIAL PROPERTY CLASSIFICATION AND APPRAISAL
79-5b01
Complex industrial property classification and appraisal; contract by director of property valuation; qualified appraisers; costs.
79-5b02
Same; documentation; physical inspection of the property.
79-5b03
Same; notification; objections; informal meeting.
79-5b04
Same; rules and regulations.
79-5b05
Severability.
Article 6.—RAILROADS AND RAILROAD CORPORATIONS (Not in active use)
79-601
Repealed.
79-602
Repealed.
79-603
Repealed.
79-604
Repealed.
79-605
Repealed.
79-606
Repealed.
79-607
Repealed.
79-608
Repealed.
79-609
Repealed.
Article 6a.—MOTOR CARRIERS
79-6a01
Over-the-road motor vehicles and rolling equipment of motor carriers; valuation and assessment locally assessed property; definitions.
79-6a02
Same; statement or schedule; contents; failure to file, penalty; extension, waiver or reduction of penalty; recomputation, when.
79-6a03
Same; assessed valuation; computation.
79-6a04
Same; annual tax levy; rate; tax situs; statement, contents; informal conference; time for payment of tax; interest on delinquencies; disposition of proceeds.
79-6a05
Repealed.
79-6a06
Repealed.
79-6a07
Same; civil actions, when.
79-6a08
Same; records of carriers; inspections by director of property valuation.
79-6a09
Same; revolving fund for payment of refunds.
79-6a10
Same; payment of taxes under protest; requirements; disposition of tax moneys paid under protest; commencement of action; limitations.
79-6a11
Same; collection of unpaid taxes; tax lien.
79-6a12
Same; rules and regulations.
79-6a13
Uncollectable motor carrier taxes; abatement and removal from accounts of division.
79-6a14
Same; determination by director; petition to state board of tax appeals, contents; determination by board; order of abatement; filing with secretary of state.
79-6a15
Same; authorized reasons or basis for abatement.
79-6a16
Same; notice and record of abatement; abatement of court costs.
Article 7.—TELEGRAPH, TELEPHONE, PIPELINE AND ELECTRIC POWER COMPANIES (Not in active use)
79-701
Repealed.
79-702
Repealed.
79-703
Repealed.
79-704
Repealed.
79-705
Repealed.
79-706
Repealed.
79-707
Repealed.
79-708
Repealed.
79-709
Repealed.
79-710
Repealed.
79-711
Repealed.
79-712
Repealed.
Article 8.—EXPRESS COMPANIES (Not in active use)
79-801 through 79-805
Repealed.
79-806
Repealed.
79-807, 79-808
Repealed.
Article 9.—CAR COMPANIES AND OWNERS
79-901
Repealed.
79-902
Repealed.
79-903 through 79-905
Repealed.
79-906
Definitions.
79-907
Rate of tax; situs; definition of gross earnings within state.
79-908
Railroad companies to withhold tax, file statements annually and remit to state; receipts; investigations; ad valorem tax basis.
79-909
Repealed.
79-910
Notice of incorrectness of insufficiency; procedure upon failure to file report.
79-911
Hearings; review of findings; refunds.
79-911a
Ad valorem tax basis; complaints as to rate; hearing; cost deposit; notice; testimony; refunds; valuation of cars as unit.
79-912, 79-913
Repealed.
79-914
Penalty for nonpayment by railroad company.
79-915
Actions to recover delinquent taxes and penalties; additional taxes.
79-916
Invalidity of part.
79-917
Disposition of moneys; refund claims.
79-918
Estoppel, when.
79-919
Transfer of administration to director of taxation.
79-920
Preservation of actions and proceeding upon transfer of administration.
Article 10.—MERCHANTS, MANUFACTURERS, MOTOR VEHICLE DEALERS AND CERTAIN CONTRACTORS
79-1001
Repealed.
79-1001a
Repealed.
79-1001b
Repealed.
79-1001c, 79-1001d
Repealed.
79-1002
Repealed.
79-1003
Repealed.
79-1004
Repealed.
79-1004a
Repealed.
79-1004b
Repealed.
79-1005
Repealed.
79-1006
Tax situs of property; nonresidents; elevators.
79-1007
Manufacturer to list value of all engines, tools and machinery not forming part of real property used in manufacturing.
79-1008
Collection of taxes from nonresident contractors; "contractor" defined.
79-1009
Collection of taxes from non-resident contractors; registration for certain contracts.
79-1010
Same; surety bonds for certain contractors; conditions; amount; increase, when; release; withholding moneys by certain contractors to guarantee payment of taxes; enforcement of act.
79-1011
Same; secretary of state as agent for service of process, appointment; effect.
79-1012
Same; actions against contractors; procedure.
79-1013
Same; failure to comply with act; effect.
79-1014
Same; administration of act; rules and regulations; release of bond.
79-1015
Same; penalties for violations.
79-1016
Repealed.
79-1017
Repealed.
79-1018
Repealed.
79-1019
Repealed.
79-1020
Repealed.
79-1021
Repealed.
79-1022
Repealed.
79-1023
Repealed.
Article 11.—BANKS, BANKING BUSINESSES, TRUST COMPANIES AND SAVINGS AND LOAN ASSOCIATIONS
79-1101
Repealed.
79-1101a
Transferred.
79-1101c
Repealed.
79-1102
Repealed.
79-1103
Repealed.
79-1104, 79-1105
Repealed.
79-1105a
Repealed.
79-1105b
Repealed.
79-1105c
Taxation of the business of banking; prohibiting certain taxes; right to protest payment of taxes.
79-1106
Taxation of national banking associations, banks, trust companies and savings and loan associations; purpose of act.
79-1107
National banking associations and state banks; tax imposed; rate of tax.
79-1108
Trust companies and savings and loan associations; tax imposed; rate of tax.
79-1108a
Repealed.
79-1109
"Net income" defined; deductions.
79-1109a
Application of K.S.A. 79-1107 and 79-1109.
79-1110
Taxation of national banking associations, banks, trust companies and savings and loan associations; procedure for returns; tax payment; laws applicable.
79-1110a
Application of K.S.A. 79-1110.
79-1111
Same; administration of act; rules and regulations.
79-1112
Disposition of tax moneys; privilege tax refund fund established; refunds.
79-1113
National banking associations and banks and corporations holding stock therein; exemption from intangibles tax.
79-1114
Repealed.
79-1115
Application of K.S.A. 79-1107 and 79-1108.
79-1116
Application of K.S.A. 79-1107, 79-1108 and 79-1109.
79-1117
Credit against tax for making certain property used in trade or business or held for production of income accessible to persons with a disability; amount; carryover to subsequent taxable years.
79-1118
Repealed.
79-1119
Reports, statements, lists and returns; preservation; confidentiality, exceptions; performance of certain activities by administrative personnel unlawful; penalties for violations.
79-1120
Recapture tax; definitions.
79-1121
Same; imposition; computation of amount.
79-1122
Same; time for assessment and payment; penalties.
79-1123
Administration of act; rules and regulations.
79-1124
Same; disposition of moneys; refunds.
79-1125
Expired.
79-1126
Credit against tax for interest rate reduction for agricultural production loan.
79-1126a
Credit against tax for interest rate reductions on certain agricultural production loans.
79-1127
Estimated tax; manner of payment; penalties.
79-1128
Allocation and apportionment of income of financial institutions engaged in multi-state business activities; definitions.
79-1129
Same; procedures and methodology in determining allocable and apportionable income.
79-1130
Same; receipts factor defined and described.
79-1131
Same; property factor defined and described.
79-1132
Same; payroll factor defined and described.
79-1133
Tax upon cessation of business as financial institution; computation.
79-1134
Supplemental to K.S.A. 79-1106 et seq.
79-1135
Consolidated returns or combined reports required, when.
79-1136
Application of act.
Article 12.—MUTUAL FIRE AND LIFE INSURANCE COMPANIES (Not in active use)
79-1201
Repealed.
Article 13.—ENUMERATION AND TAXATION OF DOGS
79-1301
Dogs as personalty; rights and restraints.
79-1302
Repealed.
79-1303
Repealed.
79-1304 through 79-1306
Repealed.
Article 14.—PROPERTY VALUATION, EQUALIZING ASSESSMENTS, APPRAISERS AND ASSESSMENT OF PROPERTY
79-1401
Powers and duties of director of property valuation; meetings of county assessors, expenses.
79-1402
General supervision of taxation by director of property valuation; legislative recommendations; records and publications.
79-1403
Investigations; reports by local officers; testimony and production of books; witness fees; perjury.
79-1404
General duties and powers of director of property valuation.
79-1404a
Review of valuation changes of appraiser by director of property valuation.
79-1404b
Presentation of ratio study results and valuation appeals data to county commissioners by director of property valuation; when.
79-1405
Violation of laws and regulations by officers.
79-1406
Repealed.
79-1407
Tax exempt bonds.
79-1408
Interrogatories and questions for taxpayers; penalties.
79-1409
Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes.
79-1410
Abstracts of assessments, tabulations.
79-1411
Repealed.
79-1411a
County as assessment administration unit.
79-1411b
County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements.
79-1412
Repealed.
79-1412a
Powers and duties of county and district appraisers; limitations.
79-1412b
Repealed.
79-1412c
Repealed.
79-1412d
Application of K.S.A. 79-1412a.
79-1413
Repealed.
79-1413a
Reappraisal of property within county, when; designation of appraisers; costs, how paid; accessibility of records; forms, approval, filing; written agreements, requirements; restrictions on use of valuations of appraisers; bond, conditions.
79-1414
Repealed.
79-1415
Repealed.
79-1416
Repealed.
79-1417
Repealed.
79-1418
Repealed.
79-1419
Repealed.
79-1420
Fraudulent listing or evasion by taxpayer; penalty; prosecution.
79-1421
Repealed.
79-1422
Penalty for late filing of or failure to file statement listing property; abatement of penalty.
79-1423
Repealed.
79-1424
Bank records not to be produced or examined.
79-1425
Repealed.
79-1426
Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted.
79-1427
Repealed.
79-1427a
Listing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure.
79-1427b
Waiver of penalties on certain escaped personal property.
79-1427c
Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when.
79-1428
Repealed.
79-1429
Repealed.
79-1430
Repealed.
79-1431
Repealed.
79-1432
Repealed.
79-1433
Repealed.
79-1434
Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties.
79-1435
Repealed.
79-1436
Repealed.
79-1436a
Repealed.
79-1436b
Repealed.
79-1437
Repealed.
79-1437a
Repealed.
79-1437b
Repealed.
79-1437c
Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information.
79-1437d
Same; devised by director of property valuation; approval by legislature; information to be contained therein.
79-1437e
Same; inapplicability to certain transfers of title.
79-1437f
Same; disposition and use of contents thereof, to and by whom.
79-1437g
Same; penalty for violations.
79-1438
Repealed.
79-1439
Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.
79-1439a
Classification of certain not-for-profit organization real property; assessment rate.
79-1439b
Recoupment of tax when property classified under K.S.A. 79-1439a changes use; procedures.
79-1439c
Classification of certain commercial and industrial machinery and equipment.
79-1439d
Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites.
79-1439e
Classification for property tax purposes of a bed, body or box that is used in business and is attached to a motor vehicle by the motor vehicle manufacturer.
79-1440
Repealed.
79-1441
Repealed.
79-1441a
Repealed.
79-1442
Repealed.
79-1443
Repealed.
79-1444
Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment.
79-1445
County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise.
79-1446
Repealed.
79-1447
Repealed.
79-1448
Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels.
79-1449
Repealed.
79-1450
Construction of certain terms.
79-1451
Repealed.
79-1452 through 79-1454
Repealed.
79-1455
County as separate appraisal district; duty to appraise annually.
79-1456
Duty of county appraiser to follow guidelines, procedures and methodologies of director of property valuation; deviation from appraisal guides, when; rules and regulations.
79-1457
Availability of forms to general public; extensions of time for filing, when; use of approved forms.
79-1458
Installation and maintenance of records and data; open to public inspection.
79-1459
Preparation of appraisal maps, contents; preparation of appraisal records for improvements and land parcels, contents; classification of property.
79-1460
Notification of taxpayer of change in classification or appraised valuation of property, contents; duties of appraiser regarding valuation increase of commercial real property; amendment of appraisal rolls by county appraiser; guide to the property tax appeals process.
79-1460a
Publication of results of market study analysis.
79-1461
Investigation of property when no statement filed; listing by appraiser and notice to taxpayer; assistance of county attorney.
79-1462
Same; refusal to give evidence; penalty.
79-1463
Notice of violations to county attorney.
79-1464
Repealed.
79-1465
Duty to make changes in classification and value of property, when.
79-1466
Transmission of completed real property appraisals to county clerk, when; contents.
79-1467
Transmission of completed personal property appraisals to county clerk, when; contents.
79-1467a
Repealed.
79-1467b
Transmission of exempt property rolls to director of property valuation; annual report, submission to legislature.
79-1468
Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents.
79-1469
Showing by taxing unit number on appraisal record of property location.
79-1470
Request of county board of equalization for changes in classification or valuation of property, when.
79-1471
Submission of budget; appointment of assistants; attendance at appraisal schools.
79-1472
Attendance of county appraiser or designee at meetings of board of equalization.
79-1473
Penalty for neglect of duty by county appraiser or employee.
79-1474
Waiver of taxes and penalties upon certain personal property if timely reporting made.
79-1475
Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls.
79-1476
Statewide reappraisal of real property; duties and authority of state director of property valuation and county and district appraisers; methods of establishing valuations; valuation of land devoted to agricultural use; time of application of valuations.
79-1476a
Application of K.S.A. 79-1476.
79-1476b
Repealed.
79-1476c
Land devoted to agricultural use; adverse influences to be addressed by the director of property valuation and the county appraiser.
79-1477
Same; computer system development; duties of secretary of revenue; advisory committee, composition.
79-1478
Same; payment of costs by state, schedule; assistance of state division of property valuation upon request; contracts with private appraisal firms.
79-1478a
Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation.
79-1479
Appraisal of property; submission of progress reports; duties and authorities of director of property valuation and state board of tax appeals relating to compliance with reappraisal guidelines and timetables; complaint procedure; review of valuations after completion of reappraisal; compliance plans, approval and enforcement.
79-1480
Same; maintenance of valuation listings, contents; public inspection.
79-1481
Statewide reappraisal of real property; class assessment changes prohibited unless approved by state board of tax appeals; procedure.
79-1481a
Repealed.
79-1482
Statewide reappraisal of real property; tax levy to pay costs of reappraisal.
79-1483
Same; rules and regulations; forms.
79-1484
Severability.
79-1485
Kansas real estate ratio study act; purposes.
79-1486
Same; definitions.
79-1487
Same; duties of local officials; access of records by director.
79-1488
Same; authorities and duties of director.
79-1489
Same; notification of ratios to county by the director; appeals, procedure.
79-1490
Same; publishing of study, when.
79-1491
Same; rules and regulations.
79-1492
Same; application of act.
79-1493
Same; authority to compile and publish other statistics not affected.
79-1494
Binding arbitration process in certain counties for property valuation disputes; procedure; duties and authorities of the director of property valuation.
79-1495
Computer-assisted mass-appraisal system; verification of accuracy; requirements.
79-1496
Appeals by taxpayers from classification or valuation of property; third-party fee simple appraisals; duties of county appraiser; appeals to state board of tax appeals.
Article 15.—DEATH TAXES
79-1501
Repealed.
79-1501a, 79-1501b
Repealed.
79-1501c
Repealed.
79-1501d, 79-1501e
Repealed.
79-1502
Repealed.
79-1503
Repealed.
79-1504
Repealed.
79-1505
Repealed.
79-1506
Repealed.
79-1507, 79-1508
Repealed.
79-1509
Repealed.
79-1510
Repealed.
79-1511
Repealed.
79-1512
Repealed.
79-1513
Repealed.
79-1514
Repealed.
79-1515
Repealed.
79-1516
Repealed.
79-1517
Repealed.
79-1518
Repealed.
79-1519
Repealed.
79-1520
Repealed.
79-1521
Repealed.
79-1522
Repealed.
79-1523
Repealed.
79-1524
Repealed.
79-1525
Repealed.
79-1526 through 79-1528
Repealed.
79-1529
Repealed.
79-1530
Repealed.
79-1531
Repealed.
79-1532
Repealed.
79-1533
Repealed.
79-1534
Repealed.
79-1535
Repealed.
79-1536
Repealed.
79-1537
Repealed.
79-1537a
Repealed.
79-1537b
Repealed.
79-1537c
Repealed.
79-1537d
Repealed.
79-1537e, 79-1537f
Repealed.
79-1538
Repealed.
79-1538a
Repealed.
79-1539
Repealed.
79-1540
Repealed.
79-1541
Repealed.
79-1541a
Transferred.
79-1541b
Transferred.
79-1542
Transferred.
79-1542a
Repealed.
79-1543
Repealed.
79-1544
Repealed.
79-1545
Repealed.
79-1545a
Repealed.
79-1545b
Repealed.
79-1545c
Repealed.
79-1545d
Repealed.
79-1545e
Repealed.
79-1546
Repealed.
79-1547
Repealed.
79-1548
Repealed.
79-1549
Repealed.
79-1550
Repealed.
79-1551
Repealed.
79-1552
Repealed.
79-1553
Repealed.
79-1554
Repealed.
79-1554a
Repealed.
79-1555
Repealed.
79-1556
Repealed.
79-1557
Repealed.
79-1557a
Repealed.
79-1558
Repealed.
79-1559 through 79-1562
Repealed.
79-1563
Repealed.
79-1563a
Repealed.
79-1564
Transferred.
79-1565
Transferred.
79-1566
Repealed.
79-1567
Repealed.
79-1567a
Repealed.
79-1568
Repealed.
79-1569
Transferred.
79-1570
Transferred.
79-1571
Transferred.
79-1572
Transferred.
79-1573
Repealed.
79-1574
Transferred.
79-1575
Transferred.
79-1576
Transferred.
79-1577
Transferred.
79-1578
Repealed.
79-1579
Transferred.
79-1580
Transferred.
79-1581
Repealed.
79-1582
Repealed.
79-1583
Transferred.
79-1584
Repealed.
79-1584a
Repealed.
79-1584b
Repealed.
79-1584c
Repealed.
79-1584d
Application of act.
79-1585, 79-1586
Repealed.
79-1587
Transferred.
79-15,100
Repealed.
79-15,101
Repealed.
79-15,102
Repealed.
79-15,103
Repealed.
79-15,104
Repealed.
79-15,105
Repealed.
79-15,106
Repealed.
79-15,107
Repealed.
79-15,108
Repealed.
79-15,109
Repealed.
79-15,110
Repealed.
79-15,111
Repealed.
79-15,112
Repealed.
79-15,113
Repealed.
79-15,114
Repealed.
79-15,115
Repealed.
79-15,116
Repealed.
79-15,117
Repealed.
79-15,118
Repealed.
79-15,119
Repealed.
79-15,120 through 79-15,122
Repealed.
79-15,123, 79-15,124
Repealed.
79-15,125
Repealed.
79-15,126
Kansas estate tax apportionment act; definitions; apportionment of estate taxes; deduction, exemption or credit; duties and powers of representative; apportionment of interest and penalties and expenses.
79-15,127
Repealed.
79-15,128
Repealed.
79-15,129 through 79-15,145
Repealed.
79-15,146
Applicability of sections; limitation of liability.
79-15,147 through 79-15,200
Reserved.
79-15,201 through 79-15,206
Repealed.
79-15,206a
Repealed.
79-15,207 through 79-15,252
Repealed.
79-15,253
Repealed.
79-15,254
Applicability of act; limitation of liability.
Article 16.—MISCELLANEOUS PROPERTY TAX PROVISIONS
79-1601
Repealed.
79-1602
Repealed.
79-1603
Repealed.
79-1604
Abstract of assessment rolls for state director of property valuation; forms; valuation of certain motor vehicles credited as supplementary assessments.
79-1605
Abstract of assessment rolls; penalty for failure of county clerk to comply.
79-1606
Appeals to hearing panels or officers; procedure and forms; hearings and disposition; duties of county clerk.
79-1607
Repealed.
79-1608
Transfer of general fund moneys to special assessment equalization fund; use of moneys; retransfers, when.
79-1609
Appeals to state board of tax appeals; notice, requirements; procedure; limit on increased appraised valuation by the board.
79-1609a
Repealed.
79-1610
Decision of hearing officer or panel; notice to taxpayer; change in assessment of class of property; appeal not heard is denied.
79-1611
Appointment of hearing officers and panels to hear appeals from valuation and classification of property; qualifications and salary; removal of appointees, when.
79-1612
Military service, deployment outside United States; property tax deferral; rules and regulations.
79-1613
Homestead or building or improvement destroyed or substantially destroyed by natural disaster; abatement of tax.
79-1614
Business shutdown or restricted by government entity related to state of disaster emergency; reimbursement of tax.
79-1615
COVID-19 retail storefront property tax relief act and title; purpose of act.
79-1616
Definitions.
79-1617
Eligibility; amount of refund, computation; maximum amount of refund.
79-1618
Claims payable from American rescue plan-state fiscal relief-federal fund; no warrant issued for less than $5; no interest allowed on claim.
79-1619
Only one claimant per retail storefront permitted.
79-1620
Deadline for filing claim; exception.
79-1621
Forms and instructions; rules and regulations.
79-1622
Information required in support of claim.
79-1623
Amount of claim may be applied against outstanding tax liability; payment of refund to county treasurer, when.
79-1624
Claimant not eligible for refund, when.
79-1625
Excessive claims; disallowance or recovery; fraudulent intent, misdemeanor; correction of certain excessive claims.
79-1626
Disallowance of claim if title received by claimant was primarily for purpose of making claim.
79-1627
Appeals process.
Article 17.—CORRECTION OF IRREGULARITIES
79-1701
Correction of clerical errors by county clerk.
79-1701a
Correction of clerical errors by board of county commissioners; refund, cancellation or credit of overpayments of taxes based on errors.
79-1701b
Repealed.
79-1702
Cancellation or refund of taxes by state board of tax appeals, when; cancellation and abatement of certain taxes on property of the state, municipalities or exempt institutions; property assessed in more than one county; powers of court.
79-1702a
Repealed.
79-1703
Unlawful release, discharge, remission or commutation of taxes; civil action authorized thereon; disposition of funds recovered; settlement of taxes, when.
79-1703a
Repealed.
79-1704
Cities between 20,000 and 24,000; compromise, abatement or cancellation, when.
79-1705
Erroneous reporting of cost of personal property for tax purposes; correction and refund; procedure.
Article 18.—LEVY OF TAXES
79-1801
Certification of city, county, township, school and other taxing subdivision levies, time; payments by county treasurer.
79-1802
Levies by county commissioners.
79-1803
Computation of tax levy rates by county clerk, when; delivery of tax rolls to county treasurer.
79-1804
When tax due; lien on real property.
79-1805
Payment of tax as between grantor and grantee.
79-1806
County clerk to transmit statement of levies to state director of property valuation; report and statement by director; report of taxes levied on and values of motor vehicles.
79-1807
Change in boundary of taxing district; effective for tax purposes, when.
79-1807a
Repealed.
79-1808
Special fund to pay special assessments on real estate owned by taxing unit or municipality; tax levy, use of proceeds.
Article 19.—LIMITATIONS ON TAX LEVIES
79-1901
Repealed.
79-1902
Repealed.
79-1903
Repealed.
79-1904
Repealed.
79-1905
Repealed.
79-1906
Repealed.
79-1907 through 79-1910
Repealed.
79-1911
Repealed.
79-1912
Repealed.
79-1913
Repealed.
79-1914, 79-1915
Repealed.
79-1916
Repealed.
79-1917
Repealed.
79-1918
Repealed.
79-1919
Repealed.
79-1920
Repealed.
79-1921, 79-1922
Repealed.
79-1923
Repealed.
79-1924
Repealed.
79-1925
Repealed.
79-1926
Repealed.
79-1927
Repealed.
79-1928
Repealed.
79-1929
Repealed.
79-1930
Repealed.
79-1931
Repealed.
79-1932
Repealed.
79-1933
Repealed.
79-1934
Repealed.
79-1935, 79-1936
Repealed.
79-1937
Repealed.
79-1938
Repealed.
79-1939
Repealed.
79-1940, 79-1941
Repealed.
79-1942
Repealed.
79-1943
Repealed.
79-1944
Repealed.
79-1945
Authority for counties to levy taxes.
79-1946
Limit on levy for county general expenses and payment on bonds issued under K.S.A. 12-1774; increase by certain counties.
79-1946a
Repealed.
79-1947
Repealed.
79-1947a
Repealed.
79-1947b
Repealed.
79-1948
Repealed.
79-1948a
Repealed.
79-1949
Repealed.
79-1950
Repealed.
79-1950a
General and special improvement levies in lieu of bond issues in certain cities of first-class.
79-1950b
Special improvement fund in cities of more than 200,000; tax levies; reimbursement; budget requirements.
79-1951
Repealed.
79-1952
Repealed.
79-1952a
Repealed.
79-1953
Repealed.
79-1954
Repealed.
79-1954a
Repealed.
79-1954b
Repealed.
79-1954c
Repealed.
79-1954d
Repealed.
79-1954e
Repealed.
79-1954f
Repealed.
79-1954g
Repealed.
79-1954h
Repealed.
79-1954i
Repealed.
79-1954j
Repealed.
79-1954k
Repealed.
79-1954l
Repealed.
79-1955
Repealed.
79-1955a
Repealed.
79-1955b
Repealed.
79-1955c
Repealed.
79-1955d
Repealed.
79-1955e
Repealed.
79-1955f
Repealed.
79-1955g
Repealed.
79-1955h
Repealed.
79-1955i
Repealed.
79-1955j
Repealed.
79-1956
Repealed.
79-1956a
Repealed.
79-1957
Repealed.
79-1958
Repealed.
79-1958a
Repealed.
79-1958b
Repealed.
79-1958c
Repealed.
79-1958d
Repealed.
79-1958e
Repealed.
79-1958f through 79-1958h
Repealed.
79-1959
Repealed.
79-1960
Repealed.
79-1961
Repealed.
79-1962
Authority for townships to levy taxes.
79-1962a
Repealed.
79-1963
Sinking fund levies, special city levies or road levies; limitations do not apply.
79-1964
Election for increase in levy or budget; limitation; section inapplicable to certain taxing subdivisions.
79-1964a
State board of tax appeals may authorize increase of specific levy, when; procedure; limitation; section inapplicable to certain taxing subdivisions.
79-1964b
Increased levy in taxing districts in counties adjoining regular army post or military reservation; procedure; limitation; section inapplicable to certain taxing subdivisions.
79-1964c
Repealed.
79-1965
Levies in excess of limitation unlawful; duty of county clerk to reduce levy and give notice thereof to taxing subdivision.
79-1966
Penalty for violation of act by officer.
79-1967, 79-1968
Repealed.
79-1969
Repealed.
79-1970
Effect of act.
79-1971
Effect of K.S.A. 79-1964b.
79-1972
Certain acts of 1941 legislature saved from repeal.
79-1973
Expired.
79-1974
Expiration of act.
Article 20.—COLLECTION AND CANCELLATION OF TAXES
79-2001
Entry of unpaid real property taxes; publication notice of all taxes; mailing of tax statements; contents of statements.
79-2002
Tax receipts by county treasurer; contents.
79-2003
Warrants to be received in payment of taxes, when.
79-2004
Time for payment of real estate taxes; interest, when; distribution of interest to city, when.
79-2004a
Time for payment of personal property taxes; interest, when.
79-2004b
Repealed.
79-2004c
Repealed.
79-2005
Protesting payment of taxes; written statement of grounds; distribution of taxes paid under protest; proceedings for recovery of protested taxes, limitations; informal meeting, requirements; refund of protested taxes; taxing districts authorized to issue no-fund warrants; loans by pooled money investment board to counties or taxing subdivisions to pay such refund of taxes, requirements and procedures; levy of taxes for payment of no-fund warrants and PMIB loans.
79-2005a
Same; invalidity of part.
79-2005b
Taxes paid under protest; disorganization of taxing district; no-fund warrants; tax levies.
79-2005c
Repealed.
79-2006 through 79-2008
Repealed.
79-2009
Highway or railroad bridge; appointment of receiver upon failure to pay tax.
79-2010
County commissioners to certify list of claims allowed.
79-2011
County treasurer to check claims against delinquent tax lists; certification to county commissioners and county attorney.
79-2012
County commissioners to authorize county treasurer to credit delinquent taxpayer for the amount of claim; receipt; warrant issued where claim exceeds delinquent tax.
79-2013
County commissioners to issue warrants to county treasurer for amount of claims credited on delinquent tax.
79-2014
Abatement and cancellation of unpaid taxes upon certain mineral interests or royalties.
79-2015
Actions for debt to collect taxes, fees, interest and penalties, when; remedies.
79-2016
Same; liabilities imposed by other states; comity.
79-2017
Collection of delinquent taxes in certain counties; tax lien.
79-2018
Employment of persons to assist collection of unpaid personal property taxes in counties; contingency fee compensation; disposition of taxes; costs.
79-2019
Same; bond of contract collectors; report and accounting of taxes collected.
79-2020
Voluntary transfer of personal property before tax paid; lien, exception; collection.
79-2021
Expired.
79-2022
Contingent fee based employment to audit personal property tax returns prohibited, when.
79-2023
Wyandotte county accumulated interest amnesty program.
79-2024
Partial payment or payment plan for delinquent or nondelinquent property taxes authorized.
79-2025
Cancellation of taxes and penalties on certain property in Johnson county by county commissioners.
79-2026
Liability for unpaid taxes on personal property abandoned or repossessed; extinguishment of tax lien.
Article 21.—SALE OF PERSONAL PROPERTY FOR TAXES
79-2101
Collection of delinquent taxes; tax lien.
79-2101a through 79-2101c
Repealed.
79-2102
Repealed.
79-2103
Sheriff to note removal of taxpayer.
79-2104
Alias tax warrants to sheriff of county to which taxpayer has removed.
79-2105
Repealed.
79-2106
Fees of sheriffs and treasurers.
79-2107
Sheriff's return of tax warrants; liability of treasurer and sheriff.
79-2108
Penalties and interest where injunction restraining collection dissolved.
79-2109
Sale of personalty before tax paid; liens; liability.
79-2110
Repealed.
79-2111
Personalty seized by legal process; taxes as preference over other claims.
79-2112
Same; proceedings when property sold, seized, or attempted to be removed or sold.
Article 22.—STATE AD VALOREM PROPERTY TAX LEVIES
79-2201
Remittance of proceeds of state property tax levies, when; disposition of same.
79-2202
Forfeiture by county treasurer for failure to pay money into state treasury.
79-2203
County clerk's statement to director of accounts and reports, contents; county responsible to state for levies after making adjustments.
79-2204
County treasurers not required to pay more than taxes collected.
79-2205, 79-2206
Repealed.
Article 23.—SALE OF REAL ESTATE FOR TAXES
79-2301
Real estate subject to sale.
79-2302
Listing of real estate subject to sale, contents; notice of sale, contents.
79-2302a
Same; errors or irregularities in notices not to affect sale or title.
79-2303
Publication of listing of real estate subject to sale; costs.
79-2304
Same; affidavit of publication.
79-2305
Publication of lists during years 1909 and 1910.
79-2306
Time of sale; county treasurer to bid off in name of county.
79-2307
Repealed.
79-2308
Repealed.
79-2309
Repealed.
79-2310
Repealed.
79-2311
Repealed.
79-2312
Repealed.
79-2313
Repealed.
79-2314
Repealed.
79-2315
Name in which real estate sold.
79-2316
Description of real estate in tax proceedings.
79-2317
Record of sales; contents of list; duty of county treasurer in counties of less than 100,000 to furnish duplicate to county clerk; exception.
79-2318
Sale papers filed with county clerk.
79-2319
Taxation and sale of real estate bid off by county; subsequent taxes and additional lien.
79-2320
Repealed.
79-2321
Repealed.
79-2322
Sale in October when not sold in September; sale after injunction enjoining sale dissolved; publication notice.
79-2323
Penalties and interest on sale after injunction dissolved.
79-2323a
Sale upon dissolution of injunction; publication notice.
79-2324
Repealed.
79-2325
Repealed.
79-2326
Repealed.
Article 24.—REDEMPTION OF REAL ESTATE AND REMISSION, COMPROMISE OR RESPREAD OF REAL ESTATE TAXES
79-2401
Repealed.
79-2401a
Redemption of real estate bid off by county; partial redemption; period of redemption; interest; foreclosure on expiration of period.
79-2401b
Repealed.
79-2402
Repealed.
79-2403
Certificate of redemption; entries on tax sales book.
79-2404
Repealed.
79-2405
Repealed.
79-2406
Repealed.
79-2407
Repealed.
79-2408
Repealed.
79-2409
Repealed.
79-2410
Repealed.
79-2411
Repealed.
79-2412
Repealed.
79-2413
Repealed.
79-2414
Repealed.
79-2415
Temporary remission and cancellation of penalties, costs and expenses up to September 1, 1941; interest rate after September 1, 1939.
79-2415a
Temporary remission and cancellation of penalties, costs, expenses and interest up to September 1, 1941.
79-2416
No tax-sale certificates issued nor tax deeds executed prior to September 1, 1939; exceptions.
79-2416a
No tax-sale certificates nor tax deeds executed prior to September 1, 1941; exceptions.
79-2416b
Same; stay of proceedings.
79-2416c
Same; act supplemental.
79-2416d
Cancellation of real estate tax penalties and interest incurred prior to 1910.
79-2417 through 79-2422
Repealed.
79-2423 through 79-2426
Repealed.
79-2427 through 79-2430
Repealed.
79-2431
Action for foreclosure and sale of property of Bourbon county fair association stayed.
79-2432
Same; redetermination of assessments; penalties and interest canceled.
Article 25.—CONVEYANCE OF LAND SOLD FOR TAXES (Not in active use)
79-2501
Repealed.
79-2502
Repealed.
79-2503
Repealed.
79-2504
Repealed.
79-2505
Repealed.
79-2506
Repealed.
79-2507
Repealed.
79-2508
Repealed.
79-2509
Repealed.
79-2510
Repealed.
79-2511
Repealed.
79-2512
Repealed.
79-2513
Repealed.
79-2514
Repealed.
Article 26.—FLOATING AND FEDERAL LIENS
79-2601
Period of lien of tax certificate; extension.
79-2602
Same; period of lien of tax certificate on real estate bid off for taxes by cities and counties; extension.
79-2603
Same; prior certificates.
79-2604
Same; lien not impaired when deed fails to pass title or when real property bid off to city or county.
79-2605
Repealed.
79-2606
Repealed.
79-2607
Repealed.
79-2608
Repealed.
79-2609
Repealed.
79-2610
Repealed.
79-2611, 79-2612
Repealed.
79-2613
Federal liens; application of act thereto.
79-2614
Same; place of filing.
79-2615
Same; entitlement of lien to be filed.
79-2616
Same; duties of filing officers; methods of filing; certificate of notices on file; copies of documents on file, fees.
79-2617
Same; filing fees.
79-2618
Same; uniform application and construction.
79-2619
Same; citation of act.
Article 27.—LEASING OF REAL ESTATE BID IN AT FORECLOSURE SALE BY COUNTY
79-2701
Repealed.
79-2702
Repealed.
79-2703
Repealed.
79-2704, 79-2705
Repealed.
79-2706
Lease of real estate bid in by county; period of lease.
79-2707
Receipt upon payment of rental price; execution of lease.
79-2708
Credit of rental money to county general fund.
79-2709
List of real estate subject to lease.
Article 28.—JUDICIAL FORECLOSURE AND SALE OF REAL ESTATE BY COUNTY
79-2801
Action to enforce lien for unredeemed real estate bid in by county; summons; service by publication; assistance by city in foreclosure proceedings, when.
79-2802
Joinder of parties defendant; decree as to.
79-2802a
Receivership.
79-2803
Joinder of issues; trial; judgment; redemption before day of sale; duties of clerk and sheriff; apportionment of costs, charges and expenses.
79-2803a
Sale of lots or tracts as unit.
79-2803b
Order and conduct of sale authorized by K.S.A. 79-2803a.
79-2804
Order of sale; publication notice; auctioneer may be employed; procedure for bidding in behalf of county; deed, execution and recordation.
79-2804a
Sale of school lands; bond.
79-2804b
Actions to open, vacate or modify foreclosure proceedings; time limitations.
79-2804c
Refund of purchase money, taxes and charges when foreclosure sale adjudged to be invalid; interest; quitclaim deed.
79-2804d
Refund of amount paid to state, township, city or school district, when money so refunded by county.
79-2804e
Repealed.
79-2804f
Record of real estate acquired by county; sale by county; removal and sale of improvements, when; reduction of price and sale six months after confirmation of sale; advertisement; bids; deed; assessment and entry on tax rolls.
79-2804g
Sales of real estate to certain persons prohibited; exceptions.
79-2804h
Confirmation of sale of property under K.S.A. 79-2804; affidavit required.
79-2804i
Purchase by city of property offered for sale under K.S.A. 79-2804.
79-2804j
Repealed.
79-2805
Apportionment of proceeds of sale.
79-2805a
Repealed.
79-2805b
Repealed.
79-2806
Repealed.
79-2807
Repealed.
79-2808
Amount of state tax uncollected certified to director of accounts and reports; credit; penalty for unlawful certification.
79-2809
Sale, redemption, conveyance, foreclosure and sale of real estate begun under prior statutes.
79-2810
Action to enforce lien for delinquent taxes upon real estate bid in by counties over 300,000; county counselor duties; employment and compensation of abstracters.
79-2811
County sale for affordable low-income housing; abatement of taxes.
79-2812
Persons not eligible to purchase real estate at tax sale.
Article 29.—MISCELLANEOUS PROVISIONS
79-2901
Payment of taxes or redemption of lands by mortgagee.
79-2902
Lands in controversy; payment of taxes; recovery, when.
79-2903
Liability of executor or administrator for failure to list lands or pay taxes.
79-2904
Agent or attorney liable for failure to pay taxes on lands.
79-2905
Conservator liable for failure to list or pay taxes.
79-2906
Repealed.
79-2907
Warrants received for taxes; endorsement.
79-2908
Sale and conveyance of lands for taxes under prior statutes.
79-2909
Repealed.
79-2910
Limitations of actions for recovery of land under repealed statutes.
79-2910a
Actions to recover tax by the U.S. and other states and subdivisions; rights.
79-2911
Repeals by act of 1876.
79-2912
Loss of tax-sale certificate.
79-2913
Credit by state of overpayment of taxes by county, when.
79-2914
Apportionment of funds where lands sold for less than full amount of taxes.
79-2915
Same; distribution of proceeds; amount uncollected charged to several funds.
79-2916
Repealed.
79-2917
Repealed.
79-2918
Same; use of funds after full amount of state taxes paid into state treasury.
79-2919
Neglect of duties by officers; penalties.
79-2920 through 79-2924
Repealed.
79-2925
Budgets of taxing bodies; application of act; exceptions; definitions.
79-2925a
Budget of Shawnee county; budget period; no-fund warrants.
79-2925b
Repealed.
79-2925c
Tax lid, cities and counties; exceptions; elections, when required.
79-2926
Budget forms prescribed; electronic format furnished by director of accounts and reports; duties of certain officers.
79-2926a, 79-2926b
Repealed.
79-2927
Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception.
79-2927a
School districts; balanced budget not required; unexpended moneys.
79-2928
Repealed.
79-2929
Proposed budget; amendments; public hearing; notice, publication and contents.
79-2929a
Amended budget; publication; electronic filing; notice; public hearing; clerical errors.
79-2930
Submission of adopted budgets and additional information to county clerk; electronic filing; duties of county clerk; limitation on taxes levied, exception.
79-2931
Repealed.
79-2932
Repealed.
79-2933
Time for budget hearing; adoption; validity of levies.
79-2934
Funds appropriated by budget; balances; duties of clerks and officers; distribution of tax proceeds.
79-2935
Creation of indebtedness in excess of budget unlawful; exceptions.
79-2936
Removal from office for violation.
79-2937
Invalidity of part.
79-2938
No-fund warrants for shortages in revenue, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay.
79-2939
No-fund warrants for emergencies, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay.
79-2939a
Expired.
79-2939b
No-fund warrants to cover the failure of receipt of motor vehicle tax.
79-2940
No-fund warrants; issuance, interest, form, registration, redemption and transfer of surplus funds to general fund.
79-2941
Warrants for emergencies, when; procedure; limitation of amount; notice and hearing.
79-2942
Same; tax levy to pay.
79-2943, 79-2944
Repealed.
79-2945 through 79-2947
Repealed.
79-2948 through 79-2950
Repealed.
79-2951
No-fund warrants for emergencies in certain cities of second class, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay.
79-2952
Same; application of K.S.A. 79-2940.
79-2953
Repealed.
79-2954, 79-2955
Repealed.
79-2956, 79-2957
Repealed.
79-2958
Transfer of certain unexpended balances of tax funds to general fund.
79-2959
Repealed.
79-2959a
Repealed.
79-2959b
Abolishment of fund; transfer of moneys and liabilities to state general fund.
79-2960
Repealed.
79-2961
Repealed.
79-2962
Repealed.
79-2963
Notice of amount of tax levies to be expressed in dollars.
79-2964
Repealed.
79-2964a
Repealed.
79-2964b
Abolishment of fund; transfer of moneys and liabilities to state general fund.
79-2965
Repealed.
79-2966
Repealed.
79-2967
Repealed.
79-2968
Rate of interest on delinquent or unpaid taxes and overpayments of taxes.
79-2969
Presumption of timely remittance of excise or income tax, when; allowance of delivery by private delivery services.
79-2970
Interest tolled after hearings held by director of taxation.
79-2971
Responsibility for collection of certain excise taxes; personal liability imposed.
79-2972
Expired.
79-2973
Payment of taxes and fees by credit card authorized.
79-2974
Publication of administrative rulings of the department of revenue.
79-2975
Pending appeals, date for final determination.
79-2976
Property tax levied in 2003; state general fund; effective date.
79-2977
Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures.
79-2977a
Repealed.
79-2978
Business machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue.
79-2979
Telecommunications and railroad machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue.
79-2980
Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations.
79-2981
Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations.
79-2982
Report to legislature on certain income tax credits and sales tax exemptions.
79-2983
Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures.
79-2984
Tax compact with the Prairie Band Potawatomi Nation.
79-2985
Tax compact with the Iowa Tribe of Kansas and Nebraska.
79-2986
Tax compact with the Kickapoo Tribe in Kansas.
79-2987
Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska.
79-2988
Tax levy; approval to exceed revenue neutral rate by taxing subdivisions; requirements; notices and contents; public hearing; majority vote of governing body; requirements; duties of county clerk; costs; complaints; posting of budgets.
79-2989
Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing subdivisions; duties of county clerk; transfers from state general fund; administered by secretary of revenue.
79-2990
Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses.
Article 30.—EXCISE AND SALES TAXES
79-3001 through 79-3003
Repealed.
79-3004
Repealed.
79-3005
Repealed.
79-3006
Repealed.
79-3007 through 79-3009
Repealed.
79-3010
Repealed.
79-3010a, 79-3010b
Repealed.
79-3011
Repealed.
79-3012
Repealed.
79-3013, 79-3014
Repealed.
79-3015
Repealed.
79-3016 through 79-3018
Repealed.
79-3019
Repealed.
79-3020
Repealed.
79-3021
Repealed.
79-3022
Repealed.
79-3023
Repealed.
79-3024
Repealed.
79-3025
Repealed.
79-3025a, 79-3025b
Repealed.
79-3026
Repealed.
79-3027
Repealed.
79-3027a, 79-3027b
Repealed.
79-3028, 79-3029
Repealed.
79-3030
Repealed.
79-3031 through 79-3033
Repealed.
79-3034
Transferred.
79-3061
Transferred.
79-3089
Transferred.
79-3093
Act supplemental to motor fuel or special fuel tax laws.
79-3094
Same; rate of tax; computation; allowances; exempt transactions; reports; extent and effective date of tax.
79-3095
Same; disposition of tax collected.
79-3096
Same; allocations to counties from highway fund, when; limitations.
79-3097
Same; administration and enforcement; application of ch. 79, art. 34.
Article 31.—MORTGAGE REGISTRATION AND INTANGIBLES
79-3101
Repealed.
79-3102
Repealed.
79-3103
Repealed.
79-3104
Repealed.
79-3105
Repealed.
79-3106
Repealed.
79-3107
Repealed.
79-3107a
Repealed.
79-3107b
Repealed.
79-3107c
Repealed.
79-3108
Repealed.
79-3108a
Repealed.
79-3109
Repealed.
79-3109a
Repealed.
79-3109b
Purpose for intangible property tax exemption.
79-3109c
Property exempt from taxation; money, notes and other evidence of debt.
79-3109d
Definitions.
79-3109e
Application of K.S.A. 79-3109b through 79-3109e, inclusive.
79-3110
Repealed.
79-3110a
Repealed.
79-3110b
Repealed.
79-3110c
Repealed.
79-3111
Repealed.
79-3112
Repealed.
79-3112a
Repealed.
79-3113
Repealed.
79-3113a
Repealed.
79-3113b
Repealed.
79-3114
Repealed.
79-3115
Repealed.
79-3116, 79-3117
Repealed.
79-3118
Repealed.
79-3118a
Repealed.
79-3118b
Repealed.
79-3119, 79-3120
Repealed.
79-3120a
Repealed.
79-3120b
Repealed.
79-3120c
Repealed.
79-3120d
Repealed.
79-3120e
Repealed.
79-3120f
Repealed.
79-3120g
Repealed.
79-3121
Exemption of refunded stamped secured debts from further taxation.
79-3122
Certification and registration by county treasurer.
79-3123
Notation; certification and registration fee.
79-3124
"Refunded" defined.
79-3125
Perjury, penalty.
Article 32.—INCOME TAX
79-3201
Title.
79-3202
Repealed.
79-3203
Repealed.
79-3204
Repealed.
79-3205
Repealed.
79-3206
Repealed.
79-3206a
Repealed.
79-3207
Repealed.
79-3208
Repealed.
79-3209
Repealed.
79-3210
Repealed.
79-3211
Repealed.
79-3212
Repealed.
79-3213
Repealed.
79-3214
Repealed.
79-3215
Repealed.
79-3216
Repealed.
79-3217
Repealed.
79-3218
Repealed.
79-3219
Repealed.
79-3220
Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns.
79-3221
Returns; form, place and time of filing; identifying number, social security numbers; tentative returns; extension of time; certain actions or proceedings authorized; definitions.
79-3221a through 79-3221c
Repealed.
79-3221d
Designation of income tax refund for nongame wildlife improvement program; form.
79-3221e
Disposition of moneys received pursuant to K.S.A. 79-3221d; limitation on expenditures.
79-3221f
Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds.
79-3221g
Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds.
79-3221h
Plant and animal disease and pest control fund; interest earnings; expenditures.
79-3221i
Kansas military emergency relief fund checkoff; disposition of moneys.
79-3221j
Kansas breast cancer research fund checkoff; disposition of moneys; required report.
79-3221k
Kansas hometown heroes fund checkoff; disposition of moneys.
79-3221m
Kansas creative arts industries commission checkoff fund; disposition of moneys.
79-3221n
Local school district contribution program checkoff; disposition of moneys.
79-3221o
Individual tax returns; preclusion from including line for reporting compensating use tax.
79-3221p
Repealed.
79-3221q
Kansas historic site fund checkoff; disposition of moneys.
79-3222
Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties.
79-3222a
Mining production payment reports required; withholding of production payments, procedures; penalties.
79-3223
Records and special returns.
79-3224
Repealed.
79-3225
Time for payment of tax; cancellation of tax; extension of time; interest.
79-3226
Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when.
79-3226a
Repealed.
79-3226b
Repealed.
79-3226c
Repealed.
79-3227
Repealed.
79-3228
Penalties and interest.
79-3228a
Failure to file or filing of insufficient return, mandamus action permitted.
79-3229
Jeopardy assessments, when; procedures; closing of taxable period.
79-3230
Periods of limitation; extension agreements; notice of agreement with internal revenue service.
79-3231
Repealed.
79-3232
Repealed.
79-3233
Powers of secretary or designee.
79-3233a
Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations.
79-3233b
Compromise of delinquent income taxes of taxpayer; annual report by director; filing.
79-3233c
Repealed.
79-3233d
Repealed.
79-3233e
Abatement of certain income tax liabilities.
79-3233f
Repealed.
79-3233g
Same; petition to state board of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated filed with secretary of state; public record.
79-3233h
Same; uncollectible accounts; death of individual or dissolution of corporation.
79-3233i
Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination.
79-3233j
Offset of tax overpayments against tax underpayments.
79-3234
Tax information, report and returns; preservation; limits on dissemination and use; penalty for violations.
79-3234a
Repealed.
79-3234b
Repealed.
79-3234c
Repealed.
79-3234d
Repealed.
79-3235
Collection of delinquent taxes; tax lien.
79-3235a
Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.
79-3235b
Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.
79-3236
Rules and regulations.
79-3237
Repealed.
79-3238
Repealed.
79-3239
Severability.
79-3240
Application of act.
79-3241
Repealed.
79-3242
Repealed.
79-3243
Repealed.
79-3244
Repealed.
79-3245
Repealed.
79-3246
Repealed.
79-3247
Repealed.
79-3248
Repealed.
79-3249
Repealed.
79-3250
Repealed.
79-3251
Repealed.
79-3252
Repealed.
79-3253
Repealed.
79-3254
Repealed.
79-3255
Repealed.
79-3256
Repealed.
79-3257
Repealed.
79-3258
Repealed.
79-3259
Repealed.
79-3260
Repealed.
79-3261
Repealed.
79-3262
Repealed.
79-3263
Repealed.
79-3264
Repealed.
79-3265
Repealed.
79-3266
Repealed.
79-3267
Repealed.
79-3268
Taxpayer bill of rights and privileges.
79-3268a
Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements.
79-3268b
Same; duty of department to comply with taxpayer's designation of representative.
79-3268c
Same; waiver of penalties.
79-3268d
Same; closing letters.
79-3268e
Same; department of revenue correspondence with taxpayer; requirements.
79-3268f
Same; duty of department to comply with taxpayer's designation of representative.
79-3268g
Same; waiver of penalties.
79-3268h
Same; closing letters.
79-3269
Tax treatment of professional employer organizations; definitions.
79-3270
Reserved.
79-3271
Apportionment of net income; definitions.
79-3271a
Repealed.
79-3271b
Repealed.
79-3272
Same; allocation and apportionment.
79-3273
Same; taxpayer taxable in another state.
79-3274
Apportionment of net income; nonbusiness income allocation.
79-3275
Same; rents and royalties; extent of utilization of tangible personal property.
79-3276
Same; capital gains and losses from sales of property.
79-3277
Same; interest and dividends.
79-3278
Same; patent and copyright royalties.
79-3279
Apportionment of net income; apportionment of business income; requirements; procedures.
79-3280
Same; property factor defined.
79-3281
Same; property owned or rented, value; net annual rate.
79-3282
Same; average value of property.
79-3283
Same; payroll factor.
79-3284
Same; compensation for services; when payment in state.
79-3285
Same; sales factor.
79-3286
Same; sales of tangible personal property in state.
79-3287
Same; sales in state; income-producing activity.
79-3288
Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion.
79-3288a
Procedure for transitional adjustment for change of accounting methods of certain taxpayers.
79-3288b
Election of treatment of income; timing; duration.
79-3289
Same; construction of act.
79-3290
Repealed.
79-3291
Repealed.
79-3292
Same; act supplemental to income tax act.
79-3293
Same; application of K.S.A. 79-3271 through 79-3292.
79-3293a
Application of K.S.A. 79-3271, 79-3279 and 79-3288b.
79-3293b
Application of K.S.A. 79-3271 and 79-3279.
79-3294
Withholding tax; title; relationship to Kansas income tax act.
79-3294a
Withholding tax; injunctions.
79-3294b
Same; bond to secure collection.
79-3295
Withholding tax; definitions.
79-3296
Withholding tax; employer's requirement to withhold; agreements of the secretary.
79-3297
Repealed.
79-3297a
Repealed.
79-3298
Withholding tax from wages; employers' return filing requirements; remittance of tax, when.
79-3299
Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement.
79-32,100
Same; nondeductibility of withholding; credit allowed; refunds.
79-32,100a
Withholding tax; deduction by payer required.
79-32,100b
Same; liability of employer or payer for payment; employee action prohibited.
79-32,100c
Same; failure to withhold, consequences; persons designated as employers.
79-32,100d
Same; withholding amounts method of calculation; agreements with other states and the federal government.
79-32,100e
Repealed.
79-32,100f
Withholding tax; temporarily teleworking employees during COVID-19 pandemic.
79-32,101
Declaration of estimated tax, when; procedure.
79-32,102
Same; time of filing of certain declarations.
79-32,103
Time of payment of estimated tax.
79-32,104
Amount paid upon declarations of estimated tax; payments as credit against income tax.
79-32,105
Withholding tax; moneys paid to state treasurer; amounts credited to IMPACT program funds, income tax refund fund and state general fund; refunds, payment; interest, computation.
79-32,106
Employers' and fiduciaries' liability for tax required to be withheld.
79-32,107
Penalties and interest for noncompliance, exception to penalty imposition for certain underpayments; failure of employer to deduct and withhold; failure to collect, account for and pay tax; attempts to evade or defeat tax.
79-32,107a
Application of K.S.A. 79-32,107.
79-32,107b
Application of K.S.A. 79-32,101, 79-32,102, 79-32,103 and 79-32,107.
79-32,108
Severability; captions.
79-32,108a
Withholding registration certificate required; procedure.
79-32,109
Definitions.
79-32,109a
Repealed.
79-32,109b
Repealed.
79-32,110
Tax imposed; classes of taxpayers; schedules of tax rates.
79-32,110a
Tax imposed on ordinary income portions of lump sum distributions from pension and other plans.
79-32,111
Credits against tax.
79-32,111a
Repealed.
79-32,111b
Repealed.
79-32,111c
Credit against tax for household and dependent care expenses; limitation.
79-32,112
Repealed.
79-32,112a
Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional.
79-32,113
Exempted organizations; requirements and restrictions.
79-32,114
Accounting periods and methods.
79-32,115
Rules pertaining to husbands and wives.
79-32,116
Kansas taxable income of an individual.
79-32,117
Kansas adjusted gross income of an individual; addition and subtraction modifications.
79-32,117a
Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax.
79-32,117b
Same; abatement and refund of taxes paid; claims.
79-32,117c
Same; compensation defined.
79-32,117d
Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms.
79-32,117e
Federal income tax rebate exempt from Kansas income tax.
79-32,117f
Repealed.
79-32,117g
Repealed.
79-32,117h
Repealed.
79-32,117i
Repealed.
79-32,117j
Repealed.
79-32,117k
Repealed.
79-32,117l
Repealed.
79-32,117m
Repealed.
79-32,117n
Repealed.
79-32,117o
Repealed.
79-32,117p
Repealed.
79-32,117q
Repealed.
79-32,117r
Unemployment compensation attributed to identity fraud exempt from Kansas income tax.
79-32,118
Kansas deduction of an individual.
79-32,119
Kansas standard deduction of an individual.
79-32,120
Kansas itemized deductions of an individual.
79-32,121
Kansas exemption for an individual.
79-32,121a
Application of K.S.A. 79-32,121.
79-32,122 through 79-32,127
Repealed.
79-32,128
Individual who is Kansas resident for part of year, election; computation of tax; modifications.
79-32,129
Partners, not partnership, subject to tax.
79-32,130
Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions.
79-32,131
Partnership modification for a partner.
79-32,132
Repealed.
79-32,133
Determination of distributive share.
79-32,134
Kansas taxable income of a resident estate or trust.
79-32,135
Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments.
79-32,136
Kansas taxable income of a nonresident estate or trust.
79-32,137
Share of a nonresident estate, trust or beneficiary in income from sources within Kansas.
79-32,138
Kansas taxable income of corporations; addition and subtraction modifications.
79-32,139
Taxation of subchapter S corporate income.
79-32,140
Credit for taxes paid in section 337 liquidation.
79-32,140a
Accrual of interest and penalties on underpayment or overpayment of income tax.
79-32,141
Allocation of income and deductions.
79-32,142
Consolidated returns.
79-32,143
Kansas net operating loss for corporations.
79-32,143a
Expense deduction for certain depreciable property; calculation of amount; sale of property, procedure; limitation on other credits.
79-32,144
Repealed.
79-32,145
Repealed.
79-32,146
Repealed.
79-32,147
Repealed.
79-32,148
Repealed.
79-32,149
Repealed.
79-32,150
Repealed.
79-32,151
Repealed.
79-32,152
Repealed.
79-32,152a
Repealed.
79-32,152b
Repealed.
79-32,152c
Repealed.
79-32,152d
Repealed.
79-32,152e
Repealed.
79-32,152f
Repealed.
79-32,152g
Repealed.
79-32,152h
Repealed.
79-32,152i
Repealed.
79-32,152j
Repealed.
79-32,152k
Repealed.
79-32,152l
Application of act.
79-32,152m
Application of K.S.A. 79-3230, 79-32,101 and 79-32,107.
79-32,152n
Application of K.S.A. 79-32,176.
79-32,152o
Application of K.S.A. 79-32,117.
79-32,152p
Application of K.S.A. 79-32,110, 79-32,119 and 79-32,120.
79-32,152q
Application of K.S.A. 79-32,117.
79-32,152r
Application of K.S.A. 79-1117 and 79-32,176.
79-32,153
Credit against tax for establishment of qualified business facility; conditions; amount; limitations.
79-32,153a
Repealed.
79-32,154
Same; definitions.
79-32,155
Same; election to defer credit.
79-32,156
Same; claiming credit upon acquisition or lease of qualified business facility by related taxpayer; election; estate entitled to credit upon death of taxpayer.
79-32,157
Same; termination and resumption of operation of qualified business facility; credit allowable, when.
79-32,158
Same; rules and regulations.
79-32,159
Application of K.S.A. 79-32,111 and 79-32,153 through 79-32,158.
79-32,159a
Application of K.S.A. 79-32,153 and 79-32,154.
79-32,159b
Applicability of 1986 amendments.
79-32,159c
Application of K.S.A. 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b.
79-32,160
Title of act.
79-32,160a
Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties; transferability.
79-32,160b
Planned project within existing enterprise zone; tax election; prior act.
79-32,160c
Application of act.
79-32,160d
Repealed.
79-32,160e
Application of act.
79-32,160f
Repealed.
79-32,160g
Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act.
79-32,161
Repealed.
79-32,162
Repealed.
79-32,163
Repealed.
79-32,164, 79-32,165
Repealed.
79-32,165a
Repealed.
79-32,166
Repealed.
79-32,167
Repealed.
79-32,168
Repealed.
79-32,169
Repealed.
79-32,170
Repealed.
79-32,171
Repealed.
79-32,172
Repealed.
79-32,173
Repealed.
79-32,174
Repealed.
79-32,174a, 79-32,174b
Repealed.
79-32,174c
Repealed.
79-32,175
Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions.
79-32,176
Repealed.
79-32,176a
Credit against tax for making taxpayer's principal dwelling or property accessible to individuals with a disability; amount; carryover to subsequent taxable years; credit refundable, when; cost-of-living adjustment.
79-32,177
Credit against tax for making certain property used in trade or business or held for production of income accessible to or usable in the employment of persons with a disability; amount; carryover to subsequent taxable years.
79-32,178
Rules and regulations.
79-32,179
Application of K.S.A. 79-1117, 79-1118, 79-32,117 and 79-32,175 through 79-32,178.
79-32,180
Application of K.S.A. 79-32,175 through 79-32,177, inclusive.
79-32,181
Credit against tax for interest rate reduction for agricultural production loan by production credit association.
79-32,181a
Credit against tax for interest rate reductions on certain agricultural production loans.
79-32,182
Repealed.
79-32,182a
Repealed.
79-32,182b
Credit against tax for certain research and development activity expenditures.
79-32,183 through 79-32,187
Repealed.
79-32,188
Severability of provisions of act.
79-32,189
Application of act.
79-32,190
Child day care assistance tax credit; amount.
79-32,191
Application of K.S.A. 79-32,190.
79-32,192
Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations.
79-32,193
Military retired personnel income tax settlement; refund amount calculation; military retirees income tax refund fund established; transfers to and expenditures from fund, when.
79-32,194
Community services contribution income and privilege tax credit; citation of act.
79-32,195
Tax credits for community services contributions; definitions.
79-32,196
Same; eligibility criteria for credit; limited retroactivity.
79-32,197
Same; amount of credit, carryover.
79-32,197a
Same; assignability of credits.
79-32,198
Same; duties of director of community development of department of commerce; rules and regulations.
79-32,199
Application of K.S.A. 79-32,194 through 79-32,198.
79-32,199a
Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a.
79-32,199b
Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a.
79-32,200
Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations.
79-32,201
Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures.
79-32,202
Repealed.
79-32,202a
Tax credit for adoption expenses.
79-32,203
Tax credits for expenditures related to nongame and endangered species; limited to certain tax years.
79-32,204
Kansas income tax credit for corporations for required improvements to qualified swine facility.
79-32,205
Earned income tax credit.
79-32,206
Credit for property tax paid on commercial and industrial machinery and equipment.
79-32,207
Kansas income tax credit for corporations for plugging abandoned oil or gas well.
79-32,208
Repealed.
79-32,209
Federal innocent spouse rule conformity.
79-32,210
Kansas income tax credit for property tax paid by telecommunication companies which are corporations.
79-32,211
Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment; rules and regulations.
79-32,211a
Expired.
79-32,211b
Historic Kansas act; citation.
79-32,211c
Credit for restoration and preservation of commercial structure at least 50 years old; amount of credit; limitations; requirements; rules and regulations.
79-32,212
Kansas income tax credit for single city port authority.
79-32,213
Repealed.
79-32,214
Amended returns to be filed by taxpayers receiving certain refund of property taxes.
79-32,215
Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district.
79-32,216
Citation of act.
79-32,217
Refineries; credit for certain investments; definitions.
79-32,218
Same; amount of credit; requirements.
79-32,219
Same; pass-through entities.
79-32,220
Same; claim for credit.
79-32,221
Same; accelerated depreciation, deduction.
79-32,222
Same; credit for certain environmental compliance expenditures.
79-32,223
Crude oil or natural gas pipelines; credits for certain investments; definitions.
79-32,224
Same; amount of credit; requirements.
79-32,225
Same; pass-through entities.
79-32,226
Same; claim for credit.
79-32,227
Same; accelerated depreciation, deduction.
79-32,228
Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions.
79-32,229
Same; amount of credit; requirements.
79-32,230
Same; pass-through entities.
79-32,231
Same; claim for credit.
79-32,232
Same; accelerated depreciation, deduction.
79-32,233
Biomass-to-energy plants; credits for certain investments; definitions.
79-32,234
Same; amount of credit; requirements.
79-32,235
Same; pass-through entities.
79-32,236
Same; claim for credit.
79-32,237
Same; accelerated depreciation, deduction.
79-32,238
Integrated coal gasification power plants; credits for certain investments; definitions.
79-32,239
Same; amount of credit; requirements.
79-32,240
Same; pass-through entities.
79-32,241
Same; claim for credit.
79-32,242
Repealed.
79-32,243
Information required by taxpayer to claim income tax credits.
79-32,244
Credit for compensation paid by employers to employees who are members of national guard and reserved forces.
79-32,245
Renewable electric cogeneration facilities; credits for certain investments; definitions.
79-32,246
Same; amount of credit; requirements.
79-32,247
Same; pass-through entities.
79-32,248
Same; claim for credit.
79-32,249
Same; accelerated depreciation, deduction.
79-32,250
Waste heat utilization system at electric generation facility; accelerated depreciation, deduction.
79-32,251
Biofuel storage and blending equipment; credits for certain investments; definitions.
79-32,252
Same; amount of credit; requirements.
79-32,253
Same; pass-through entities.
79-32,254
Same; claim for credit.
79-32,255
Same; accelerated depreciation; deduction.
79-32,256
Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction.
79-32,257
Citation of act.
79-32,258
Film production; credit for certain eligible production expenses; eligibility requirements; application.
79-32,259
Same; definitions.
79-32,260
Same; expiration of act; amount, limitations.
79-32,261
Tax credit for certain contributions to community college, technical college or postsecondary educational institution.
79-32,262
Tax credit for certain capital investments in a business located in or near certain cities made within three years of occurrence of certain major disasters.
79-32,263
Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR).
79-32,264
Limitations on tax credits; credits allowed and amounts to be carried forward.
79-32,265
Limitation on income tax credits allowed; valid social security numbers required.
79-32,266
Tax credit for taxpayers who receive income from business activities of certain qualified companies.
79-32,267
Tax credit for certain taxpayers domiciled in a rural opportunity zone.
79-32,268
Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned.
79-32,269
Repealed.
79-32,270
Repealed.
79-32,271
Tax credit for certain taxpayers who purchased food in this state.
79-32,272
Native American veteran income tax refund; Native American veterans' income tax refund fund; qualifications; reports to legislature.
79-32,273
Citation of act; tax credit for certain years for purchases from qualified vendors employing individuals with disabilities; cumulative credit limitations; certification; definitions; reports to legislature.
79-32,274
Tax credit for contribution to Eisenhower foundation.
79-32,275
Tax credit for contributions to friends of cedar crest association.
79-32,276
Compensation obtained fraudulently by another individual; exclusion from gross income, when; fraud due to identity theft, reporting to department.
79-32,277
Kansas taxpayer protection act; title and effective date.
79-32,278
Definitions.
79-32,279
Duties of paid tax return preparers; penalty, when.
79-32,280
Actions to enjoin prohibited conduct; reporting.
79-32,281
Jurisdiction; venue; consent judgment.
79-32,282
Rules and regulations.
79-32,283
Income tax credit for certain qualified charitable distributions of fiduciary financial institutions; requirements; pass-through entity; carry forward.
79-32,284
Citation and purpose of act.
79-32,285
Definitions.
79-32,286
Election by S corporation or partnership to be taxed at entity level.
79-32,287
Tax rate imposed; credit allowance; modifications and certain expensing deductions.
79-32,288
Liability for tax.
79-32,289
Rules and regulations.
79-32,290
Tax credit for graduates of aerospace and aviation-related educational programs and employers of program graduates; definitions.
79-32,291
Credit for qualified employer tuition reibursement.
79-32,292
Credit for qualified employer for compensation paid to qualified employees.
79-32,293
Credit for qualified employee.
79-32,294
Rules and regulations.
79-32,295
Application of act.
79-32,296
Tax credit for school and classroom supplies purchased by teachers.
79-32,297
Tax credit for qualified railroad track maintenance expenditures.
79-32,298
Title and purpose of act.
79-32,299
Definitions.
79-32,300
Credit against income, privilege or premium tax liability for employment of eligible individuals by targeted employment businesses; determination of credit amount; maximum annual amount of all credits.
79-32,301
Targeted employment business information reporting requirements to secretary of revenue; rules and regulations.
79-32,302
Powers and duties of secretary for aging and disability services; program for measurement of results from tax credits; provision of tax information by secretary of revenue; confidentiality; report by secretary for aging and disability services.
79-32,303
Expiration of act.
79-32,304
Citation of act.
79-32,305
Definitions.
79-32,306
Tax credit for qualified development; amount; allocation; requirements; allocation in pass-through entity; carry forward.
79-32,307
Recaptured or disallowed credits; effect on tax liability.
79-32,308
Rules and regulations.
79-32,309
Administration by Kansas housing resources corporation; annual report to the legislature.
79-32,310
Purpose and citation of act.
79-32,311
Definitions.
79-32,312
Kansas housing investor tax credit program; administration; qualified housing projects; requirements; eligibility; rules and regulations.
79-32,313
Tax credit for qualified housing projects; requirements; limitations; carry forward and transfer of credit; rules and regulations.
79-32,314
Loss of qualified housing project designation; notice.
79-32,315
Annual report; contents.
79-32,316
Pregnancy resource act tax credit; definitions; eligibility; limitations; certification of eligible charitable organizations; application for and allocation of credits.
Article 33.—CIGARETTES AND TOBACCO PRODUCTS
79-3301
Definitions.
79-3302
Title and purpose of act.
79-3303
Licenses and permits; requirements relating to vending machines.
79-3304
License fees and bond; disqualifications for issuance or renewal of license.
79-3305
Repealed.
79-3306
License; application forms; issuance.
79-3307
Repealed.
79-3308
Repealed.
79-3309
Violations of act that may result in suspension or revocation of license; notice of violation; request for hearing; restraining orders or injunctions.
79-3310
Tax on cigarettes imposed; rates.
79-3310a
Repealed.
79-3310b
Repealed.
79-3310c
Inventory tax on cigarettes; procedures for payment.
79-3311
Stamps; sale; discount; corporate surety bond; use and bond; cigarette tax refund fund established; transportation for out-of-state sale.
79-3311a
Stamps; minimum number of cigarettes; liability for tax.
79-3312
Redemption of stamps.
79-3312a
Cigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes.
79-3313
Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing.
79-3314
Repealed.
79-3315
Repealed.
79-3316
Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms.
79-3317
Repealed.
79-3318
Repealed.
79-3319
Repealed.
79-3320
Repealed.
79-3321
Unlawful acts.
79-3322
Criminal penalties; defenses to prosecution; cigarette or tobacco infractions; aiding and abetting; referral to attorney general or proper county or district attorney.
79-3323
Contraband goods; seizure.
79-3324
Repealed.
79-3324a
Contraband goods; seizure and sale; disposition of proceeds.
79-3325
Repealed.
79-3326
Duties of director; enforcement of act.
79-3327
Repealed.
79-3327a
Repealed.
79-3328
Expenses of enforcement.
79-3329
Unconstitutionality of part.
79-3330
Repealed.
79-3331
Repealed.
79-3332
Repealed.
79-3333
Sale of cigarettes, smokeless tobacco and roll-your-own tobacco; requirements; internet, telephone or mail order transactions, requirements; packages of cigarettes; penalties.
79-3334
Active cigarette and tobacco licensees, list.
79-3335
Counterfeit cigarettes; seizure; penalties.
79-3336
Conviction for violation; defined.
79-3337 through 79-3350
Reserved.
79-3351 through 79-3369
Repealed.
79-3370
Repealed.
79-3371
Tax on privilege of selling tobacco products.
79-3372
Repealed.
79-3373
Distributor's license.
79-3374
License fees; surety bond; application for each place of business.
79-3375
Issuance, expiration and display of licenses; license not transferable.
79-3376
Repealed.
79-3377
Certain records required of distributor; access to premises.
79-3378
Monthly tax returns; remittance of tax; deficiencies.
79-3379
Refunds and credits of tax.
79-3380
Repealed.
79-3381
Repealed.
79-3382
Repealed.
79-3383
Repealed.
79-3384
Repealed.
79-3385
Repealed.
79-3386
Repealed.
79-3387
Disposition of revenues.
79-3388
Tobacco products not exempt from sales tax.
79-3389
Reserved.
79-3390
Repealed.
79-3391
Administrative fines; cigarette and tobacco products regulation fund created; expenditures.
79-3392
Application of certain laws to taxes under act.
79-3393
Cigarette or tobacco infraction; procedure.
79-3394
Use of minors to determine compliance, limitations.
79-3395
Cigarettes imported into the United States; certain information to be filed with the director.
79-3396
Failure to file; penalty.
79-3397
Enforcement of act; civil liability for violation of act.
79-3398
Exceptions to applicability of act.
79-3399
Tax on electronic cigarettes imposed; rates; inventory tax.
79-33,100
Exceptions to applicability of act; compacts.
Article 34.—MOTOR VEHICLE FUEL TAXES
79-3401
Citation of act; definitions.
79-3402
Purpose of tax.
79-3403
Licenses required under act; applications; fees; bonds; unlawful acts.
79-3404
Repealed.
79-3405
Additional bond; financial statements; revocation of license; release of sureties; renewal of license; interstate commerce exempt.
79-3406
Licenses for additional places or stations.
79-3407
Suspension or revocation of licenses; hearing.
79-3408
Tax imposed on use, sale or delivery of motor-vehicle fuels or special fuels; importation of motor-vehicle fuels or special fuels; incidence of tax imposed on distributor; allowance for certain losses; exempt transactions; reports required.
79-3408a
Repealed.
79-3408b
Repealed.
79-3408c
Fuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when.
79-3408d
Repealed.
79-3408e
Repealed.
79-3408f
Repealed.
79-3408g
Repealed.
79-3409
Distributor to collect tax; price sign requirements.
79-3410
Monthly reports to state director; waiver, when; payment of tax; interest and penalty; waiver; manufacturer's daily report; exemption from reporting requirements, when.
79-3411
Determination of amount due; statement; collection.
79-3412
Levy of executions on property of delinquents.
79-3413
Lien for taxes; interest and penalties; notice; recordation; sale of personal property; duties of officers and others.
79-3414
Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due.
79-3415
Records, invoices and bills of lading.
79-3416
Transportation of fuels; report; manifest; required statement.
79-3417
Refunds for lost or destroyed fuels; procedure.
79-3418
Repealed.
79-3419
Enforcement of act; rules and regulations.
79-3420
Examination of books, records, returns, property and equipment; secrecy required; exceptions.
79-3421
Rewards for information of unlawful evasion of tax.
79-3422
Repealed.
79-3423
Repealed.
79-3424
Exempt from other taxes.
79-3425
Payment into state treasury; distribution of proceeds of tax.
79-3425a
Repealed.
79-3425b
Repealed.
79-3425c
Apportionment of special city and county highway fund; apportionment of county equalization and adjustment fund; credit and use.
79-3425d
Repealed.
79-3425e
Repealed.
79-3425f
Special city and county highway fund; revenue for public transportation.
79-3425g
Same; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund.
79-3425h
Repealed.
79-3425i
Transfers from state general fund to special city and county highway fund; limitation.
79-3426
Information to other states.
79-3427
Repealed.
79-3428
Invalidity of part.
79-3429
Repealed.
79-3430
Repealed.
79-3431, 79-3432
Repealed.
79-3433
Repealed.
79-3434
Repealed.
79-3435
Repealed.
79-3435a
Repealed.
79-3436
Repealed.
79-3437
Repealed.
79-3438
Repealed.
79-3439
Repealed.
79-3440
Repealed.
79-3441
Repealed.
79-3442
Repealed.
79-3443
Repealed.
79-3444
Repealed.
79-3445
Repealed.
79-3446
Repealed.
79-3447
Repealed.
79-3448
Repealed.
79-3449
Repealed.
79-3450
Repealed.
79-3451
Repealed.
79-3452
Repealed.
79-3453
Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when.
79-3454
Refund permit; application; contents; fee; duties of director.
79-3455
Cancellation of refund permit, when.
79-3456
Invoice by licensed distributors or retailers; contents; copies.
79-3457
Same; invoice blanks; records by director.
79-3458
Claim for refund; time for filing; contents; signature.
79-3459
Payment of refunds; notice of denial or delay.
79-3460
Assignments prohibited; payment in case of death.
79-3461
Refund revolving fund.
79-3462
Actions to recover refunds.
79-3462a
Importers of motor-vehicle fuels or special fuels; claim for refund; limitations.
79-3463
Operating nonhighway vehicles on highways, when.
79-3464
Act supplemental.
79-3464a
Dyed special fuels; unlawful use; exceptions; penalties.
79-3464b
Denial or revocation of licenses under motor-fuel tax law, when; application.
79-3464c
Filing by electronic or magnetic media, when; tax credit, when; rules and regulations.
79-3464d
Liability for the collection or payment of motor vehicle fuel or special fuel taxes.
79-3464e
Unlawful acts; penalties.
79-3464f
Certain sections part of motor-fuel tax law.
79-3465, 79-3466
Repealed.
79-3467
Repealed.
79-3468
Repealed.
79-3469 through 79-3473
Repealed.
79-3474
Repealed.
79-3475
Repealed.
79-3475a
Repealed.
79-3476
Repealed.
79-3477
Repealed.
79-3478
Repealed.
79-3479
Repealed.
79-3479a, 79-3479b
Repealed.
79-3479c
Repealed.
79-3480
Repealed.
79-3480a
Repealed.
79-3481
Repealed.
79-3482
Repealed.
79-3483
Repealed.
79-3484
Repealed.
79-3484a
Repealed.
79-3485
Repealed.
79-3486
Repealed.
79-3487
Repealed.
79-3488
Repealed.
79-3489
Repealed.
79-3490
Citation of act; definitions.
79-3491
Purpose of tax.
79-3491a
LP-gas owned on date rate of tax changed; inventory tax or refund.
79-3492
LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer.
79-3492a
Same; alternative method of computing tax; mileage basis; special permit decals.
79-3492b
LP-gas motor fuel tax; alternative method of computation and payment of tax.
79-3492c
Same; director may require higher mileage rate for a taxpayer.
79-3492d
Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal.
79-3492e
Same; refund of unused portion of advance taxes; affidavit to director.
79-3493
Unlawful sales; signed statement of exclusive nonhighway use.
79-3494
Dual carburetion; presumption of exclusive use of LP-gas, when.
79-3495
User and dealer reports, monthly or annual; payment of tax, monthly or annual; interest and penalties; LP-gas user and dealer licenses; application; refusal of license; filing fee.
79-3495a
Sales by licensed dealer to dealer or user; returns and payment of tax.
79-3496
Bond of licensee; additional bonds; financial statements; release of surety, when; suspension or revocation of license; hearing.
79-3497
Failure to file report; fraudulent report; investigations; determination of amount due; collection.
79-3498
Discontinuance of operation as user or dealer; notice; tax; penalties and interest.
79-3499
Records, invoices, bills of lading; preservation; examination of records and equipment; confidentiality required; extension of time limits.
79-34,100
Collection of delinquent LP-gas motor fuel taxes.
79-34,101
Measurement, calibration and marking of containers.
79-34,102
Enforcement of act; rules and regulations; duties of county attorneys.
79-34,103
Unlawful acts; penalties; revocation of licenses and permits.
79-34,104
Disposition of proceeds of tax.
79-34,105
Information to officials of other states.
79-34,106
Accrued liabilities not affected.
79-34,107
Invalidity of part.
79-34,108
Definitions.
79-34,109
Imposition of tax; rate; apportionment of tax liability.
79-34,110
Users' quarterly report; form and content; separate report for each type of motor fuel; annual report, when.
79-34,111
Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver.
79-34,112
Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations.
79-34,113
Records or returns; inspection; destruction; information confidential, exceptions; extension of time limits.
79-34,114
Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act.
79-34,115
License required; rules and regulations; fuel cards, number and information.
79-34,116
Bond of licensee; release of surety.
79-34,117
Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required.
79-34,118
24-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents.
79-34,119
Temporary authorization; emergency; rules and regulations.
79-34,120
Vehicles not subject to provisions of act.
79-34,121
Suspension or revocation of registration, permit or other evidence of right; hearing.
79-34,122
Unlawful acts by interstate motor fuel users; penalties.
79-34,123
Administration and enforcement of act; rules and regulations.
79-34,124
Tax liability determined in absence of records; assessment.
79-34,125
Citation of act.
79-34,126
Disposition of moneys; international fuel tax agreement clearing fund.
79-34,127
Invalidity of part.
79-34,128
Delinquent tax; lien.
79-34,129
Collection of delinquent taxes under interstate motor fuel use act.
79-34,130 through 79-34,140
Reserved.
79-34,141
Rates of tax per gallon on vehicle fuels.
79-34,142
Distribution of proceeds of vehicle fuel taxes.
79-34,143
Repealed.
79-34,144 through 79-34,146
Repealed.
79-34,147
Repealed.
79-34,147a
Repealed.
79-34,147b
Repealed.
79-34,148
Repealed.
79-34,149 through 79-34,154
Reserved.
79-34,155
Expired.
79-34,156
Expired.
79-34,157
Expired.
79-34,158
Expired.
79-34,159
Expiration date of incentives.
79-34,160
Expired.
79-34,161
Expired.
79-34,162
Expired.
79-34,163
Expired.
79-34,164
Expiration date of incentives.
79-34,165
International fuel tax agreements; rules and regulations.
79-34,166 through 79-34,169
Reserved.
79-34,170
Definitions.
79-34,171
Kansas retail dealer incentive fund; transfers from state general fund; purposes; expenditures.
79-34,172
Incentive for retail dealer selling or dispensing renewable fuels; eligibility and requirements; incentive calculation.
79-34,173
Incentive for retail dealer selling or dispensing biodiesel; eligibility and requirements; incentive calculation.
79-34,174
Electronic filing for incentive; rules and regulations.
79-34,175
Annual report to legislature of incentives claimed and fuels sold.
79-34,176
Expiration date of renewable fuels and biodiesel incentives.
Article 35.—OLEOMARGARINE (Not in active use)
79-3501
Repealed.
79-3502 through 79-3504
Repealed.
Article 36.—KANSAS RETAILERS’ SALES TAX
79-3601
Title of act; additional to certain other taxes.
79-3602
Definitions.
79-3602a
Repealed.
79-3602b
Repealed.
79-3602c
Repealed.
79-3603
Retailers' sales tax imposed; rate.
79-3603a
Repealed.
79-3603b
Repealed.
79-3603c
Repealed.
79-3603d
Retailers' sales tax imposed on sale of food and food ingredients; rate.
79-3604
Tax paid by consumer and collected by retailer; exceptions; fee.
79-3604a
Repealed.
79-3605
Assumption of tax by retailer unlawful.
79-3606
Exempt sales.
79-3606a
Repealed.
79-3606b
Repealed.
79-3606c
Repealed.
79-3606d
Exempt sales of fencing materials and services; exemption certificate.
79-3606e
Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate.
79-3606f
Exemption for sales and services used rebuilding or replacing business property damaged by flooding and other severe weather subject to major disaster declaration DR 1711; exemption certificate.
79-3606g
Repealed.
79-3606h
Exempt sales for purchases made by 100% disabled residents who have been honorably discharged from the armed forces.
79-3607
Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing.
79-3608
Registration certificates; application; display; revocation by director, when, notice, hearing; appointment of agent; sellers registering under streamlined sales and use tax agreement; unlawful acts.
79-3608a
Repealed.
79-3609
Books and records; inspection; preservation; actions for collection; exemption certificates, requirements; refunds and credits; limitations; extension of period for making assessment or filing refund claim; interest on overpayments; payment of certain refunds of tax paid on manufacturing and processing equipment.
79-3609a through 79-3609d
Repealed.
79-3610
Examination of returns; final determinations; notice; informal conferences; jeopardy assessments.
79-3611
Investigations and hearings.
79-3612
Lien upon property upon sale of business; duties and liability of purchaser.
79-3613
Sufficiency of notice to taxpayer.
79-3614
Confidentiality requirements.
79-3615
Interest and penalties.
79-3616
Bond requirements; amount.
79-3617
Collection of delinquent taxes; tax lien.
79-3618
Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes.
79-3619
Payment, collection and accounting; rules and regulations.
79-3620
Disposition of moneys; sales tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain sales tax revenue on utility sales.
79-3620a
Repealed.
79-3620b
City bond finance fund moneys, distribution to cities.
79-3620c
Repealed.
79-3620d
Disposition of moneys collected on Kansas state fairgrounds.
79-3621
Repealed.
79-3621a
Repealed.
79-3622
Repealed.
79-3623
Invalidity of part.
79-3624
Invalidity of part of K.S.A. 79-3621, 79-3622.
79-3625
Invalidity of part of K.S.A. 79-3619.
79-3626
Repealed.
79-3627, 79-3628
Repealed.
79-3629
Repealed.
79-3630
Authorization to enjoin certain persons from engaging in business; restraining order; bond.
79-3631
Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception.
79-3632
Repealed.
79-3633
Repealed.
79-3634
Repealed.
79-3635
Repealed.
79-3636
Repealed.
79-3637
Repealed.
79-3638
Repealed.
79-3639
Repealed.
79-3639a
Repealed.
79-3640
Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund.
79-3641
Repealed.
79-3642
Expired.
79-3643
Personal liability for individuals responsible for collection of sales or compensating taxes.
79-3644
Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue.
79-3645
Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims.
79-3646
Letter rulings issued by the department of revenue, when.
79-3647
Gross receipts not inclusive of water protection fees.
79-3648
Separate statement of tax on invoice or billing; presumption of noncollection.
79-3649
Sales tax liability assessments on youth sports participation fees null and void.
79-3650
Direct refunds of sales tax, when; over-collected sales or use taxes.
79-3651
Presumptions relating to exemption certificates; form of certificates; payment requirements; duties of presenters of exemption certificates; requirements when issued based on status of entity; penalties.
79-3652
Rights and privileges of audited taxpayers.
79-3653
Streamlined sales tax system for the 21st century act; citation.
79-3654
Same; legislative findings.
79-3655
Same; department of revenue discussions with other states; topics included.
79-3656
Same; pilot projects with other states; agreements, provisions.
79-3657
Same; return information confidential.
79-3658
Same; legislative oversight committee established; composition; authorities and duties.
79-3659
Same; department of revenue report required.
79-3660
Sales taxation managed audit program; definitions.
79-3661
Same; authorities and duties of director of taxation.
79-3662
Same; selection of participants by director.
79-3663
Same; taxpayer duties in managed audit.
79-3664
Same; interest on liabilities reduced.
79-3665
Interstate streamlined sales tax project; participation by the department of revenue; legislative participation.
79-3666
Streamlined sales and use tax agreement conformity act; state sales tax rate changes, effect; notice; sellers relieved from liability to collect in certain circumstances, exceptions.
79-3667
Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements.
79-3668
Same; taxing jurisdiction and rate database, requirements.
79-3669
Same; sourcing of retail sales; application of sourcing rules.
79-3670
Same; sourcing rules.
79-3671
Repealed.
79-3672
Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions.
79-3673
Same; sourcing rules for sale of telecommunication services; definitions.
79-3674
Same; bad debt deductions from uncollectable taxable sales; requirements and procedures.
79-3675
Same; confidentiality and privacy rights; requirements and procedures.
79-3676
Same; computation of tax by sellers.
79-3677
Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon.
79-3678
Same; effective date of state or local sales or use tax rate changes for certain services.
79-3679
Same; online registration system for sellers; requirements.
79-3680
Same; amnesty for sellers who register; conditions; limitations.
79-3681
Same; methods of remittances.
79-3682
Same; citation of act; effective date.
79-3683
Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances.
79-3684
Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances.
79-3685
Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances.
79-3686
Same; bundled transactions.
79-3687 through 79-3690
Reserved.
79-3691
Repealed.
79-3692
Exempt organization identification numbers; requirements and procedures.
79-3693
Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement.
79-3694
Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision.
79-3695
Rate of tax involving contracts for certain construction projects, requirements.
79-3696
Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature.
79-3697
State and local sales tax liability on sales of certain used motor vehicles; requirements of taxpayer; refunds.
Article 37.—KANSAS COMPENSATING TAX
79-3701
Title of act.
79-3702
Definitions.
79-3703
Compensating use tax imposed; rate.
79-3703a
Evidence that property was sold for use in state.
79-3704
Exemptions.
79-3705
Rate where article already subjected to tax.
79-3705a
Tax paid by consumer or user; duty of retailer; returns.
79-3705b
Assumption of tax by retailer unlawful.
79-3705c
Collection of tax and other duties of retailers.
79-3705d
Collection by retailer not doing business within state; permit; cancellation.
79-3705e
Tax collected as debt owed by retailer.
79-3706
Time for returns and payment of tax; interest and penalties; waiver or reduction; extension of time; signing and certification of returns.
79-3707
Administration of act; rules and regulations; agents and employees; bond of person subject to tax; reciprocal agreements with other states for collection of tax; deductions and compromise arrangements.
79-3708
Penalties for violations.
79-3708a
Repealed.
79-3709
Collection procedure when tax not paid.
79-3710
Disposition of moneys; compensating tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain compensating tax revenue on utility sales.
79-3710a
Repealed.
79-3711
Invalidity of part.
79-3712
Registration and filing information, when.
79-3713
Bond may be required.
Article 38.—CEREAL MALT BEVERAGES AND MALT PRODUCTS (Not in active use)
79-3801 through 79-3816
Repealed.
79-3817
Repealed.
79-3818
Repealed.
79-3819
Repealed.
79-3820
Repealed.
79-3821 through 79-3823
Repealed.
79-3824
Repealed.
79-3825
Repealed.
79-3826
Repealed.
79-3827
Repealed.
79-3828
Repealed.
79-3829
Repealed.
79-3830, 79-3831
Repealed.
79-3832
Repealed.
79-3833
Repealed.
79-3834
Repealed.
79-3835
Repealed.
79-3836
Repealed.
79-3837
Transferred.
79-3838
Repealed.
79-3839
Transferred.
Article 39.—GRAIN (Not in active use)
79-3901
Repealed.
79-3902
Repealed.
79-3903 through 79-3905
Repealed.
79-3906
Repealed.
79-3907
Repealed.
79-3908 through 79-3910
Repealed.
79-3911
Repealed.
Article 40.—MUNICIPAL TAX LEVIES
79-4001
General improvements for library purposes; tax levy, use of proceeds; election required.
79-4002
Same; expenditures from fund; bonds.
79-4003
Same; bonds to supplement special fund; election; notice; use of moneys.
Article 41.—LIQUOR ENFORCEMENT TAX
79-4101
Imposition and rate of tax.
79-4101a
Repealed.
79-4102
Tax paid by purchaser and collected by seller.
79-4103
Time for returns and payment of tax; forms; extension of time.
79-4104
Notice to director of taxation when seller's license issued, revoked, suspended or expired.
79-4105
Enforcement, collection and administration; sections applicable; "director" defined.
79-4106
Administration of provisions of article; rules and regulations; agents and employees; bond required of taxpayer, when.
79-4107
Penalties for violations of act.
79-4108
Disposition of revenue; transfer of moneys in county and city alcoholic liquor control enforcement fund to state general fund; remittance of revenues collected within major professional sports franchise STAR bond district; sale of alcoholic liquor on Kansas state fairgrounds.
Article 41a.—LIQUOR DRINK TAX
79-41a01
Definitions.
79-41a02
Imposition and rate of tax; paid by consumer and collected by seller.
79-41a03
Payment and collection of tax; bond; disposition of revenue; remittance of revenues collected with major professional sports franchise STAR bond district; sale of alcoholic liquor on Kansas state fairgrounds.
79-41a03a
Interest and penalties for failure to pay or untimely payment of gross receipts tax on club liquor sales.
79-41a04
Local alcoholic liquor fund; distribution of moneys.
79-41a04a
Repealed.
79-41a05
Same; additional payments to local units, when.
79-41a06
Registration certificate required for seller.
79-41a07
Violations by seller; remedies.
79-41a08
Tax constitutes lien on seller's property.
79-41a09
Same; refund fund established; amount maintained.
Article 42.—MINERAL SEVERANCE TAX
79-4201 through 79-4215
Repealed.
79-4216
Mineral severance tax; definitions.
79-4217
Mineral severance tax; imposition of tax; rate; measurement of production; exemptions.
79-4218
Mineral severance tax; tax in addition to property tax.
79-4219
Mineral severance tax; credit against tax.
79-4220
Mineral severance tax; tax due and payable, when; persons liable for payment and collection; withholding by first purchaser; state lien on production, when.
79-4221
Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest.
79-4222
Mineral severance tax; tax withholding and remittance when title to minerals disputed.
79-4223
Mineral severance tax; records required of mineral transporters.
79-4224
Mineral severance tax; inspection of records by director, when; subpoena power, contempt.
79-4225
Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns.
79-4226
Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations.
79-4227
Mineral severance tax; disposition of revenue; mineral production tax refund fund; special county mineral production tax fund; mineral production education fund; distribution of revenue to counties and school districts, procedure.
79-4228
Same; rules and regulations.
79-4229
Same; severability clause.
79-4230
Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment.
79-4231
Repealed.
79-4232
Same; abolish fund on July 1, 2016.
Article 43.—INTERSTATE TAX COMPACTS
79-4301
Multistate tax compact.
79-4302
Application of multistate tax compact.
79-4303
Multistate tax commission; representative.
79-4304
Same; alternate representation on commission.
79-4305
Same; attorney general or designate; function.
79-4306
Repealed.
79-4306a
Advisory committee abolished.
79-4307
Interstate audits.
Article 44.—FINANCING TAXING SUBDIVISIONS (Not in active use)
79-4401
Repealed.
79-4402
Repealed.
79-4403
Repealed.
79-4404 through 79-4407
Repealed.
79-4408
Repealed.
79-4409
Repealed.
79-4410
Repealed.
79-4411
Repealed.
79-4412
Repealed.
79-4413
Repealed.
79-4414
Repealed.
79-4415
Repealed.
79-4416, 79-4417
Repealed.
79-4418
Repealed.
79-4419
Repealed.
79-4420
Repealed.
79-4421
Repealed.
79-4422
Repealed.
79-4423
Repealed.
79-4424
Repealed.
79-4425, 79-4426
Repealed.
79-4427
Repealed.
79-4428 through 79-4430
Repealed.
79-4431
Repealed.
79-4432
Repealed.
79-4433
Repealed.
Article 45.—HOMESTEAD PROPERTY TAX REFUNDS
79-4501
Homestead property tax refund act; title and purpose of act.
79-4502
Homestead property tax refund act; definitions.
79-4503
Same; death of claimant after claim filed, disbursement; death of person entitled to make claim prior to filing claim; right of representative to make claim.
79-4504
Same; claims payable from the income tax refund fund; no warrant issued for less than five dollars; no interest allowed on claim.
79-4505
Same; deadline for filing claim.
79-4506
Same; amount of claim may be applied by department against any outstanding tax liability of claimant or member of household.
79-4507
Same; only one claimant per household permitted.
79-4508
Amount of claim, computation; determination of amount of claim by department.
79-4508a
Alternative amount of claim; determination.
79-4509
Maximum property tax refund.
79-4510
Same; forms and instructions; county clerk to assist claimants; county treasurer to inclose information with tax statements; rules and regulations.
79-4511
Same; information required in support of claim.
79-4512
Repealed.
79-4513
Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor.
79-4514
Repealed.
79-4515
Same; recipient of public funds for payment of taxes not eligible claimant.
79-4516
Same; claim disallowed if title to homestead received for purpose of making claim.
79-4517
Same; extension of time for filing claim; acceptance of claim after filing deadline.
79-4518
Repealed.
79-4519
Severability.
79-4520
Repealed.
79-4521
Claimant's election to receive direct refund or credit against tax; administration of payment methods by state and county officials; payment of taxes in excess of claim.
79-4522
Owner not entitled to homestead refund, when.
79-4523
Payment of refund to county treasurer when property taxes on homestead delinquent.
79-4524 through 79-4529
Reserved.
79-4530
Refund of property tax imposed on certain residential property, when.
79-4531
Same, appeals process.
Article 45a.—REIMBURSEMENT OF TAXES ON PROPERTY EQUIPPED WITH SOLAR ENERGY SYSTEMS (Not in active use)
79-45a01
Repealed.
79-45a02
Repealed.
79-45a03
Repealed.
Article 46.—PRIVATE FOUNDATIONS
79-4601
Private foundation; corporation as; acts prohibited.
79-4602
Same; distribution required.
79-4603
Application of act; exceptions.
79-4604
Authority of courts and attorney general not impaired.
79-4605
Trusts which are private foundations, charitable trusts or split-interest trusts; acts prohibited.
79-4606
Same; distribution required.
79-4607
Application of act; exceptions.
79-4608
Authority of courts and attorney general not impaired.
Article 47.—BINGO
79-4701
Repealed.
79-4701a
Repealed.
79-4702
Repealed.
79-4703
Repealed.
79-4704
Repealed.
79-4705
Repealed.
79-4705a
Repealed.
79-4706
Repealed.
79-4707
Repealed.
79-4708
Repealed.
79-4709
Repealed.
79-4710
Repealed.
79-4711
Repealed.
79-4712
Repealed.
79-4712a
Repealed.
79-4713
Repealed.
79-4714
Repealed.
79-4715
Repealed.
79-4716
Repealed.
79-4717
Repealed.
79-4718
Repealed.
79-4719
Repealed.
Article 48.—STATE GAMING REVENUES
79-4801
State gaming revenues fund; authorized uses; limitation on amounts credited thereto; transfers to state general fund; transfers to attracting professional sports to Kansas fund.
79-4802
Expired.
79-4803
State gaming revenues fund; transfers to juvenile alternatives to detention fund, administration and authorized uses; transfers to correctional institutions building fund.
79-4804
State gaming revenues fund; transfers to state economic development initiatives fund; authorized allocations and uses, accounts created; investment by director of investments, disposition of proceeds; transfers of moneys to state water plan fund.
79-4805
Problem gambling and addictions grant fund; purpose; authorized expenditures; annual report.
79-4806
Transfers to problem gambling and addictions grant fund.
Article 49.—RESERVED
Article 50.—AGGREGATE TAX LEVY LIMITATIONS
79-5001
Repealed.
79-5002
Repealed.
79-5003
Repealed.
79-5004, 79-5005
Repealed.
79-5006
Repealed.
79-5007
Repealed.
79-5008, 79-5009
Repealed.
79-5010
Repealed.
79-5011
Repealed.
79-5012
Repealed.
79-5013
Repealed.
79-5014, 79-5015
Repealed.
79-5016
Repealed.
79-5017
Repealed.
79-5018
Repealed.
79-5019
Repealed.
79-5020
Authority to levy taxes in addition to aggregate levy limit, when.
79-5021
Expired.
79-5022
Expired.
79-5023
Expired.
79-5024
Expired.
79-5025
Expired.
79-5026
Expired.
79-5027
Expired.
79-5028
Expired.
79-5028a
Repealed.
79-5029
Expired.
79-5030
Expired.
79-5031
Expired.
79-5032
Expired.
79-5033
Expired.
79-5034
Expired.
79-5035
Repealed.
79-5036
Expired.
79-5037
Repealed.
79-5038
Same; expiration.
79-5039
Computation of taxing subdivision bonded indebtedness limitation, election.
79-5040
Suspension of tax levy limitations.
Article 51.—MOTOR VEHICLES
79-5101
Definitions.
79-5101a
Repealed.
79-5102
Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes due and payable, when; statutes not applicable to taxes hereunder; duties of county appraisers.
79-5103
Valuation schedule, adoption by secretary of revenue; classification of motor vehicles by county appraiser; specially constructed motor vehicles.
79-5104
Classification schedule; rebuilt salvage vehicles.
79-5105
Imposition of tax; amount; computation; minimum tax.
79-5105a
Computation of tax imposed upon certain vehicles; payment date.
79-5106
Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs.
79-5107
Taxation of motor vehicles; computation of tax; due date; refunds; exemption of military personnel vehicles.
79-5108
Secretary to provide manuals and forms to county officials; information to secretary; registration application, contents; duties of county officials.
79-5109
Allocation and distribution of tax receipts; payment of tax receipts to the state.
79-5110
Apportionment of moneys among tax levy funds; time for crediting.
79-5111
County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms.
79-5112
Repealed.
79-5113
Repealed.
79-5114
Delinquent tax; interest.
79-5114a
Unlawful acts; penalties.
79-5115
Rules and regulations.
79-5116
Collection of past due or underpaid motor vehicle taxes; duties of county treasurer and sheriff; judgment liens.
79-5116a
Cancellation of motor vehicle tax when donated to charitable organization.
79-5117
Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues.
79-5118
Taxation of recreational vehicles; definitions.
79-5119
Same; due date; exemption from property tax.
79-5120
Same; imposition of tax; computation of amount; due date; tax situs.
79-5121
Same; computation of tax upon replacement vehicles; refunds, amount; exemption of vehicles owned by military personnel.
79-5122
Same; forms and information to be provided by secretary of revenue and county officials.
79-5123
Same; allocation and distribution of tax receipts; apportionment to tax levy funds.
79-5124
Same; delinquent tax; interest; amnesty.
79-5125
Same; rules and regulations.
Article 52.—MARIJUANA AND CONTROLLED SUBSTANCES
79-5201
Taxation of marijuana and controlled substances; definitions.
79-5202
Same; imposition of tax; rates; measurement.
79-5203
Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations.
79-5204
Same; evidence of payment required; purchase of stamps; validity; tax payable, when.
79-5205
Marijuana and controlled substances; tax assessments; notice to taxpayer; presumption that assessment valid; informal review conference, procedure.
79-5206
Same; report and return confidential.
79-5207
Same; examination of records by director; subpoenas.
79-5208
Same; tax and criminal penalties for violation of act.
79-5209
Same; no immunity from criminal prosecution.
79-5210
Same; certain persons not required to pay tax.
79-5211
Same; disposition of revenue.
79-5212
Taxation of marijuana and controlled substances; warrants for collection of tax, issuance, execution and returns; seizure and sale of property; tax liens; disposition of firearms.
Article 53.—TRANSIENT GUEST TAX
79-5301
Definitions.
79-5302
Imposition of tax; collection.
79-5303
Reports; examinations; administration.
79-5304
Interest and penalties.
Article 54.—KANSAS FRANCHISE TAX
79-5401
Franchise tax; applicable entities; liability thresholds; rate, basis and maximum; returns, requirements, contents and filing; time for payment; secretary of revenue, requirements; definitions; phase out of tax.
Article 55.—TAXATION OF WATERCRAFT
79-5501
Taxation of watercraft.
Article 56.—MARKETPLACE FACILITATORS
79-5601
Definitions.
79-5602
Collection of taxes and fees; duties of marketplace facilitators.
79-5603
Agreements with sellers; collection and administration requirements; liability.
79-5604
Applicability of collection and remittance requirements; effective date.