Chapter 79.—TAXATION

Kansas Statutes

Chapter 79.—TAXATION

Article 1.—PROPERTY SUBJECT TO TAXATION
- Cross References to Related Sections:
  Uniform and equal rate of assessment and taxation, see Kansas Constitution, article 11, § 1.
  
  Land devoted to agricultural use, see Kansas Constitution, article 11, § 12.
  Law Review and Bar Journal References:
  "The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brady, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A., No. 3, 23, 24, 25 (1988).
  
  "Justifying Real Property Tax Exemptions in Kansas," James P. Buchele, 27 W.L.J. 252, 253 (1988).
  
  "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Eric B. Milstead, 37 K.L.R. 961, 962 (1989).
- 79-101 Property taxable.
- 79-102 Words and phrases.
Article 2.—PROPERTY EXEMPT FROM TAXATION
- Cross References to Related Sections:
  Constitutional provisions, see Kansas Constitution, article 11, § 1.
  
  Buildings and bonds for certain state schools exempt from taxation, see 76-6a10, 76-6a22.
  
  Money, notes and other evidence of debt, see 79-3109b et seq.
  Law Review and Bar Journal References:
  "Legal Framework Governing the Kansas Non-Profit Corporation—Part II," Fred Lovitch, 48 J.B.A.K. 343, 347 (1979).
  
  "The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brady, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A., No. 3, 23, 25 (1988).
  
  "Justifying Real Property Tax Exemptions in Kansas," James P. Buchele, 27 W.L.J. 252, 255, 256, 260 (1988).
  
  "Liberalizing Kansas Real Property Tax Exemptions: The 1988 Legislation," Joan M. Bowen, 37 K.L.R. 597, 615, 639 (1989).
  
  "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Eric B. Milstead, 37 K.L.R. 961, 967 (1989).
  
  "Spurring Economic Development in Kansas Through Property Tax Exemptions—Are We Getting the Results We Want?" Laura Ellen Johnson, 30 W.L.J. 82, 83 (1990).
  Attorney General's Opinions:
  Unlawful release, discharge, remission or commutation of taxes; interest and penalties owed by cities; claim for tax exemption to be filed annually. 91-6.
- 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; adjustment of exemption amount.
- 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.
- PROPERTY EXEMPT FROM TAXATION BY COUNTIES AND CITIES
  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 Same; exemption from taxation.
- 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 Property exempt from taxation; certain airports.
- 79-264 Property exempt from taxation; certain property owned by a redevelopment authority.
- 79-265 Same; certain antique utility trailers.
Article 3.—LISTING PROPERTY FOR TAXATION
- Cross References to Related Sections:
  Listing and valuation of real estate, see also chapter 79, article 4.
  
  Penalty for fraudulent lists or evasions, see 79-1420.
  
  Uniform and equal rate of assessment and taxation, see Kansas Constitution, article 11, § 1.
  Law Review and Bar Journal References:
  "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Eric B. Milstead, 37 K.L.R. 961, 981 (1989).
- 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.
- 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
- Cross References to Related Sections:
  Landowners' names to be given assessor, see 58-2240.
  
  Removal of buildings from delinquent real estate, penalty, see 79-319a.
  
  Penalty for fraudulent lists or evasions, see 79-1420.
  
  Rules for valuation, see 79-501 et seq.
  
  Assessment and taxation, see Kansas Constitution, article 11, § 1.
  
  Land devoted to agricultural use, see Kansas Constitution, article 11, § 12.
  Law Review and Bar Journal References:
  "The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brady, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A. No. 3, 23, 26 (1988).
- 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
- Law Review and Bar Journal References:
  "The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brady, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A. No. 3, 23, 24, 26, 30 (1988).
- 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.
- 79-504 Appraisal standards; definitions.
- 79-505 Same; 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
- Revisor's Note:
  Former laws, 79-601 et seq., 79-701 et seq.
  Cross References to Related Sections:
  Publication of annual report of state assessed property, see 74-2441a, 74-2441b.
  
  Valuation of property by corporation commission, see 66-128 et seq.
- 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.
- APPORTIONMENT OF ASSESSED VALUATION
  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)
- Cross References to Related Sections:
  Railroads, generally, see chapter 66.
  
  Valuation and assessment, see 79-5a01 et seq.
- 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
- Cross References to Related Sections:
  Regulation of motor carriers, see chapter 66.
- 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)
- Cross References to Related Sections:
  Valuation and assessment of certain public utilities, see 79-5a01 et seq.
- 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
- Cross References to Related Sections:
  Merchandise of transient dealers, see 79-1434.
- MERCHANTS AND MANUFACTURERS INVENTORIES
  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.
- CONTRACTORS
  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.
- MOTOR VEHICLE INVENTORIES
  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
- Cross References to Related Sections:
  Banks and banking, see chapter 9.
- 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.
- 79-1108 Trust companies and savings and loan associations; tax imposed; rate.
- 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)
- Cross References to Related Sections:
  Insurance companies, see 40-252, 40-1011, 40-1211.
- 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
- Cross References to Related Sections:
  Uniform and equal rate of assessment and taxation, see Kansas Constitution, article 11, § 1.
  Law Review and Bar Journal References:
  "The Kansas Property Tax: Mischievous, Misunderstood, and Mishandled," Lori M. Callahan and Linda Parks, 22 W.L.J. 318 (1983).
  
  "The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brady, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A. No. 3, 23, 27 (1988).
  
  "Kansas Property Classification and Reappraisal: The 1986 Constitutional Amendment and Statutory Modifications," Nancy Ogle, 29 W.L.J. 26 (1989).
- GENERAL PROVISIONS
  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.
- STATEWIDE REAPPRAISAL
  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; time of application of valuations.
- 79-1476a Application of K.S.A. 79-1476.
- 79-1476b Repealed.
- 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.
- REAL ESTATE RATIO STUDY
  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.
- ARBITRATION OF CLASSIFICATION OR VALUATION GRIEVANCES
  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
- Cross References to Related Sections:
  Probate code, see ch. 59; and particularly, see 59-212, 59-1401, 59-2249.
- 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.
- KANSAS INHERITANCE TAX ACT
  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.
- KANSAS ESTATE TAX ACT
  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.
- KANSAS ESTATE TAX APPORTIONMENT ACT
  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
- Law Review and Bar Journal References:
  "The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brady, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A. No. 3, 23, 27 (1988).
  
  "Kansas Property Classification and Reappraisal: The 1986 Constitutional Amendment and Statutory Modifications," Nancy Ogle, 29 W.L.J. 26, 54 (1989).
- 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.
- COVID-19 RETAIL STOREFRONT PROPERTY TAX RELIEF ACT
  79-1615 COVID-19 retail storefront property tax relief act; title; purpose of act.
- 79-1616 Same; definitions.
- 79-1617 Same; eligibility; amount of refund, computation; maximum amount of refund.
- 79-1618 Same; 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 Same; only one claimant per retail storefront permitted.
- 79-1620 Same; deadline for filing claim; exception.
- 79-1621 Same; forms and instructions; rules and regulations.
- 79-1622 Same; information required in support of claim.
- 79-1623 Same; amount of claim may be applied against outstanding tax liability; payment of refund to county treasurer, when.
- 79-1624 Same; claimant not eligible for refund, when.
- 79-1625 Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor; correction of certain excessive claims.
- 79-1626 Same; disallowance of claim if title received by claimant was primarily for purpose of making claim.
- 79-1627 Same; appeals process.
Article 17.—CORRECTION OF IRREGULARITIES
- CASE ANNOTATIONS
  1. Article discussed; alternative methods of seeking tax refund on appeal from order of board of tax appeals. Wirt v. Esrey, 233 Kan. 300, 302, 306, 307, 311, 315, 316, 322, 662 P.2d 1238 (1983).
- 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
- Cross References to Related Sections:
  Publication of budget, see 79-2925 through 79-2937.
  Attorney General's Opinions:
  Merchants' and manufacturers' inventory; recertifying valuations of public utility property; time for collection. 90-8.
- 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
- Cross References to Related Sections:
  General budget law, see 79-2925 through 79-2942.
- 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
- Law Review and Bar Journal References:
  "The Kansas Property Tax: Mischievous, Misunderstood, and Mishandled," Lori M. Callahan and Linda Parks, 22 W.L.J. 318, 320 (1983).
  
  "The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brady, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A. No. 3, 23, 26 (1988).
  
  "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Eric B. Milstead, 37 K.L.R. 961, 1003 (1989).
- 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
- Cross References to Related Sections:
  Action for delinquent taxes when realty transferred to U.S., see 19-116.
  
  Removal of building from delinquent real estate, see 79-319a.
  Law Review and Bar Journal References:
  Title procedure in tax foreclosure proceedings under 1941 act, Frank S. Hodge, Ward Martin and Langdon Morgan, 1942 J.C.B. 55, 57, 64, 70.
- 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
- Cross References to Related Sections:
  Judicial foreclosure and sale of real estate by county, see chapter 79, article 28.
  
  Redemption after judicial foreclosure commenced, see 79-2803.
- 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)
- Revisor's Note:
  Judicial foreclosure and sale of real estate by county, see chapter 79, article 28.
- 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
- Cross References to Related Sections:
  Redemption of real estate and remission, compromise or respread of real estate taxes, see chapter 79, article 24.
  
  Judicial foreclosure and sale of real estate by county, see chapter 79, article 28.
- 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
- Cross References to Related Sections:
  Sale of real estate for taxes, see chapter 79, article 23.
  
  Redemption of real estate and remission, compromise or respread of real estate taxes, see chapter 79, article 24.
  
  Action for delinquent taxes when realty transferred to U.S., see 19-116.
  Law Review and Bar Journal References:
  Title procedure in tax foreclosure proceedings under 1941 act, Frank S. Hodge and Ward Martin, 1942 J.C.B. 55 to 57, 67, 68.
  
  Tax foreclosure in Kansas, Langdon L. Morgan, 16 J.B.A.K. 174 (1947).
  
  Case of Phillips Petroleum Co. v. Moore, 179 K. 483, 297 P.2d 183, discussed in 1955-56 survey of taxation law, Leslie T. Tupy, 5 K.L.R. 324, 334 to 337 (1956).
  
  Board of County Commissioners v. Abbott, 185 K. 687, 347 P.2d 410, discussed in 1959-61 survey of taxation law, Leslie T. Tupy, 10 K.L.R. 305, 308 to 311 (1961).
  
  Case note on insufficient notice by publication, 16 K.L.R. 623 (1968).
  
  Decision requiring "best method" notice discussed in constitutional law survey, Robert I. Guenthner, 17 K.L.R. 333, 339 (1969).
  Attorney General's Opinions:
  County may foreclose on undivided real estate interests which are on tax rolls as individual interests. 87-107.
  
  Judicial foreclosure and sale of real estate by county; disposition of excess funds received in excess of lien. 90-129.
  
  Foreclosure by county; sale for affordable low-income housing; tax abatement; constitutionality of K.S.A. 79-2811. 93-148.
  
  Judicial foreclosure and sale of real estate by county; persons not eligible to purchase; agents. 97-46.
  
  Judicial foreclosure and sale of real estate by county; property sold for more than lien and costs; disposition of excess proceeds if owners cannot be located. 97-61.
  
  Mortgagee having right to redeem real estate under K.S.A. 79-2803 may not purchase same at public auction under K.S.A. 79-2804. 1998-45.
- 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.
- BUDGETS OF TAXING SUBDIVISIONS
  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 Local ad valorem tax reduction fund; transfers from state general fund, reduction; apportionment and payment to county treasurers.
- 79-2959a Repealed.
- 79-2960 Same; state treasurer to estimate and notify counties of respective allocations; county treasurer to estimate and notify political subdivisions of respective allocations; budgeted as item of income; budget form.
- 79-2961 Same; distribution to political subdivisions except school districts; subdivisions failing to meet budget requirements excluded; distribution of amounts to community colleges and municipal universities apportioned under K.S.A. 79-2959(d).
- 79-2962 Same; payment to county treasurers.
- 79-2963 Notice of amount of tax levies to be expressed in dollars.
- 79-2964 County and city revenue sharing fund; transfers from state general fund, reduction.
- 79-2964a Repealed.
- 79-2965 Same; allocation to counties.
- 79-2966 Same; allocation of counties' entitlements to county and city governments; payment.
- 79-2967 Same; state treasurer to estimate and notify county treasurers of respective entitlements; county treasurer to estimate and notify city treasurers of respective allocations.
- 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.
- CIGARETTES
  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.
- MOTOR FUELS TAX UPON REPEAL OR REDUCTION OF FEDERAL GASOLINE TAX
  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
- MORTGAGE REGISTRATION
  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.
- SECURED DEBTS
  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
- Cross References to Related Sections:
  Kansas Constitution, article 11, § 2.
  
  Adoption of federal law by reference, Kansas Constitution, article 11, § 11.
  
  Intermodal facility district, businesses ineligible for income tax credits or other incentives or benefits, see 75-5088.
  Law Review and Bar Journal References:
  1967 income tax conformity act discussed in "Statutory Changes of Interest to Lawyers," Robert F. Bennett, 36 J.B.A.K. 169, 221 (1967).
  
  "Equal Protection: The Kansas Supreme Court Upholds Constitutionality of Tax Rate Disparity," Stephanie L. Pierce, 37 W.L.J. 203 (1997).
- TITLE
  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.
- ALLOCATION OF INCOME
  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 Same; 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.
- UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT
  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.
- WITHHOLDING AND DECLARATION OF ESTIMATED TAX
  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.
- WITHHOLDING TAX
  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; 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 Same; 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 Tax credit for certain years for purchases from qualified vendors employing individuals with disabilities; certification; 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.
- KANSAS TAXPAYER PROTECTION ACT
  79-32,277 Kansas taxpayer protection act; title and effective date.
- 79-32,278 Same; definitions.
- 79-32,279 Same; duties of paid tax return preparers; penalty, when.
- 79-32,280 Same; actions to enjoin prohibited conduct; reporting.
- 79-32,281 Same; jurisdiction; venue; consent judgment.
- 79-32,282 Same; rules and regulations.
- 79-32,283 Income tax credit for certain qualified charitable distributions of fiduciary financial institutions; requirements; pass-through entity; carry forward.
- SALT PARITY ACT
  79-32,284 Salt parity act; citation of act; purpose.
- 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.
- 79-32,288 Liability for tax.
- 79-32,289 Rules and regulations.
- TAX CREDIT FOR GRADUATES OF AEROSPACE AND AVIATION-RELATED PROGRAMS AND CERTAIN EMPLOYERS
  79-32,290 Tax credit for graduates of aerospace and aviation-related educational programs and employers of program graduates; definitions.
- 79-32,291 Same; credit for qualified employer tuition reibursement.
- 79-32,292 Same; credit for qualified employer for compensation paid to qualified employees.
- 79-32,293 Same; credit for qualified employee.
- 79-32,294 Same; rules and regulations.
- 79-32,295 Same; application of act.
- TAX CREDIT FOR SCHOOL AND CLASSROOM SUPPLIES
  79-32,296 Tax credit for school and classroom supplies purchased by teachers.
- TAX CREDIT FOR QUALIFIED RAILROAD TRACK MAINTENANCE EXPENDITURES
  79-32,297 Tax credit for qualified railroad track maintenance expenditures.
- KANSAS TARGETED EMPLOYMENT ACT
  79-32,298 Kansas targeted employment act; title; purpose.
- 79-32,299 Same; definitions.
- 79-32,300 Same; 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 Same; targeted employment business information reporting requirements to secretary of revenue; rules and regulations.
- 79-32,302 Same; 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 Same; expiration of act.
- KANSAS AFFORDABLE HOUSING TAX CREDIT
  79-32,304 Kansas affordable housing tax credit act; citation.
- 79-32,305 Same; definitions.
- 79-32,306 Same; tax credit for qualified development; amount; allocation; requirements; allocation in pass-through entity; carry forward.
- 79-32,307 Same; recaptured or disallowed credits; effect on tax liability.
- 79-32,308 Same; rules and regulations.
- 79-32,309 Same; administration by Kansas housing resources corporation; annual report to the legislature.
- KANSAS HOUSING INVESTOR TAX CREDIT ACT
  79-32,310 Kansas housing investor tax credit act; purpose; citation.
- 79-32,311 Same; definitions.
- 79-32,312 Same; 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 Same; loss of qualified housing project designation; notice.
- 79-32,315 Same; annual report; contents.
Article 33.—CIGARETTES AND TOBACCO PRODUCTS
- Cross References to Related Sections:
  Requirements for sale of cigarettes, escrow accounts required of certain tobacco product manufacturers, see 50-6a01 et seq.
- CIGARETTES
  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.
- TOBACCO PRODUCTS
  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
- Revisor's Note:
  L. 1933, ch. 317, §§ 1 to 28 (79-3061 through 79-3088) transferred to 79-3401 through 79-3428.
  Cross References to Related Sections:
  Annotations and legislative history of former acts, see 79-3001 through 79-3012.
  
  Transportation of liquid fuels, see 55-506 et seq.
  
  Gasoline tax collection, see 74-2429.
  
  Motor fuels tax upon repeal or reduction of federal gasoline tax, see 79-3093 through 79-3097.
- MOTOR-VEHICLE FUELS AND SPECIAL FUELS
  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.
- SPECIAL FUEL TAX (1941-1958)
  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.
- REFUND OF MOTOR-FUEL TAX
  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.
- CERTAIN INTERSTATE CARRIERS, PROPORTIONMENT OF TAXES
  79-3465, 79-3466 Repealed.
- 79-3467 Repealed.
- 79-3468 Repealed.
- 79-3469 through 79-3473 Repealed.
- SPECIAL FUELS TAXES
  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.
- LIQUEFIED PETROLEUM MOTOR FUEL TAX
  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.
- INTERSTATE MOTOR FUEL USER TAX
  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.
- RATES AND DISPOSITION OF FUEL TAXES
  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.
- RENEWABLE AND BIODIESEL FUEL RETAIL DEALER INCENTIVES
  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
- Cross References to Related Sections:
  Use tax, see chapter 79, article 37.
  
  Retail liquor sales enforcement tax, see chapter 79, article 41.
  
  Exemption of liquor sales from act, see 41-501(g).
  
  Transportation district sales tax, see 12-17,150.
  Law Review and Bar Journal References:
  "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 77 (1984).
  
  "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Eric B. Milstead, 37 K.L.R. 961, 985 (1989).
  
  "Why You Should Care About Service Taxes," Ron Smith, 60 J.K.B.A. No. 2, 7, 8 (1991).
  
  "The Kansas Retailers' Sales Tax: An Overview," Michael Lennen, 62 J.K.B.A. No. 10, 24 (1993).
  
  "The Application of Kansas Sales Tax to Transactions Between Affiliated Companies," Chris Reitz, 42 K.L.R. 461 (1994).
  Attorney General's Opinions:
  Kansas retailers' sales tax; exempt sales. 90-17.
  
  Utility or other public service records; revenue department's records on tax exemptions and refunds. 90-20.
- 79-3601 Title of act; additional to certain other taxes.
- 79-3602 Definitions. [See Revisor's Note]
- 79-3602a Repealed.
- 79-3602b Repealed.
- 79-3602c Definitions. [See Revisor's Note]
- 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.
- 79-3607 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.
Article 37.—KANSAS COMPENSATING TAX
- Cross References to Related Sections:
  Retailers' sales tax, see chapter 79, article 36.
- 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)
- Cross References to Related Sections:
  See chapter 41, art. 27.
  
  Intoxicating liquors and beverages, see chapter 41, articles 1 through 11.
- 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
- Cross References to Related Sections:
  Retail sales not subject to general retailers' sales tax act (chapter 79, article 36), see 41-501, ¶ 6.
  
  Liquor control act, see chapter 41, articles 1 through 11.
  Law Review and Bar Journal References:
  "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 87 (1984).
- 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; 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; 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)
- Revisor's Note:
  Aggregate tax levy limitations, see 79-5021 et seq.
- 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
- Law Review and Bar Journal References:
  "Survey of Kansas Law: Taxation," Sandra Craig McKenzie, 41 K.L.R. 727, 743 (1993).
  Attorney General's Opinions:
  Extending deadline for property tax payment; equal protection. 89-146.
- 79-4501 Homestead property tax refund act; title and purpose of act.
- HOMESTEAD PROPERTY TAX REFUND 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 Same; amount of claim, computation; determination of amount of claim by department.
- 79-4508a Same; alternative amount of claim; determination.
- 79-4509 Same; 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
- CORPORATIONS
  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.
- TRUSTS
  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
- Law Review and Bar Journal References:
  "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 87 (1984).
  Attorney General's Opinions:
  Bingo; regulation of minors' participation. 80-75.
  
  Illegal bingo operation; applicability to Indian reservations. 82-221.
  CASE ANNOTATIONS
  1. By enacting Kansas act, congress conferred jurisdiction on state over nonmajor crimes on reservations including Kansas gambling laws. Iowa Tribe of Indians v. State of Kan., 787 F.2d 1434 (1986).
- 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
- Attorney General's Opinions:
  State gaming revenues fund; creation; effective date. 86-35.
  
  Lottery and parimutuel wagering; enabling legislation. 86-50.
  
  State gaming revenue fund; authorized uses. 88-87.
- 79-4801 State gaming revenues fund; authorized uses; limitation on amounts credited thereto; transfers to state general 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
- Law Review and Bar Journal References:
  Former law (ch. 79, art. 44) discussed in note on municipal taxing powers, 22 K.L.R. 151 (1973).
  
  "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Eric B. Milstead, 37 K.L.R. 961, 966 (1989).
  
  "Survey of Kansas Law: Taxation," Sandra Craig McKenzie, 41 K.L.R. 727, 728 (1993).
  Attorney General's Opinions:
  Regional system of cooperating libraries. 89-129.
  
  Taxes exempt from aggregate limitation; recouping lost vehicle taxes. 90-78.
  
  County fair associations; aggregate tax levy limitations. 91-46.
  
  Aggregate tax levy limitations; suspension of fund and levy limitations; hospital districts. 92-65.
  
  Tax levied by charter ordinance is subject to limitations of tax lid law. 93-153.
  
  Tax levies exempt from aggregate limitation; procedure for exemption. 94-167.
- 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
- Law Review and Bar Journal References:
  "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Eric B. Milstead, 37 K.L.R. 961, 981 (1989).
  Attorney General's Opinions:
  Collection of past due or underpaid motor vehicle taxes; duties of county treasurer and sheriff; liens; failing to send notice. 92-129.
  
  Motor vehicle tax receipts attributable to tax levies for school districts and community colleges. 94-32.
- 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
- Law Review and Bar Journal References:
  "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Eric B. Milstead, 37 K.L.R. 961, 997 (1989).
  
  Survey of Recent Cases, 45 K.L.R. 1375 (1997).
  
  Survey of Recent Cases, 46 K.L.R. 895 (1998).
  Attorney General's Opinions:
  Taxation of marijuana and controlled substances; constitutionality. 94-82.
- 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
- Revisor's Note:
  Franchise fees for business entities, see chapters 17, 56 and 56a of Kansas Statutes Annotated for each business entity.
- 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.

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