FrankGoortani/open-us-law huggingface dataset:
K.S.A. § 79-3674 — KS Code / Chapter 79 / Article 36 / Section 79-3674
79-3674 - Same; bad debt deductions from uncollectable taxable sales; requirements and procedures.
Status: in_force

79-3674. Same; bad debt deductions from uncollectable taxable sales; requirements and procedures. (a) A seller is allowed a deduction from taxable sales for bad debts attributable to taxable sales of such seller that have become uncollectable. Any deduction taken that is attributed to bad debts shall not include interest.

(b) The amount of the bad debt deduction shall be calculated pursuant to 26 U.S.C. § 166(b), except that such amount shall be adjusted to exclude financing charges or interest, sales or use taxes charged on the purchase price, uncollectable amounts on property that remain in the possession of the seller until the full purchase price is paid and expenses incurred in attempting to collect any debt and repossessed property.

(c) Bad debts may be deducted on the return for the period during which the bad debt is written off as uncollectable in the seller's books and records and is eligible to be deducted for federal income tax purposes. For purposes of this subsection, a seller who is not required to file federal income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is written off as uncollectable in the seller's books and records and would be eligible for a bad debt deduction for federal income tax purposes if the seller was required to file a federal income tax return.

(d) If a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount so collected must be paid and reported on the return filed for the period in which the collection is made.

(e) When the amount of bad debt exceeds the amount of taxable sales for the period during which the bad debt is written off, a refund claim may be filed by the seller within the applicable statute of limitations for refund claim pursuant to subsection (b) of K.S.A. 79-3609, and amendments thereto; however, the statute of limitations shall be measured from the due date of the return on which the bad debt could first be claimed.

(f) Where filing responsibilities have been assumed by a certified service provider, the service provider may claim, on behalf of the seller, any bad debt allowance provided by this section. The certified service provider must credit or refund the full amount of any bad debt allowance or refund received to the seller.

(g) For the purposes of reporting a payment received on a previously claimed bad debt, any payments made on a debt or account must first be applied proportionally to the taxable price of the property or service and the sales tax thereon, and secondly to interest, service charges and any other charges.

(h) In situations where the books and records of the seller, or certified service provider on behalf of the seller, claiming the bad debt allowance support an allocation of the bad debts among the member states, such an allocation is permitted.
K.S.A. § 16-713 — KS Code / Chapter 16 / Article 7 / Section 16-713
16-713 - Suspension or revocation of license; notice and hearing.
Status: in_force

16-713. Suspension or revocation of license; notice and hearing. Any license issued under this act may be suspended or revoked, after due notice and public hearing, if the licensee:

(a) Has failed to pay the annual license fee;

(b) has violated any provision of this act; or

(c) has been convicted of or has pleaded guilty to a felony under the laws of this state, or any other state, or of the United States, or shall have forfeited his bond to appear in court to answer charges for any such offense, if such conviction or plea occurred subsequent to or within the ten (10) years immediately prior to the date of the licensee's application for the license.

Any license issued under this act shall be revoked, after due notice and hearing thereon, if it shall be proved at the hearing that the licensee sold any handgun to a minor.

Said hearing herein provided shall be held within thirty (30) days after notice thereof, and the alleged violation determined by written order of the city or county issuing the license within sixty (60) days after such hearing is concluded; but no revocation or suspension or surrender of any license shall impair or affect the obligation of any preexisting lawful contract between the licensee and any borrower.
K.S.A. § 12-5706 — KS Code / Chapter 12 / Article 57 / Section 12-5706
12-5706 - Acquisition of property.
Status: in_force

12-5706. Acquisition of property. (a) Except as provided by subsection (c), the authority shall have power to acquire by purchase, lease, gift or otherwise all or any part of real property, property, rights in property, water rights and riparian rights for the purpose of planning, development and creation of a riverfront within the metropolitan area as herein defined.

(b) Except as provided by subsection (c), the authority shall have power to acquire by purchase, lease, gift or otherwise any property and rights useful for its purposes and to sell, lease, transfer or convey any property or rights when no longer useful or exchange the same for other property or rights which are useful for its purposes.

(c) The authority shall not have the power to take property by eminent domain.
K.S.A. § 74-149 — KS Code / Chapter 74 / Article 1 / Section 74-149
74-149 - Limitation on professional license consequences because of first violation of driving under the influence.
Status: in_force

74-149. Limitation on professional license consequences because of first violation of driving under the influence. (a) Notwithstanding any other provision of law, no professional licensing body shall suspend, deny, terminate or fail to renew the professional license of a licensee solely because such licensee has:

(1) Been convicted of a first violation of K.S.A. 8-1567, and amendments thereto, or an ordinance of a city in this state, a resolution of a county in this state or any law of another state, which ordinance, resolution or law prohibits the acts prohibited by that statute; or

(2) entered into a diversion agreement in lieu of further criminal proceedings, or pleaded guilty or nolo contendere, on a complaint, indictment, information, citation or notice to appear alleging a first violation of K.S.A. 8-1567, and amendments thereto, or an ordinance of a city in this state, a resolution of a county in this state or any law of another state, which ordinance or law prohibits the acts prohibited by that statute.

(b) The licensing body may, after providing the licensee notice and an opportunity to be heard in accordance with the Kansas administrative procedure act, determine how the violation described in subsection (a) will affect the licensee's professional license and may take any action authorized by law, including, but not limited to, alternative corrective measures in lieu of suspension, denial, termination or failure to renew the professional license of the licensee.

(c) Nothing in this section shall be construed to limit the authority of the division of vehicles of the department of revenue to restrict, revoke, suspend or deny a driver's license or commercial driver's license.

(d) As used in this section:

(1) "Licensee" means an individual who is or may be authorized to practice a profession in this state; and

(2) "professional licensing body" means an official, agency, board or other entity of the state which authorizes individuals to practice a profession in this state and issues a license, certificate, permit or other authorization to an individual so authorized.
K.S.A. § 74-32,238 — KS Code / Chapter 74 / Article 32 / Section 74-32,238
74-32,238 - Applications for scholarships; financial needs analysis statements.
Status: in_force

74-32,238. Applications for scholarships; financial needs analysis statements. Each applicant for a state scholarship in accordance with the rules and regulations of the board of regents shall:

(a) Be responsible for the submission to the board of regents of the results of an examination of educational ability which is given by the board of regents or in a manner approved by the board of regents;

(b) Complete and file an application for a state scholarship;

(c) Be responsible for the submission of a financial needs analysis statement to the board of regents;

(d) Report promptly to the board of regents any information requested relating to administration of this act;

(e) File a new application and financial needs analysis statement annually on the basis of which his or her eligibility for a state scholarship shall be evaluated and determined.
K.S.A. § 66-1813 — KS Code / Chapter 66 / Article 18 / Section 66-1813
66-1813 - Administration and enforcement by corporation commission.
Status: in_force

66-1813. Administration and enforcement by corporation commission. This act shall be administered and enforced by the state corporation commission of the state of Kansas.
K.S.A. § 79-3679 — KS Code / Chapter 79 / Article 36 / Section 79-3679
79-3679 - Same; online registration system for sellers; requirements.
Status: in_force

79-3679. Same; online registration system for sellers; requirements. (a) The secretary shall participate in an online registration system that will allow sellers to register in this state and other member states.

(b) By registering, the seller agrees to collect and remit sales and use taxes for all taxable sales into this state as well as the other member states, including member states joining after the seller's registration. Withdrawal or revocation of this state from the agreement shall not relieve a seller of its responsibility to remit taxes previously or subsequently collected on behalf of this state.

(c) If the seller has a requirement to register prior to registering under the agreement, the seller must register pursuant to K.S.A. 79-3608, and amendments thereto.

(d) Registration with the central registration system and the collection of sales and use taxes in this state shall not be used as a factor in determining whether the seller has nexus with this state for any tax at any time.
K.S.A. § 34-243 — KS Code / Chapter 34 / Article 2 / Section 34-243
34-243 - Definition of nonnegotiable receipt.
Status: in_force

34-243. Definition of nonnegotiable receipt. A receipt in which it is stated that the grain received will be delivered to the depositors or to any other specified person is a nonnegotiable receipt.
K.S.A. § 65-410 — KS Code / Chapter 65 / Article 4 / Section 65-410
65-410 - Title of act.
Status: in_force

65-410. Title of act. This act may be cited as the Kansas medical facilities survey and construction act.
K.S.A. § 84-9-326 — KS Code / Chapter 84 / Article 9 / Section 84-9-326
84-9-326 - Priority of security interests created by new debtor; multiple original debtors.
Status: in_force

84-9-326. Priority of security interests created by new debtor; multiple original debtors. (a) Subordination of security interest created by new debtor. Subject to subsection (b), a security interest that is created by a new debtor in collateral in which the new debtor has or acquires rights and is perfected solely by a filed financing statement that would be ineffective to perfect the security interest but for the application of K.S.A. 2025 Supp. 84-9-316(i)(1) or 84-9-508, and amendments thereto, is subordinate to a security interest in the same collateral which is perfected other than by such a filed financing statement.

(b) Priority under other provisions; multiple original debtors. The other provisions of this part determine the priority among conflicting security interests in the same collateral perfected by filed financing statements described in subsection (a). However, if the security agreements to which a new debtor became bound as debtor were not entered into by the same original debtor, the conflicting security interests rank according to priority in time of the new debtor's having become bound.
K.S.A. § 65-1,187 — KS Code / Chapter 65 / Article 1 / Section 65-1,187
65-1,187 - Odor control plan.
Status: in_force

65-1,187. Odor control plan. (a) As a condition of issuance of a permit for a swine facility, the department shall require the applicant to submit a plan, approved by the department, for odor control if the application is for:

(1) A permit for construction or expansion of a swine facility that has an animal unit capacity of 1,000 or more;

(2) a permit for expansion of a swine facility to an animal unit capacity of 1,000 or more; or

(3) renewal of a permit for a swine facility that has an animal unit capacity of 1,000 or more.

(b) Each swine facility that is required to submit an odor control plan shall amend such plan whenever warranted by changes in the facility or in other conditions affecting the facility.

(c) In promulgating rules and regulations governing odor control plans, the secretary shall take into consideration different sizes of facilities and other relevant factors.
K.S.A. § 38-2221 — KS Code / Chapter 38 / Article 22 / Section 38-2221
38-2221 - Fingerprints and photographs.
Status: in_force

38-2221. Fingerprints and photographs. (a) Fingerprints or photographs of a person alleged or adjudicated to be a child in need of care may be taken:

(1) By a person authorized to investigate an allegation or suspicion of child abuse or neglect to obtain and preserve evidence or to determine the identity of a child;

(2) as authorized by K.S.A. 38-1611, and amendments thereto; or

(3) if authorized by a judge of the district court having jurisdiction.

(b) Fingerprints and photographs taken under subsection (a)(3):

(1) Shall be kept separate from those of persons of the age of majority; and

(2) may be sent to a state or federal repository only if authorized by a judge of the district court having jurisdiction.

(c) Nothing in this section shall preclude the custodian of the child from authorizing photographs or fingerprints of the child to:

(1) Be used in any action under the Kansas parentage act, K.S.A. 23-2201 et seq., and amendments thereto;

(2) assist in the apprehension of a runaway child;

(3) assist in the adoption or other permanent placement of a child; or

(4) provide the child or the child's parents with a history of the child's life and development.

(d) For purposes of this section, the term photograph means an image or likeness of a child made or reproduced by any medium or means.
K.S.A. § 17-2229 — KS Code / Chapter 17 / Article 22 / Section 17-2229
17-2229 - Sale or purchase of assets to or of another credit union; agreement; approval of administrator; effective date; dissolution of selling credit union; reserves.
Status: in_force

17-2229. Sale or purchase of assets to or of another credit union; agreement; approval of administrator; effective date; dissolution of selling credit union; reserves. (a) A credit union may sell all or any part of its assets to another credit union or it may purchase all or any part of the assets of another credit union in accordance with this section.

(b) The purchasing credit union may assume, as part of the purchase price, any or all of the liabilities of the selling credit union and may pay the balance in cash or by the issue of shares to the selling credit union of the members thereof whether or not such members are members of the purchasing credit union.

(c) The selling credit union shall enter into an agreement with the purchasing credit union containing the terms and conditions of the sale. If the assets being sold are valued at an amount greater than 10% of either the purchasing credit union's or the selling credit union's total amount of shares, undivided earnings and reserves, the selling credit union shall file a copy of the agreement with the administrator within one month after it is signed. The agreement shall be approved or disapproved by the administrator within 30 days, otherwise the same shall be deemed approved.

(d) In the event the agreement does not specify an effective date, the administrator may fix a date upon which it will become effective.

(e) If the selling credit union has disposed of all assets under the agreement, it shall cease to carry on business on the effective date of agreement, except for the purpose of winding up its affairs, and it shall dissolve as soon as possible thereafter, and all reserves shall go to the purchasing credit union under the terms and conditions of the agreement.
K.S.A. § 14-537 — KS Code / Chapter 14 / Article 5 / Section 14-537
14-537 - City parks commission; membership; increase in, when; powers and duties.
Status: in_force

14-537. City parks commission; membership; increase in, when; powers and duties. Every city of the second class establishing city parks under the provisions of K.S.A. 12-1301 to 12-1306, inclusive, and acts amendatory thereof or supplemental thereto, is hereby authorized to perform all the duties and exercise all the powers therein granted and imposed through a city parks board, composed of five (5) members who shall serve without compensation, one of whom shall be the mayor or a councilman or a commissioner, appointed by the mayor and shall be ex officio chairman of such board; and the other members shall be resident taxpayers of the city: Provided, That the governing body of any city of the second class owning and maintaining a golf course may increase the membership of the city park board from five (5) to nine (9) members.

No member of said parks commission shall be related by blood or marriage to the mayor, to any city commissioner, to any member of the council, or to any officer of the city government. The first term of the members of the city parks commission first appointed shall expire at the expiration of the term of the mayor who appoints the commission, and the term of office thereafter shall be for two (2) years unless sooner removed by the mayor. The city parks commission shall make an annual report of all its proceedings and the condition of the parks of the city to the governing body in the month of January of each year.
K.S.A. § 97-1802 — KS Code / Chapter 97 / Article 18 / Section 97-1802
97-1802 -
Status: in_force

§ 2. [The Congress and the several States shall have concurrent power to enforce this Article by appropriate Legislation.]
K.S.A. § 75-3792 — KS Code / Chapter 75 / Article 37 / Section 75-3792
75-3792 - Same; abstract of title; deed.
Status: in_force

75-3792. Same; abstract of title; deed. If such sale involves a property interest for which a deed is required the director shall as soon as practicable after said sale is made, furnish the purchaser an abstract of title to the property purchased, at purchaser's expense and the purchaser shall have twenty (20) days in which to have said abstract examined. If any defects be found in the title, said director shall, and is hereby authorized to do all things necessary in order to make said title merchantable. Within ten (10) days after the expiration of the twenty (20) days above provided for the examination of the abstract, if said abstract shows a merchantable title, upon payment by the purchaser of the entire purchase price as determined in K.S.A. 75-3791, a deed conveying the property purchased to the purchaser shall be executed and delivered to said purchaser.
K.S.A. § 72-2696 — KS Code / Chapter 72 / Article 26 / Section 72-2696
72-2696 - Same; disbursement and investment of fund.
Status: in_force

72-2696. Same; disbursement and investment of fund. Such a retirement fund when thus created and maintained, or so much thereof as shall be necessary, shall be disbursed in the manner hereinafter set forth. And any surplus of the fund not needed for immediate disbursement shall be invested by the board of education of such school district acting as trustees of such fund as provided in K.S.A. 72-17,125.
K.S.A. § 75-5617 — KS Code / Chapter 75 / Article 56 / Section 75-5617
75-5617 - Disposition of property of agency where functions divided and transferred; determination by governor.
Status: in_force

75-5617. Disposition of property of agency where functions divided and transferred; determination by governor. In all cases where, under the provisions of this order, part or all of the powers, duties and functions of any existing state agency are divided between the department of health and environment and any other existing state agency or newly created department, division or officer, the department of health and environment shall succeed to all property and records which were used for, or pertained to, the performance of the powers, duties and functions transferred to it. Any conflict as to the proper disposition of such property or records arising under this section, and resulting from the transfer or abolishment, of any existing state agency, or all or part of the powers, duties and functions thereof, shall be determined by the governor, whose decision shall be final.
K.S.A. § 60-3412 — KS Code / Chapter 60 / Article 34 / Section 60-3412
60-3412 - Expert witnesses, qualifications.
Status: in_force

60-3412. Expert witnesses, qualifications. In any medical malpractice liability action, as defined in K.S.A. 60-3401 and amendments thereto, in which the standard of care given by a practitioner of the healing arts is at issue, no person shall qualify as an expert witness on such issue unless at least 50% of such person's professional time within the two-year period preceding the incident giving rise to the action is devoted to actual clinical practice in the same profession in which the defendant is licensed.
K.S.A. § 72-3224 — KS Code / Chapter 72 / Article 32 / Section 72-3224
72-3224 - Responsibilities for tuition and costs; credit for course work.
Status: in_force

72-3224. Responsibilities for tuition and costs; credit for course work. (a) Except as otherwise provided in K.S.A. 72-3223(b), and amendments thereto, each student dually or concurrently enrolled in an eligible postsecondary educational institution pursuant to K.S.A. 72-3220 et seq., and amendments thereto, shall be responsible for the payment of the negotiated tuition and related costs, including fees, books, materials and equipment, charged by such institution for the student's enrollment.

(b) The board of education of a school district, in its discretion, may provide for the transportation of a student to or from any eligible postsecondary educational institution.

(c) Each student dually or concurrently enrolled in an eligible postsecondary educational institution pursuant to K.S.A. 72-3220 et seq., and amendments thereto, who satisfactorily completes course work at such institution shall be granted appropriate credit toward fulfillment of the requirements for graduation from high school.

(d) In order to remain eligible for participation in the program, a student shall remain in good standing at the eligible postsecondary educational institution or shall show satisfactory progress as determined by the school district.

(e) The provisions of the Kansas challenge to secondary school students act shall not apply to any career technical education courses or programs that receive financial assistance or funding pursuant to K.S.A. 72-3810 or 72-3819, and amendments thereto.