reglab/housing_qa huggingface dataset:
KS Stat § 79-914 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 9 - Car Companies And Owners|79-914 Penalty for nonpayment by railroad company.

79-914. Penalty for nonpayment by railroad company. If any such railroad company shall fail to pay such tax within the time specified in K.S.A. 79-908, a penalty of ten percent of the amount of such tax shall be added thereto and charged against such railroad company by the director.History: L. 1937, ch. 356, § 9; L. 1943, ch. 289, § 7; Feb. 23.
KS Stat § 79-915 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 9 - Car Companies And Owners|79-915 Actions to recover delinquent taxes and penalties; additional taxes.

79-915. Actions to recover delinquent taxes and penalties; additional taxes. If the taxes and penalties provided for in this act to be paid by the railroad company on the property of such organization remain unpaid more than ninety days from the due date, the attorney for the director shall bring an action and to recover the amount of such delinquent taxes and penalties in the district court of any county within the state of Kansas in which service can be had on the railroad company which is liable for the payment of such taxes or penalties, or in which the property of such delinquent railroad company can be seized under attachment or garnishment proceedings in the manner prescribed by the code of civil procedure.In the event the director under his or her authority to raise or lower the rate to the taxes which would be payable on the cars of such organization if taxes upon an ad valorem basis, shall, after a hearing as herein provided, find taxes due from any such organization in excess of the two and one-half percent of all gross revenue in this state which is required to be paid by the railroad companies, such additional tax as so determined shall be due and payable by the organization upon which the assessment is made and if such tax shall remain unpaid for more than ninety days after notification of such assessment by the director, the attorney for the director shall bring an action to recover the amount of such additional tax in the district court of any county within the state of Kansas in which service can be had on the organization liable for the tax or in which the property of such delinquent organization can be seized under attachment or garnishment proceedings in the manner prescribed by the code of civil procedure.History: L. 1937, ch. 356, § 10; L. 1943, ch. 289, § 8; Feb. 23.
KS Stat § 79-916 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 9 - Car Companies And Owners|79-916 Invalidity of part.

79-916. Invalidity of part. If any part, portion, clause, paragraph, sentence or section of this act shall be declared unconstitutional by any court of competent jurisdiction, it is hereby declared that this act would have been passed without such part, portion, clause, paragraph, sentence or section, and such judgment or decree shall not affect the validity of any other part, portion, clause, paragraph, sentence or section hereof.History: L. 1937, ch. 356, § 11; March 30.
KS Stat § 79-917 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 9 - Car Companies And Owners|79-917 Disposition of moneys; refund claims.

79-917. Disposition of moneys; refund claims. All taxes collected under the provisions of this act shall be credited by the state treasurer to a fund which shall be known as the car company tax fund and shall be held therein for a period of four months. Thereupon, the same shall be transferred to the general revenue fund for the use of the state: Provided, That if any claim for refund be pending before the director under the provisions of K.S.A. 79-911 and 79-911a the amount claimed as a refund shall be held in said car company tax fund until the director has determined whether a refund should be made. If the director shall determine that a refund should not be made then the amount so withheld shall be transferred to the general revenue fund. The director shall notify the state treasurer:(a) When any claim for refund is filed, which notification shall show the amount claimed as a refund;(b) when any claim for refund has been denied.The treasurer of state shall, immediately upon making any transfer of funds as provided herein, forthwith notify the director of accounts and reports of such transfer and the director of accounts and reports shall forthwith make proper entries upon the books and records in his or her office to correspond with such transfer in the state treasury.History: L. 1943, ch. 289, § 6; Feb. 23.
KS Stat § 79-918 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 9 - Car Companies And Owners|79-918 Estoppel, when.

79-918. Estoppel, when. If any railroad company or organization affected by this act shall refuse or neglect to make any report required by this act, or shall refuse or neglect to permit an examination of its books, records, accounts and papers upon demand of the director, or shall refuse or neglect to appear before the said director in obedience to his or her citation or summons, or shall fail to object to the tax imposed by this act within the time and in the manner prescribed by this act, it shall be estopped to question or impeach the action or determination of the said director or the validity of the tax imposed hereunder.History: L. 1943, ch. 289, § 9; Feb. 23.
KS Stat § 79-919 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 9 - Car Companies And Owners|79-919 Transfer of administration to director of taxation.

79-919. Transfer of administration to director of taxation. (a) All of the powers, duties and functions of the director of property valuation relating to the act of which K.S.A. 79-906 is a part are hereby transferred to and conferred and imposed upon the director of taxation. The director of taxation shall be the successor in every way to the powers, duties and functions of the director of property valuation relating to said act of which K.S.A. 79-906 is a part.(b) All rules and regulations of the director of property valuation in existence on the effective date of this act relating to said act of which K.S.A. 79-906 is a part, shall continue to be effective and shall be deemed to be duly adopted rules and regulations of the secretary of revenue, until revised, amended, revoked or nullified pursuant to law. All orders and directives of the director of property valuation relating to said act of which K.S.A. 79-906 is a part, shall continue to be effective and shall be deemed to be orders and directives of the director of taxation and, until revised, amended or nullified pursuant to law.(c) The director of taxation shall succeed to all property and records which were used for, or pertain to, the performance of the powers, duties and functions relating to the act of which K.S.A. 79-906 is a part. When any conflict as to the proper disposition of such property or records arises under this section, and results from the provisions of this act, the same shall be determined by the governor, whose decision shall be final.(d) When any conflict arises as to the disposition of any power, function or duty or the unexpended balance of any appropriation as a result of the transfer made by this act, such conflict shall be resolved by the governor, and the decision of the governor shall be final.History: L. 1972, ch. 358, § 2; July 1.
KS Stat § 79-920 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 9 - Car Companies And Owners|79-920 Preservation of actions and proceeding upon transfer of administration.

79-920. Preservation of actions and proceeding upon transfer of administration. (a) No suit, action, or other proceeding, judicial or administrative, lawfully commenced, or which could have been commenced, by or against the director of property valuation in his or her official capacity or in relation to the discharge of his or her official duties, shall abate by reason of the taking effect of the provisions of this act.(b) No criminal action commenced or which could have been commenced by the state shall abate by the taking effect of this act.History: L. 1972, ch. 358, § 3; July 1.
KS Stat § 79-1006 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 10 - Merchants, Manufacturers, Motor Vehicle Dealers And Certain Contractors|79-1006 Tax situs of property; nonresidents; elevators.

79-1006. Tax situs of property; nonresidents; elevators. The tax situs of the property of merchants and manufacturers shall be the taxing district where such business or manufacturing is carried on and in case any such merchant or manufacturer shall have more than one place of business in the state of Kansas each such place of business shall be so taxed in the taxing district in which it is situated. All merchants or manufacturers who are nonresidents, or foreign corporations, shall be assessed upon the same basis as residents of this state or domestic corporations, and the situs for taxation of all personal property of such merchants and manufacturers used in connection with or created by the business is hereby declared to be in the place where such business is carried on.The business of an elevator, whether individually or separately owned, or by a parent company owning several elevators located at different points, shall be considered as a merchandising business and all grain or other commodities purchased or handled by the owner or management of an elevator shall have their tax situs in the taxing district where the elevator is located through which the business is transacted: Provided, That the taxing situs of grain, owned by a resident of this state, held in storage by warehouse, on which warehouse receipt has been issued, shall be taxed at the place of residence of the owner of such receipt.History: L. 1917, ch. 320, § 3; L. 1921, ch. 289, § 1; L. 1971, ch. 297, § 5; July 1.
KS Stat § 79-1007 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 10 - Merchants, Manufacturers, Motor Vehicle Dealers And Certain Contractors|79-1007 Manufacturer to list value of all engines, tools and machinery not forming part of real property used in manufacturing.

79-1007. Manufacturer to list value of all engines, tools and machinery not forming part of real property used in manufacturing. Every manufacturer shall list the value of all engines, tools and machinery of every description, not forming part of any parcel of the real property used or designated to be used in any process of manufacturing as defined in this act.History: L. 1876, ch. 34, § 21; March 11; R.S. 1923, 79-1007.
KS Stat § 79-1008 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 10 - Merchants, Manufacturers, Motor Vehicle Dealers And Certain Contractors|79-1008 Collection of taxes from nonresident contractors; "contractor" defined.

79-1008. Collection of taxes from nonresident contractors; "contractor" defined. For the purpose of this act, "contractor" includes individuals, partnerships, firms or corporations, or other associations of persons engaged in the business of the construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains, streets, disposal plants, water filters, tanks and towers, airports, dams, levees and canals, oil and gas wells, water wells, pipe lines, transmission and power lines, and every other type of structure, project, development or improvement coming within the definition of real property and personal property, including such construction, alteration, or repairing of such property to be held either for sale or rental, and further including all subcontractors.History: L. 1957, ch. 515, § 1; L. 1959, ch. 370, § 1; June 30.
KS Stat § 79-1009 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 10 - Merchants, Manufacturers, Motor Vehicle Dealers And Certain Contractors|79-1009 Collection of taxes from non-resident contractors; registration for certain contracts.

79-1009. Collection of taxes from non-resident contractors; registration for certain contracts. To the end that the state of Kansas and the political subdivisions thereof may receive all taxes due in every instance, including contributions due under the employment security law, contractors, who are nonresidents of this state, desiring to engage in, prosecute, follow or carry on the business of contracting as defined in this act shall register with the secretary of revenue or the secretary's designee for each contract where the total contract price or compensation to be received amounts to more than $10,000, except that a foreign corporation authorized to do business in this state shall not be required to register under the provisions of this act.History: L. 1957, ch. 515, § 2; L. 1968, ch. 289, § 1; L. 1989, ch. 291, § 12; L. 1992, ch. 53, § 1; L. 2000, ch. 184, § 22; July 1.
KS Stat § 79-1011 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 10 - Merchants, Manufacturers, Motor Vehicle Dealers And Certain Contractors|79-1011 Same; secretary of state as agent for service of process, appointment; effect.

79-1011. Same; secretary of state as agent for service of process, appointment; effect. At the time such contractor registers with the secretary or the secretary's designee, the contractor shall make an appointment, in writing, of the secretary of state of the state of Kansas, or the secretary's successor in office, to be the true and lawful agent of the contractor, upon whom may be served all lawful process in any action or proceeding against the nonresident contractor for state and local taxes growing out of any contract executed, or being executed, in this state. Such appointment, in writing, shall be evidence of such contractor's agreement that any such process against the contractor which is so served on the secretary of state shall be of the same legal force and validity as if served upon the contractor personally within the state.History: L. 1957, ch. 515, § 4; L. 1989, ch. 291, § 14; April 27.
KS Stat § 79-1012 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 10 - Merchants, Manufacturers, Motor Vehicle Dealers And Certain Contractors|79-1012 Same; actions against contractors; procedure.

79-1012. Same; actions against contractors; procedure. An action against any contractor coming within the provisions of this act may be brought by the attorney for the secretary of revenue or the general counsel of the department of labor in Shawnee county or in any county in which any work under any such contract is performed. The summons shall be directed to the secretary of state, and shall require the defendant to answer by a certain day, not less than 40 days nor more than 60 days from such date. The summons shall be forthwith forwarded by the clerk of the court to the secretary of state, who shall immediately forward a copy thereof to the contractor at the address given by such contractor and thereupon the secretary of state shall make return of the summons to the court whence it issued, showing the date of its receipt by the secretary, the date of forwarding such copy and the name and address of the person to whom the secretary forwarded such copy. Such return shall be under the secretary's hand and seal of office, and shall have the same force and effect as a due and sufficient return made by the sheriff on process directed to the sheriff.The secretary of state shall keep a suitable record book, in which the secretary shall docket every action commenced against any such contractor. This record shall show the court in which the suit is brought, the title of the case, the time when commenced, and the date and manner of service.History: L. 1957, ch. 515, § 5; L. 1989, ch. 291, § 15; L. 2004, ch. 179, § 146; July 1.
KS Stat § 79-1013 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 10 - Merchants, Manufacturers, Motor Vehicle Dealers And Certain Contractors|79-1013 Same; failure to comply with act; effect.

79-1013. Same; failure to comply with act; effect. Any contractor who fails to register with the secretary or the secretary's designee as required by this act, or who fails to comply with any of the provisions of this act, shall not be entitled to maintain an action to recover payment for performance in the courts of this state on such contract.History: L. 1957, ch. 515, § 6; L. 1989, ch. 291, § 16; April 27.
KS Stat § 79-1014 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 10 - Merchants, Manufacturers, Motor Vehicle Dealers And Certain Contractors|79-1014 Same; administration of act; rules and regulations; release of bond.

79-1014. Same; administration of act; rules and regulations; release of bond. The secretary of revenue or the secretary's designee shall administer this act. The secretary shall adopt rules and regulations for the administration of this act. No bonds required under this act shall be released until the contract for which any such bond is given shall be fully performed, nor until the secretary or the secretary's designee shall obtain a written release from the secretary of labor certifying that all contributions and interest due by the principal on such bond, under the employment security law, have been paid in full.History: L. 1957, ch. 515, § 7; L. 1972, ch. 342, § 88; L. 1989, ch. 291, § 17; L. 2004, ch. 179, § 147; July 1.
KS Stat § 79-1015 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 10 - Merchants, Manufacturers, Motor Vehicle Dealers And Certain Contractors|79-1015 Same; penalties for violations.

79-1015. Same; penalties for violations. Every person failing to register as required by this act, or to execute the bond herein provided, before beginning the performance of any contract, or who violates any other provision of this act, shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be fined not less than one hundred dollars ($100) nor more than five thousand dollars ($5,000).History: L. 1957, ch. 515, § 8; July 1.
KS Stat § 79-1105c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 11 - Banks, Banking Businesses, Trust Companies And Savings And Loan Associations|79-1105c Taxation of the business of banking; prohibiting certain taxes; right to protest payment of taxes.

79-1105c. Taxation of the business of banking; prohibiting certain taxes; right to protest payment of taxes. (a) No taxes shall be levied under the provisions of K.S.A. 79-1103 and 79-1105a, and amendments thereto, for taxable year 1995 and any year thereafter.(b) No county appraiser shall initiate, open, reopen or continue any audit, investigation or examination of the assessment of any taxes under the provisions of K.S.A. 79-1103 or 79-1105a, and amendments thereto, for any taxable year prior to January 1, 1995.(c) No county appraiser shall adjust, alter, modify or otherwise change the amount of taxes assessed under the provisions of K.S.A. 79-1103 or 79-1105a, and amendments thereto, against any person or entity for any taxable year prior to January 1, 1995.(d) Nothing herein shall affect the rights of any taxpayer to protest the payment of taxes assessed pursuant to K.S.A. 79-1103 or 79-1105a, and amendments thereto, in accordance with K.S.A. 79-2005, and amendments thereto.History: L. 1995, ch. 130, § 1; Apr. 20.
KS Stat § 79-1106 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 11 - Banks, Banking Businesses, Trust Companies And Savings And Loan Associations|79-1106 Taxation of national banking associations, banks, trust companies and savings and loan associations; purpose of act.

79-1106. Taxation of national banking associations, banks, trust companies and savings and loan associations; purpose of act. It is hereby declared to be the intention of the legislature to levy a tax on national banking associations, banks, trust companies, federally chartered savings banks and savings and loan associations, which tax shall be in lieu of ad valorem taxes which might otherwise be imposed upon the intangible assets of such national banking associations, banks, trust companies, federally chartered savings banks and savings and loan associations.History: L. 1963, ch. 463, § 1; L. 1996, ch. 270, § 7; July 1.
KS Stat § 79-1107 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 11 - Banks, Banking Businesses, Trust Companies And Savings And Loan Associations|79-1107 National banking associations and state banks; tax imposed; rate.

79-1107. National banking associations and state banks; tax imposed; rate. Every national banking association and state bank located or doing business within the state shall pay to the state for the privilege of doing business within the state a tax according to or measured by its net income for the next preceding taxable year to be computed as provided in this act. Such tax shall consist of a normal tax and a surtax and shall be computed as follows:(a) The normal tax shall be an amount equal to 2 1/4% of such net income; and(b) the surtax shall be an amount equal to 2 1/8% of such net income in excess of $25,000.The tax levied shall be in lieu of ad valorem taxes which might otherwise be imposed by the state or political subdivisions thereof upon shares of capital stock or the intangible assets of national banking associations and state banks.History: L. 1963, ch. 463, § 2; L. 1968, ch. 142, § 1; L. 1970, ch. 382, § 1; L. 1972, ch. 359, § 1; L. 1979, ch. 314, § 1; L. 1987, ch. 374, § 1; L. 1996, ch. 270, § 9; L. 1998, ch. 194, § 2; July 1.
KS Stat § 79-1108 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 11 - Banks, Banking Businesses, Trust Companies And Savings And Loan Associations|79-1108 Trust companies and savings and loan associations; tax imposed; rate.

79-1108. Trust companies and savings and loan associations; tax imposed; rate. Every trust company and savings and loan association located or doing business within the state shall pay to the state for the privilege of doing business within the state a tax according to or measured by its net income for the next preceding taxable year to be computed as provided in this act. Such tax shall consist of a normal tax and a surtax and shall be computed as follows:(a) The normal tax on every trust company and savings and loan association shall be an amount equal to 2 1/4% of such net income; and(b) the surtax on every trust company and savings and loan association shall be an amount equal to 2 1/4% of such net income in excess of $25,000.The tax levied shall be in lieu of ad valorem taxes which might otherwise be imposed by the state or political subdivision thereof upon shares of capital stock or other intangible assets of trust companies and savings and loan associations.History: L. 1963, ch. 463, § 3; L. 1968, ch. 142, § 2; L. 1970, ch. 382, § 2; L. 1972, ch. 359, § 2; L. 1987, ch. 374, § 2; L. 1998, ch. 194, § 3; July 1.
KS Stat § 79-1109a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 11 - Banks, Banking Businesses, Trust Companies And Savings And Loan Associations|79-1109a Application of 79-1107 and 79-1109.

79-1109a. Application of 79-1107 and 79-1109. The provisions of K.S.A. 79-1107 and 79-1109 shall be applicable to all taxable years commencing after December 31, 1979.History: L. 1979, ch. 314, § 10; July 1.