reglab/housing_qa huggingface dataset:
KS Stat § 79-34,176 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,176 79-34,176.Expiration date of renewable fuels and biodiesel incentives.

79-34,176. Expiration date of renewable fuels and biodiesel incentives. The provisions of K.S.A. 79-34,170 through 79-34,175, and amendments thereto, shall expire on January 1, 2026.History: L. 2007, ch. 180, § 13; July 1.
KS Stat § 79-3601 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3601 Title of act; additional to certain other taxes.

79-3601. Title of act; additional to certain other taxes. This act shall be known as the "Kansas retailers' sales tax act" and the tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the state of Kansas or by any municipal corporation or by any political subdivision thereof.History: L. 1937, ch. 374, § 1; April 9.
KS Stat § 79-3605 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3605 Assumption of tax by retailer unlawful.

79-3605. Assumption of tax by retailer unlawful. It shall be unlawful for any retailer to advertise or hold out, or state to the public, or to any consumer, directly or indirectly, that the tax, or any part thereof, imposed by this act will be assumed or absorbed by the retailer, or that it will not be considered as an element in the price to the consumer, or if added, that it, or any part thereof, will be refunded.History: L. 1937, ch. 374, § 5; April 9.
KS Stat § 79-3606d (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3606d Exempt sales of fencing materials and services; exemption certificate.

79-3606d. Exempt sales of fencing materials and services; exemption certificate. (a) The following shall be exempt from the tax imposed by the Kansas retailers' sales tax act: All sales of tangible personal property and services purchased during calendar years 2017 and 2018, necessary to reconstruct, repair or replace any fence that was damaged or destroyed by wildfires occurring during calendar years 2016 and 2017, and the purpose for which is to enclose land devoted to agricultural use. Sales tax paid on and after January 1, 2017, upon the gross receipts received from any such sale shall be refunded. Each claim for a sales tax refund shall be verified and submitted to the director of taxation upon forms furnished by the director and shall be accompanied by any additional documentation required by the director. The director shall review each claim and shall refund that amount of sales tax paid as determined under the provisions of this section. All refunds shall be paid from the sales tax refund fund upon warrants of the director of accounts and reports pursuant to vouchers approved by the director or the director's designee. Any person reconstructing, repairing or replacing such property, or any person who shall contract for the reconstruction, repair or replacement of any such property shall obtain from the state an exemption certificate for the project involved. The certificate shall be furnished to the person or contractor to purchase materials and lease machinery and equipment for such project. The person or contractor shall furnish the number of such certificate to all suppliers from whom such purchases are made, and such suppliers shall execute invoices covering the same bearing the number of such certificate. Upon completion of the project the contractor shall furnish to the person that obtained the exemption certificate, a sworn statement, on a form to be provided by the director of taxation, that all purchases so made were entitled to exemption under this subsection.(b) The provisions of this section shall be deemed to be supplemental to the Kansas retailers' sales tax act.History: L. 1996, ch. 237, § 1; L. 2016, ch. 84, § 7; L. 2017, ch. 4, § 1; Mar. 23.
KS Stat § 79-3611 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3611 Investigations and hearings.

79-3611. Investigations and hearings. For the purpose of ascertaining the correctness of any return, or for the purpose of determining the amount of tax due from any person engaged in the business of selling tangible personal property at retail, or furnishing services taxable hereunder, the director of taxation, or any officer or employee of the director of taxation designated, in writing, may hold investigations and hearings concerning any matters covered by this act, and may examine any books, papers, records, or memoranda bearing upon such sales of any such person, and may require the attendance of such person or any officer or employee of such person, or of any person having knowledge of such sales, and may take testimony and require proof for its information. In the conduct of any investigation or hearing, neither the director nor any officer or employee thereof shall be bound by the technical rules of evidence, and no informality in any proceeding, or in the manner of taking testimony, shall invalidate any order or decision made or approved by the director. The director, or any officer or employee thereof, shall have power to administer oaths to such persons.History: L. 1937, ch. 374, § 11; L. 1957, ch. 429, § 31; July 1.
KS Stat § 79-3612 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3612 Lien upon property upon sale of business; duties and liability of purchaser.

79-3612. Lien upon property upon sale of business; duties and liability of purchaser. The tax imposed by this act shall be a lien upon the property of any person who shall sell his or her business consisting of tangible personal property. The person acquiring such business or property shall withhold a sufficient amount of the purchase price thereof to cover the amount of any taxes due and unpaid by the seller, until the seller shall furnish the purchaser with a receipt from the director of taxation, as herein provided, showing that such taxes have been paid. The purchaser shall be personally liable for the payment of any unpaid taxes of the seller, to the extent of the value of the property received by the purchaser, and if a receipt is not furnished by such seller within twenty (20) days from the date of sale of such business, the purchaser shall remit the amount of such unpaid taxes to the director of taxation on or before the twentieth (20th) day of the month succeeding that in which he or she acquired such business or property.History: L. 1937, ch. 374, § 12; April 9.
KS Stat § 79-3613 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3613 Sufficiency of notice to taxpayer.

79-3613. Sufficiency of notice to taxpayer. All notices required to be mailed to the taxpayer under the provisions of this act, if mailed to him or her at his or her last known address as shown on the records of the director of taxation, shall be sufficient for the purposes of this act.History: L. 1937, ch. 374, § 13; April 9.
KS Stat § 79-3614 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3614 Confidentiality requirements.

79-3614. Confidentiality requirements. Any information obtained by the department of revenue in connection with administration of the Kansas retailer's sales tax act is subject to the confidentiality provisions as set forth in K.S.A. 75-5133, and amendments thereto.History: L. 1937, ch. 374, § 14; L. 1943, ch. 307, § 4; L. 1977, ch. 186, § 8; L. 1983, ch. 289, § 14; L. 1994, ch. 188, § 4; L. 1997, ch. 126, § 47; L. 2005, ch. 110, § 6; July 1.
KS Stat § 79-3616 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3616 Bond requirements; amount.

79-3616. Bond requirements; amount. When, in the judgment of the director of taxation after evidence is documented relating to the probable risk in the ability of the person to collect and remit taxes as required by this act, it is necessary, in order to secure the collection of any tax, penalties or interest due, or to become due, the director may require any person subject to such tax to file a bond with the director of taxation in such form and amount as the director of taxation may prescribe. In any such case, any person who is required to report and pay sales tax liability on an annual basis shall only be required to file a bond in the amount of $25.History: L. 1937, ch. 374, § 16; L. 1987, ch. 392, § 1; L. 1988, ch. 389, § 2; July 1.
KS Stat § 79-3618 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3618 Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes.

79-3618. Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes. (a) The secretary of revenue or the secretary's designee shall administer and enforce this act. The secretary shall adopt rules and regulations for the administration of this act. The secretary or the secretary's designee may upon application of any taxpayer give such applicant the privilege of paying the tax levied by this act upon the basis of gross receipts accrued but not received provided such applicant's books are regularly kept on such basis. The secretary or the secretary's designee shall appoint agents and employees for the enforcement and administration of this act.(b) The secretary of revenue or the secretary's designee may abate all or part of any final sales tax and compensating tax liabilities in the same manner and to the same extent as provided for final income tax liabilities at K.S.A. 79-3233a through K.S.A. 79-3233i, and amendments thereto.History: L. 1937, ch. 374, § 18; L. 1972, ch. 342, § 112; L. 1989, ch. 291, § 10; L. 1999, ch. 94, § 7; July 1.
KS Stat § 79-3619 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3619 Payment, collection and accounting; rules and regulations.

79-3619. Payment, collection and accounting; rules and regulations. (a) For the purposes of more efficiently securing the payment, collection and accounting for the taxes provided for under this act, agreements between competing retailers or the adoption of appropriate rules and regulations by organizations or associations of retailers to provide uniform methods for adding and collecting the full amount of the tax imposed by this act, or an amount equal as nearly as possible or practicable to the average equivalent thereof, and which do not involve price-fixing agreements otherwise unlawful, and which shall first have the approval of the director of taxation, are expressly authorized and shall be held not to be in violation of any antitrust laws of this state. It shall be the duty of the director of taxation to cooperate with such retailers, organizations, or associations in formulating such agreements, rules and regulations. The secretary of revenue shall adopt rules and regulations for adding and collecting such tax, or an amount equal as nearly as possible or practicable to the average equivalent thereof, by providing different methods applying uniformly to retailers within the same general classification for the purpose of enabling such retailers to add and collect, as far as practicable, the amount of such tax.(b) The secretary of revenue may adopt rules and regulations to provide for the issuance of permits to certain businesses which grant direct payment authority that allows certain purchases to be made without the payment of retailers' sales or use tax to the vendor or service provider and requires the permit holder to self-accrue any state and local tax that is due and pay such tax directly to the department of revenue. The secretary shall be accorded broad discretion in establishing qualification standards for direct pay authority, in entering into agreement with permit holders that fix accounting and reporting requirements, in granting and canceling the direct pay privilege, and in establishing other requirements for administration of this section.History: L. 1937, ch. 374, § 19; L. 1939, ch. 332, § 1; L. 1972, ch. 342, § 113; L. 1998, ch. 130, § 37; July 1.
KS Stat § 79-3620b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3620b City bond finance fund moneys, distribution to cities.

79-3620b. City bond finance fund moneys, distribution to cities. Moneys credited to the city bond finance fund in accordance with the provisions of subsections (d) of K.S.A. 79-3620 and (d) of K.S.A. 79-3710, and amendments thereto, shall be distributed biannually to cities which have issued special obligation bonds to finance, in whole or in part, a STAR bond project which was determined by the secretary of commerce to be of statewide as well as local importance or will create a major tourism area for the state as defined in K.S.A. 2021 Supp. 12-17,162, and amendments thereto. The state treasurer shall make such biannual distributions on such dates as mutually agreed to by the city and the state treasurer. The total of all distributions under this section shall not exceed an amount determined to be sufficient to retire the principal and interest payable on such special obligation bonds. Moneys paid to cities hereunder shall be deposited in a special fund of the city to pay the costs described herein.History: L. 1993, ch. 213, § 7; L. 1998, ch. 17, § 9; L. 2001, ch. 103, § 17; L. 2003, ch. 154, § 99; L. 2009, ch. 95, § 4; July 1.
KS Stat § 79-3620d (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3620d Disposition of moneys collected on Kansas state fairgrounds.

79-3620d. Disposition of moneys collected on Kansas state fairgrounds. (a) Notwithstanding any provision to the contrary in the Kansas retailers' sales tax act, state sales tax levied pursuant to K.S.A. 79-3603, and amendments thereto, and collected by the Kansas state fair or any retailer upon the gross receipts received from the sale of tangible personal property at retail while on the Kansas state fairgrounds, shall be remitted to the director of taxation who shall remit all such state sales tax revenue to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury and credit to the state highway fund the same percentage in effect and credited pursuant to K.S.A. 79-3620(c), and amendments thereto, of the sales tax revenue collected and the remainder to be credited to the state fair capital improvements fund established pursuant to K.S.A. 2-223, and amendments thereto. The provisions of this section shall expire and have no effect if the state fair is located outside the city limits of the city of Hutchinson, Kansas.(b) The provisions of this section shall be part of and supplemental to the Kansas retailers' sales tax act.History: L. 2018, ch. 111, § 2; July 1.
KS Stat § 79-3623 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3623 Invalidity of part.

79-3623. Invalidity of part. If any section, subsection, clause, sentence or phrase of this act is for any reason held to be unconstitutional and invalid, such decision shall not affect the validity of the remaining portions of this act.History: L. 1937, ch. 374, § 23; April 9.
KS Stat § 79-3624 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3624 Invalidity of part of 79-3621, 79-3622.

79-3624. Invalidity of part of 79-3621, 79-3622. If any section, subsection, clause, sentence or phrase of this act is for any reason held to be unconstitutional and invalid, such decision shall not affect the validity of the remaining portions of this act.History: L. 1938, ch. 80, § 3; March 7.
KS Stat § 79-3625 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3625 Invalidity of part of 79-3619.

79-3625. Invalidity of part of 79-3619. If any section, subsection, clause, sentence, part, phrase or word of this act is for any reason held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portions of this act.History: L. 1939, ch. 332, § 2; July 1.
KS Stat § 79-3630 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3630 Authorization to enjoin certain persons from engaging in business; restraining order; bond.

79-3630. Authorization to enjoin certain persons from engaging in business; restraining order; bond. The secretary of revenue or the secretary's designee is hereby authorized to enjoin any person from engaging in the business of selling tangible personal property at retail or rendering or furnishing things or services taxable under the provisions of the Kansas retailers' sales tax act who is found to be in violation of such act and the secretary or the secretary's designee shall be entitled, in any proceeding brought for such purpose to have an order restraining such person from engaging in such business in violation of the provisions of K.S.A. 79-3601 et seq., and amendments thereto, and no bond shall be required for any such restraining order, nor for any temporary or permanent injunction issued in such proceedings.History: L. 1968, ch. 343, § 1; L. 1989, ch. 291, § 5; L. 1992, ch. 198, § 3; July 1.
KS Stat § 79-3631 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3631 Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception.

79-3631. Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception. The use of Kansas courts for the purpose of enforcing any contractual obligations arising from the sale at retail of tangible personal property, things or services taxable under K.S.A. 79-3601 et seq., or K.S.A. 79-3701 et seq., after April 1, 1968, which gives rise to a Kansas sales or compensating tax liability upon the part of the purchaser by reason of delivery of such tangible personal property, things or services to the purchaser within the state of Kansas shall be denied and no judgment, decree or order for the enforcement thereof shall be rendered, made or entered in or by any court of this state, unless the retailer is or becomes registered for the collection of such sales or compensating taxes and reports and pays the same in accordance with the provision of K.S.A. 79-3601 et seq., or K.S.A. 79-3701 et seq.History: L. 1968, ch. 286, § 1; March 27.
KS Stat § 79-3640 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3640 Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund.

79-3640. Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund. That portion of the sales tax paid on the sale of tangible personal property or services purchased for the purpose of constructing, equipping, reconstructing, maintaining, repairing, enlarging, furnishing or remodeling facilities the cost of which is paid in part from funds of a political subdivision which in proportion to the total sales tax paid equals the proportion of such funds to the total cost of the project shall be refunded. Each claim for a sales tax refund shall be verified and submitted to the director of taxation upon forms furnished by the director and shall be accompanied by any additional documentation required by the director. The director shall review each claim and shall refund that amount of sales tax paid as determined under the provisions of this section. All refunds shall be paid from the sales tax refund fund upon warrants of the director of accounts and reports pursuant to vouchers approved by the director or the director's designee.History: L. 1981, ch. 391, § 2; July 1.
KS Stat § 79-3643 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3643 Personal liability for individuals responsible for collection of sales or compensating taxes.

79-3643. Personal liability for individuals responsible for collection of sales or compensating taxes. (a) Any individual who is responsible for collection or payment of sales or compensating tax or control, receipt, custody or disposal of funds due and owing under the Kansas retailers' sales and compensating tax acts who willfully fails to collect such tax, or account for and pay over such tax, or attempts in any manner to evade or defeat such tax or the payment thereof shall be personally liable for the total amount of the tax evaded, or not collected, or not accounted for and paid over, together with any interest and penalty imposed thereon. The provisions of this section shall apply regardless of the: (1) Relationship with the retailer held by such individual; (2) form under which the retailer conducts business, whether a sole proprietorship, partnership or corporation; or (3) dissolution of the business. As used in this section, "willfully" has the same meaning as such term has for federal tax purposes in 26 U.S.C. § 6672.(b) A notice of assessment issued to a responsible individual shall be considered to be a proceeding for the collection of the tax liability of the business. If the liability of the business is determined in a proceeding that has become final, any notice of assessment against a responsible individual must be issued within three years after the proceeding against the business has become final.(c) Within 60 days after the mailing of a notice of assessment against a responsible individual, the person assessed may request an informal conference with the secretary of revenue under K.S.A. 79-3226, and amendments thereto, for a determination of whether such person is a responsible individual under subsection (a) and for a determination of the tax liability of the business.(d) If notice of assessment and warrant are issued to a responsible individual pursuant to K.S.A. 79-3610, and amendments thereto, or any other jeopardy provision of chapter 79 of the Kansas Statutes Annotated, the person assessed may request that the informal conference held pursuant to subsection (c) be expedited. When such a request is made, the secretary shall schedule the conference to be held within 21 days after receipt of the request and shall issue a written final determination within 21 days after the close of the conference.(e) The provisions of this section shall be deemed to be supplemental to the Kansas retailers' sales and compensating tax acts.History: L. 1986, ch. 363, § 1; L. 1999, ch. 94, § 10; L. 2010, ch. 123, § 13; Apr. 29.