reglab/housing_qa huggingface dataset:
KS Stat § 75-5133c (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5133c Fingerprinting and criminal history; access to federal tax information.

75-5133c. Fingerprinting and criminal history; access to federal tax information. (a) The secretary of revenue may require, as a qualification for initial or continuing employment or contracting with the department of revenue, all persons having access to federal tax information received directly from the internal revenue service to be fingerprinted and submit to a state and national criminal history record check. The fingerprints shall be used to identify the person and to determine whether the person has a record of criminal arrests and convictions in this state or other jurisdictions. The secretary is authorized to submit the fingerprints to the Kansas bureau of investigation and the federal bureau of investigation for a state and national criminal history record check. Local and state law enforcement officers and agencies shall assist the secretary in the taking and processing of fingerprints of such persons and shall release all records of a person's arrests and convictions to the secretary.(b) The secretary may use the information obtained from fingerprinting and a person's criminal history only for the purposes of verifying the identification of such person and in the official determination of the fitness of such person's qualification for initial or continuing employment. Disclosure or use of any information received by the secretary or a designee of the secretary for any purpose other than the purpose provided for in this section shall be a class A nonperson misdemeanor and shall constitute grounds for removal from office or termination of employment. Nothing in this section shall prevent disclosure of any information received by the secretary pursuant to this section to the post auditor in accordance with the provisions of the legislative post audit act.(c) Whenever the secretary requires fingerprinting, any associated costs shall be paid by the agency or contractor.History: L. 2017, ch. 101, § 1; July 1.
KS Stat § 75-5134 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5134 Manager of revenue analysis; creation and administration of bureau of research and revenue analysis; powers and duties.

75-5134. Manager of revenue analysis; creation and administration of bureau of research and revenue analysis; powers and duties. There is hereby established, within and as a part of the department of revenue, a bureau of research and revenue analysis, the head of which shall be the manager of revenue analysis. Under the supervision of the secretary of revenue, the manager of revenue analysis shall administer the bureau of research and revenue analysis. The secretary of revenue shall appoint the manager of revenue analysis, and the manager shall serve at the pleasure of the secretary of revenue. The manager of revenue analysis shall be in the unclassified service under the Kansas civil service act and shall receive an annual salary fixed by the secretary of revenue and approved by the governor. The manager of revenue analysis shall exercise the powers and perform the duties and functions assigned or delegated by the secretary of revenue or prescribed by law.History: L. 1989, ch. 291, § 21; April 27.
KS Stat § 75-5135 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5135 Authority to receive federal or other funds.

75-5135. Authority to receive federal or other funds. The secretary of revenue is hereby authorized to receive grants of money and funds appropriated under any federal act or from any other source.History: L. 1996, ch. 177, § 1; July 1.
KS Stat § 75-5140 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5140 Collection of delinquent taxes from taxpayers; use of debt collection agencies by secretary of revenue.

75-5140. Collection of delinquent taxes from taxpayers; use of debt collection agencies by secretary of revenue. The secretary of revenue may, for the purposes of collecting any taxes more than six months delinquent due from a taxpayer, contract with any debt collection agency doing business within or without this state for the collection of such delinquent taxes, including penalties and interest thereon. Such delinquent tax claims may be forwarded to the debt collection agency for the purpose of litigation by its legal representatives in the name of the director of taxation or the director of property valuation, as the case requires, and at the debt collection agency's expense, less court costs, as a means of facilitating and expediting the collection process.History: L. 1983, ch. 289, § 7; L. 1993, ch. 191, § 1; July 1.
KS Stat § 75-5141 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5141 Same; fees for collection agency services; disposition of amounts collected.

75-5141. Same; fees for collection agency services; disposition of amounts collected. Fees for services, reimbursements or other remuneration to such debt collection agency shall be based on the amount of tax, penalty and interest actually collected. Each contract entered into between the secretary of revenue and the debt collection agency shall provide for the payment of fees for such services, reimbursements or other remuneration not in excess of 50% of the total amount of delinquent taxes, penalty and interest actually collected.All funds collected, less the fees for collection services as provided in the contract, shall be remitted to the director of taxation within 45 days from the date of collection from a taxpayer. Forms to be used for such purposes shall be prescribed by the director of taxation.History: L. 1983, ch. 289, § 8; July 1.
KS Stat § 75-5142 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5142 Same; performance bond requirement.

75-5142. Same; performance bond requirement. Before entering into such a contract, the secretary of revenue shall require a bond for the debt collection agency not in excess of $100,000 guaranteeing compliance with the terms of the contract.History: L. 1983, ch. 289, § 9; July 1.
KS Stat § 75-5143 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5143 Same; debt collection agency agreement under Kansas income tax act.

75-5143. Same; debt collection agency agreement under Kansas income tax act. A debt collection agency entering into a contract with the secretary of revenue for the collection of delinquent taxes pursuant to this act shall agree that it is receiving income from sources within this state or doing business in this state for purposes of the Kansas income tax act.History: L. 1983, ch. 289, § 10; July 1.
KS Stat § 75-5144 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5144 Same; reciprocal agreements with agencies of other states.

75-5144. Same; reciprocal agreements with agencies of other states. The secretary of revenue is hereby authorized to enter into a reciprocal agreement with an agency of another state whereby such agency is to perform the service of collecting the delinquent taxes due and owing to the state of Kansas by taxpayers residing or domiciled in that state in consideration of the department of revenue performing the same service in this state for the state with which the agreement is made.History: L. 1983, ch. 289, § 11; July 1.
KS Stat § 75-5145 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5145 Same; unlawful to utilize or divulge information; penalty.

75-5145. Same; unlawful to utilize or divulge information; penalty. It shall be unlawful for any debt collection agency, or agent or employee thereof, to utilize or divulge any such information other than for the purposes specifically authorized in the contract between the agency and the secretary of revenue, and any violation shall be a class B misdemeanor.History: L. 1983, ch. 289, § 15; July 1.
KS Stat § 75-5146 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5146 Installment pay plans for tax liability; conditions; rules and regulations.

75-5146. Installment pay plans for tax liability; conditions; rules and regulations. (a) Any taxpayer or legal representative of any taxpayer may petition the secretary or secretary's designee for a pay plan whereby the taxpayer may pay an outstanding tax liability, including interest and penalty, on the installment method. The taxpayer shall submit to the secretary or secretary's designee a financial statement which verifies the taxpayer's inability to submit payment in full.(b) The secretary or secretary's designee shall determine whether a pay plan is warranted by the taxpayer's financial condition and shall determine the length and conditions for such plan. If a taxpayer fails to comply with the terms of a pay plan established by the secretary or secretary's designee under this act, all tax, interest and penalty which is due shall be immediately collectible.(c) The secretary shall adopt rules and regulations to administer and implement this act including the establishment of criteria governing the length and terms of such plans.History: L. 1988, ch. 383, § 4; April 14.
KS Stat § 75-5148 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5148 Additional penalty for collection of delinquent tax.

75-5148. Additional penalty for collection of delinquent tax. The secretary of revenue or the secretary's designee may assess an additional penalty to be added to any delinquent tax owed by a taxpayer in an amount equal to the fee charged by a debt collection agency for the collection of such delinquent tax, as provided by K.S.A. 75-5140 et seq., and amendments thereto, and any charges required to be paid to any government agency within or without the state of Kansas for services rendered in connection with such collection.History: L. 1989, ch. 291, § 18; L. 1993, ch. 191, § 2; July 1.
KS Stat § 75-5151 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5151 Electronic funds transfers; authority of secretary of revenue.

75-5151. Electronic funds transfers; authority of secretary of revenue. The secretary of revenue may require, consistent with sound cash management policies, that any taxpayer whose total sales tax liability exceeds $45,000 in any calendar year, any taxpayer whose total withholding tax liability exceeds $45,000 in any calendar year, and any person owing any taxes or fees in connection with any return, report or document other than for sales tax or withholding tax liability, shall remit their tax liability by electronic funds transfer no later than the date required for such remittance except that the secretary may adopt rules and regulations prescribing alternative filing and payment dates not later than the last day of the month in which the tax was otherwise due. Electronic funds transfers may be made by wire transfers of funds through the federal reserve system or by any other means established by the secretary, with the approval of the state treasurer, which insures the availability of such funds to the state on the date of payment. Evidence of such payment shall be furnished to the secretary on or before the due date of the tax as established by law. Failure to timely make such payment in immediately available funds or failure to provide such evidence of payment in a timely manner shall subject the taxpayer to penalty and interest as provided by law for delinquent or deficient tax payments. All sales and use tax remittances from model 1, 2 and 3 sellers must be remitted electronically. Any data that accompanies a remittance must be formatted using uniform tax type and payment type codes approved by the secretary.History: L. 1990, ch. 343, § 1; L. 2003, ch. 147, § 4; L. 2008, ch. 182, § 13; July 1.
KS Stat § 75-5151a (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5151a Filing by electronic means of returns prepared by paid preparers.

75-5151a. Filing by electronic means of returns prepared by paid preparers. (a) Subject to the requirements specified in K.S.A. 79-3220, and amendments thereto, the secretary of revenue may require a paid preparer to file some or all of the tax returns by electronic means whenever the department of revenue permits electronic filing.(b) As used in this act: (1) "Electronic means" means computer generated electronic or magnetic media, web based applications or similar electronic, magnetic or computer based methods or applications;(2) "paid preparer" means any person or business that prepares tax returns for compensation or employs or authorizes one or more persons to prepare such returns. The number of returns prepared per year shall be determined by including all returns prepared by the person or business, and by all employees or agents of the person or business, whether prepared at one location or multiple locations; and(3) "tax returns" means returns or reports filed for any tax administered by the department of revenue including, but not limited to, income tax, sales and use tax, motor fuel tax, mineral tax and other excise taxes.(c) The provisions of this section shall be effective on and after July 1, 2008.History: L. 2008, ch. 182, § 9; June 5.
KS Stat § 75-5152 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5152 Sales and compensating tax attributable to sale of aviation fuel.

75-5152. Sales and compensating tax attributable to sale of aviation fuel. On or before each December 1, the secretary of revenue shall determine the amount of the total revenues received by the secretary from the taxes imposed pursuant to articles 36 and 37 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto and deposited in the state treasury and credited to the state general fund during the preceding fiscal year, which are attributable to the retail sale of aviation fuel.History: L. 1994, ch. 191, § 2; July 1.
KS Stat § 75-5153 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5153 Additional tax assessments; deposits; interest.

75-5153. Additional tax assessments; deposits; interest. Whenever an assessment is issued for additional taxes relating to any tax administered by the department of revenue, the taxpayer may deposit with the director of taxation all or any portion of the amount of additional taxes so assessed together with interest and penalty related to that portion of the tax, and the amount so deposited shall not be subject to any interest or penalty for the period from the time such deposit is made until the time the liability is finally determined. If the amount of liability finally determined is less than the amount deposited, interest, if interest is otherwise paid on refunds of the type of tax involved, shall be paid on the overpayment at the same rate and in the same manner as allowed with regard to other overpayments of the type of tax involved.History: L. 1994, ch. 85, § 3; July 1.
KS Stat § 75-5154 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5154 Abatement of certain taxes.

75-5154. Abatement of certain taxes. The secretary of revenue or the secretary's designee may, in the same manner and to the same extent as provided for income tax liabilities by K.S.A. 79-3233a through K.S.A. 79-3233i, and amendments thereto, abate all or part of a final liability for any excise tax imposed under the provisions of K.S.A. 12-1692 et seq., 12-1696 et seq., 41-501 et seq., 79-3301 et seq., 79-3370 et seq., 79-3401 et seq., 79-3490 et seq., 79-34,108 et seq., 79-3817 et seq., 79-4101 et seq., 79-41a01 or 79-5201 et seq., and amendments thereto.History: L. 1999, ch. 94, § 8; L. 2002, ch. 186, § 12; July 1.
KS Stat § 75-5155 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5155 Rule and regulation authority of secretary of revenue.

75-5155. Rule and regulation authority of secretary of revenue. The secretary of revenue is hereby authorized to adopt rules and regulations necessary to administer and not inconsistent with the provisions of chapters 41 and 79 of the Kansas Statutes Annotated. All rules and regulations of the secretary of revenue in existence on the effective date of this act shall continue to be in effect and shall be deemed to be rules and regulations of the secretary until revised, amended or nullified pursuant to law.History: L. 2002, ch. 186, § 2; July 1.
KS Stat § 75-5156 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5156 Issuance of drivers' licenses and identification cards; security requirements; training program.

75-5156. Issuance of drivers' licenses and identification cards; security requirements; training program. (a) The division of vehicles of the department of revenue shall subject all persons and examiners authorized to manufacture, produce or issue drivers' licenses and identification cards to appropriate security clearance requirements, as defined by rules and regulations adopted by the secretary of revenue. To insure appropriate security clearance requirements, the division of vehicles may require fingerprinting of any person authorized to manufacture, produce or issue drivers' licenses and identification cards. The division of vehicles may submit such fingerprints to the Kansas bureau of investigation, federal bureau of investigation or other law enforcement agency for the purposes of verifying identity, level of security risk and obtaining records of criminal arrests and convictions. Any person who is determined to be a security risk by the division of vehicles shall not be eligible to manufacture, produce or issue drivers' licenses or identification cards.(b) The division of vehicles shall establish training programs for employees who engage in the issuance of drivers' license and identification cards regarding document recognition and federal rules used to determine lawful presence.(c) The division of vehicles shall ensure the physical security of locations where drivers' licenses and identification cards are produced and the security of document materials and papers from which drivers' licenses and identification cards are produced.(d) In the event that a social security account number is already registered or associated with another person to whom any state has issued a driver's license or identification card, the division of vehicles shall resolve the discrepancy and take appropriate action.(e) The division of vehicles shall retain any documentation presented to secure a license or identification card when the division of vehicles has reasonable grounds to believe the documentation or the application is fraudulent.(f) The division of vehicles may disclose motor vehicle records, including photographs or digital images maintained in connection with the issuance of drivers' licenses, to any federal, state or local agency, including any court or law enforcement agency, to assist such agency in carrying out the functions required of such governmental agency. In January of each year, the division shall report to the house committee on veterans, military and homeland security regarding the utilization of the provisions of this subsection.History: L. 2007, ch. 160, § 1; July 1.
KS Stat § 75-5158 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5158 Complaints relating to issuance of drivers' licenses and identification cards; procedure; report.

75-5158. Complaints relating to issuance of drivers' licenses and identification cards; procedure; report. The secretary of revenue shall provide procedures for persons to make complaints regarding allegations of discrimination, or other complaint topics, relating to the issuance of drivers' licenses and identification cards and shall provide for the investigation of such complaints. In January of each year, the secretary of revenue shall report to the house committee on veterans, military and homeland security regarding complaints made pursuant to this section and the disposition thereof.History: L. 2007, ch. 160, § 16; July 1.
KS Stat § 75-5159 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5159 Division of vehicles modernization fund; creation.

75-5159. Division of vehicles modernization fund; creation. There is hereby created in the state treasury the division of vehicles modernization fund. All moneys credited to the division of vehicles modernization fund shall be used by the department of revenue only for the purpose of funding the replacement of the work processes, computer hardware and software and related equipment associated with the division of vehicle's functions related to titling, registration and tagging of vehicles, issuance of drivers' licenses and other identification documents and supporting administrative processes, including maintenance and operation of such computer hardware, software and related equipment. All expenditures from the division of vehicles modernization fund shall be made in accordance with appropriation acts, upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the secretary of the department of revenue.History: L. 2008, ch. 181, § 1; Jan. 1, 2009.
KS Stat § 75-5160 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5160 Division of vehicles modernization surcharge.

75-5160. Division of vehicles modernization surcharge. (a) In addition to any registration fee prescribed under article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, all applicants for vehicle registration shall pay at the time of registration a nonrefundable division of vehicles modernization surcharge in the amount of $4 for each vehicle being registered.(b) Until January 1, 2013, the provisions of this section shall not apply to vehicles registered under K.S.A. 8-1,100 through 8-1,123 and K.S.A. 2021 Supp. 8-1,123a, and amendments thereto. On and after January 1, 2013, the provisions of this section shall apply to such vehicles.History: L. 2008, ch. 181, § 2; L. 2010, ch. 156, § 34; June 3.
KS Stat § 75-5161 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5161 Tax assessment; settlement authority; secretary of revenue.

75-5161. Tax assessment; settlement authority; secretary of revenue. In addition to other provisions and authority granted under law, the secretary of revenue shall have the authority to equitably resolve any assessment resulting from an audit, or any portion of such assessment, that is pending in the administrative appeals process before the secretary or secretary's designee pursuant to K.S.A. 79-3226 or 79-3610, and amendments thereto, or the state  board of tax appeals, or is pending in the judicial review process before any state or federal district or appellate court. Such settlement authority shall include the ability to resolve the amount of tax, penalty or interest due in the settlement agreement.History: L. 2009, ch. 142, § 1; L. 2014, ch. 141, § 79; July 1.