reglab/housing_qa huggingface dataset:
KS Stat § 79-4510 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4510 Same; forms and instructions; county clerk to assist claimants; county treasurer to inclose information with tax statements; rules and regulations.

79-4510. Same; forms and instructions; county clerk to assist claimants; county treasurer to inclose information with tax statements; rules and regulations. In administering this act, the division of taxation shall make available suitable forms with instructions for claimants. Copies of such forms shall also be made available to all county clerks and county treasurers in sufficient numbers to supply claimants residing in their respective counties. It shall be the duty of the county clerk to assist any claimant seeking assistance in the filing of a claim under the provisions of this act. The county treasurer of each county shall mail to each taxpayer with the property tax statement of such taxpayer information on eligibility for homestead property tax relief to be provided by the secretary of revenue.The secretary of revenue is hereby authorized to adopt such rules and regulations as may be necessary for the administration of the provisions of this act and the act of which this act is amendatory.History: L. 1970, ch. 403, § 10; L. 1972, ch. 383, § 4; L. 1973, ch. 404, § 5; L. 1974, ch. 444, § 1, July 1.
KS Stat § 79-4511 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4511 Same; information required in support of claim.

79-4511. Same; information required in support of claim. (a) Every claimant under this act shall supply to the division, in support of a claim, reasonable proof of age or disability, and changes of homestead, household membership, household income, and size and nature of property claimed as the homestead. A claim alleging disability shall be supported by a report of the examining physician of the claimant with a statement or certificate that the applicant has a disability within the meaning of subsection (g) of K.S.A. 79-4502, and amendments thereto.(b) Every claimant who is a homestead owner, or whose claim is based wholly or partly upon homestead ownership at some time during the calendar year, shall supply to the division, in support of a claim, the amount of property taxes levied upon the property claimed as a homestead and a statement that the property taxes accrued used for purposes of this act have been or will be paid by the claimant. Upon request by the division, such claimant shall provide a copy of the statement of property taxes levied upon the property claimed as a homestead. The amount of personal property taxes levied on a manufactured home or mobile home shall be set out on the personal property tax statement showing the amount of such tax as a separate item.(c) The information required to be furnished under subsection (b) shall be in addition to that required under subsection (a).History: L. 1970, ch. 403, § 11; L. 1972, ch. 383, § 5; L. 1975, ch. 506, § 5; L. 1980, ch. 310, § 10; L. 1991, ch. 33, § 44; L. 2007, ch. 157, § 6; L. 2012, ch. 135, § 34; Jan. 1, 2013.
KS Stat § 79-4513 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4513 Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor.

79-4513. Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor. In any case in which it is determined that a claim is or was excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the amount paid may be recovered by assessment as income taxes are assessed, and such assessment shall bear interest from the date of payment or credit of the claim, until recovered, at the rate of one percent (1%) per month. The claimant in such case, and any person who assisted in the preparation or filing of such excessive claim, or supplied information upon which such excessive claim was prepared, with fraudulent intent, shall be guilty of a class B misdemeanor. In any case in which it is determined that a claim is or was excessive and was negligently prepared, ten percent (10%) of the corrected claim shall be disallowed, and if the claim has been paid, the proper portion of any amount paid shall be similarly recovered by assessment as income taxes are assessed and such assessment shall bear interest at the rate of one percent (1%) per month from the date of payment until recovered. In any case in which it is determined that a claim is or was excessive due to the fact that the claimant neglected to include certain income received during the year, the claim shall be corrected and the excess disallowed, and if the claim has been paid the proper portion of any amount paid shall be similarly recovered by assessment as income taxes are assessed.History: L. 1970, ch. 403, § 13; L. 1973, ch. 404, § 7; L. 1974, ch. 443, § 2; Jan. 1, 1975.
KS Stat § 79-4515 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4515 Same; recipient of public funds for payment of taxes not eligible claimant.

79-4515. Same; recipient of public funds for payment of taxes not eligible claimant. No claim for relief under the provisions of this act shall be allowed to any claimant who is a recipient of public funds specifically designated for the payment of taxes during the period for which the claim is filed.History: L. 1970, ch. 403, § 15; July 1.
KS Stat § 79-4516 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4516 Same; claim disallowed if title to homestead received for purpose of making claim.

79-4516. Same; claim disallowed if title to homestead received for purpose of making claim. A claim shall be disallowed if the division finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this act.History: L. 1970, ch. 403, § 16; July 1.
KS Stat § 79-4517 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4517 Same; extension of time for filing claim; acceptance of claim after filing deadline.

79-4517. Same; extension of time for filing claim; acceptance of claim after filing deadline. For claims in respect of property taxes levied in any year, the director of taxation may extend the time for filing any claim or accept a claim filed after the filing deadline when good cause exists therefor if the claim has been filed within four years of the deadline.History: L. 1970, ch. 403, § 17; L. 1977, ch. 340, § 2; L. 2000, ch. 184, § 26; July 1.
KS Stat § 79-4519 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4519 Severability.

79-4519. Severability. If any sentence, clause, subsection, or section of this act is held unconstitutional or invalid by any court of competent jurisdiction it shall be conclusively presumed that the legislature would have enacted the remainder of the act not so held unconstitutional or invalid.History: L. 1973, ch. 404, § 9; Jan. 1, 1974.
KS Stat § 79-4522 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4522 Owner not entitled to homestead refund, when.

79-4522. Owner not entitled to homestead refund, when. A person owning or occupying a homestead for which the appraised valuation for property tax purposes exceeds $350,000 in any year shall not be entitled to claim a refund of property taxes under the homestead property tax refund act for any such year. The provisions of this section shall be part of and supplemental to the homestead property tax refund act.History: L. 2007, ch. 157, § 1; L. 2012, ch. 135, § 35; Jan. 1, 2013.
KS Stat § 79-4523 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4523 Payment of refund to county treasurer when property taxes on homestead delinquent.

79-4523. Payment of refund to county treasurer when property taxes on homestead delinquent. If there are delinquent property taxes on the claimant's homestead, the refund shall be paid to the county treasurer of the county in which such homestead is located and applied first to the oldest of such delinquent property taxes and applied forward to the most recent delinquent property taxes and then to any other property taxes due on the claimant's homestead. The provisions of this section shall be part of and supplemental to the homestead property tax refund act.History: L. 2007, ch. 157, § 2; July 1.
KS Stat § 79-4530 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4530 Refund of property tax imposed on certain residential property, when.

79-4530. Refund of property tax imposed on certain residential property, when. (a) Whenever the appraised valuation of any single-family owner-occupied residential real property established for property taxation purposes exceeds by 75% or more the appraised valuation of such property for such purposes established for utilization for the next preceding taxable year, and if such increase is not due to such property being improved, a portion of the property tax attributable to such increase shall be refunded to the taxpayer as provided by this section.(b) Any person who qualifies for a refund pursuant to the provisions of subsection (a) and has completed an appeal pursuant to K.S.A. 79-1448, and amendments thereto, from the appraised valuation established for such residential real property may apply for a refund of property tax to the division of taxation of the department of revenue. For the taxable year for which such increase is established, the amount of such refund shall be equal to 80% of the property tax attributable to such increase; for the taxable year next succeeding the taxable year for which such increase is established, the amount of such refund shall be equal to 50% of the property tax attributable to such increase; and for the second taxable year succeeding the taxable year for which such increase is established, the amount of such refund shall be equal to 25% of the property tax attributable to such increase.(c) The secretary of revenue shall adopt rules and regulations necessary to effectively implement the provisions of this section, and shall devise forms necessary for the implementation of this section.(d) The provisions of this section shall be applicable to all taxable years commencing after December 31, 1996.History: L. 1997, ch. 126, § 49; July 1.
KS Stat § 79-4531 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4531 Same, appeals process.

79-4531. Same, appeals process. Insofar as the same may be made applicable, the provisions of K.S.A. 79-3226, and amendments thereto, shall apply to claims for refunds allowable pursuant to the homestead property tax refund act which may become in dispute.History: L. 2000, ch. 184, § 25; July 1.
KS Stat § 79-4601 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 46 - Private Foundations|79-4601 Private foundation; corporation as; acts prohibited.

79-4601. Private foundation; corporation as; acts prohibited. No corporation which is a "private foundation" as defined in § 509 (a) of the internal revenue code of 1954, shall(a) engage in any act of "self-dealing" (as defined in § 4941 (d) of the internal revenue code of 1954), which would give rise to any liability for the tax imposed by § 4941 (a) of the internal revenue code of 1954;(b) retain any "excess business holdings" (as defined in § 4943 (c) of the internal revenue code of 1954), which would give rise to any liability for the tax imposed by § 4943 (a) of the internal revenue code of 1954;(c) make any investment which would jeopardize the carrying out of any of its exempt purposes, within the meaning of § 4944 of the internal revenue code of 1954, so as to give rise to any liability for the tax imposed by § 4944 (a) of the internal revenue code of 1954; and(d) make any "taxable expenditures" (as defined in § 4945 (d) of the internal revenue code of 1954) which would give rise to any liability for the tax imposed by § 4945 (a) of the internal revenue code of 1954.History: L. 1971, ch. 313, § 1; July 1.
KS Stat § 79-4602 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 46 - Private Foundations|79-4602 Same; distribution required.

79-4602. Same; distribution required. Each corporation which is a "private foundation" as defined in § 509 of the internal revenue code of 1954 shall distribute, for the purposes specified in its articles of organization, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by § 4942 (a) of the internal revenue code of 1954.History: L. 1971, ch. 313, § 2; July 1.
KS Stat § 79-4603 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 46 - Private Foundations|79-4603 Application of act; exceptions.

79-4603. Application of act; exceptions. The provisions of K.S.A. 79-4601 and 79-4602 shall not apply to any corporation to the extent that a court of competent jurisdiction shall determine that such application would be contrary to the terms of the articles of organization or other instrument governing such corporation or governing the administration of charitable funds held by it and that the same may not properly be changed to conform to such sections.History: L. 1971, ch. 313, § 3; July 1.
KS Stat § 79-4604 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 46 - Private Foundations|79-4604 Authority of courts and attorney general not impaired.

79-4604. Authority of courts and attorney general not impaired. Nothing in this act shall impair the rights and powers of the courts or the attorney general of this state with respect to any corporation.History: L. 1971, ch. 313, § 4; July 1.
KS Stat § 79-4605 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 46 - Private Foundations|79-4605 Trusts which are private foundations, charitable trusts or split-interest trusts; acts prohibited.

79-4605. Trusts which are private foundations, charitable trusts or split-interest trusts; acts prohibited. (1) In the administration of any trust which is a "private foundation," as defined in § 509 of the internal revenue code of 1954, a "charitable trust," as defined in § 4947 (a) (1) of the internal revenue code of 1954, or a "split-interest trust" as defined in § 4947 (a) (2) of the internal revenue code of 1954, the following acts shall be prohibited:(a) Engaging in any act of "self-dealing" (as defined in § 4941 (d) of the internal revenue code of 1954), which would give rise to any liability for the tax imposed by § 4941 (a) of the internal revenue code of 1954;(b) retaining any "excess business holdings" (as defined in § 4943 (c) of the internal revenue code of 1954) which would give rise to any liability for the tax imposed by § 4943 (a) of the internal revenue code of 1954;(c) making any investments which would jeopardize the carrying out of any of the exempt purposes of the trust, within the meaning of § 4944 of the internal revenue code of 1954, so as to give rise to any liability for the tax imposed by § 4944 (a) of the internal revenue code of 1954; and(d) making any "taxable expenditures" (as defined in § 4945 (d) of the internal revenue code of 1954) which would give rise to any liability for the tax imposed by § 4945 (a) of the internal revenue code of 1954.This section shall not apply either to those split-interest trusts or to amounts thereof which are not subject to the prohibitions applicable to private foundations by reason of the provisions of § 4947 of the internal revenue code of 1954.History: L. 1971, ch. 314, § 1; July 1.
KS Stat § 79-4606 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 46 - Private Foundations|79-4606 Same; distribution required.

79-4606. Same; distribution required. In the administration of any trust which is a "private foundation" as defined in § 509 of the internal revenue code of 1954, or which is a "charitable trust" as defined in § 4947 (a) (1) of the internal revenue code of 1954, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by § 4942 (a) of the internal revenue code of 1954.History: L. 1971, ch. 314, § 2; July 1.
KS Stat § 79-4607 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 46 - Private Foundations|79-4607 Application of act; exceptions.

79-4607. Application of act; exceptions. The provisions of K.S.A. 79-4605 and 79-4606 shall not apply to any trust to the extent that a court of competent jurisdiction shall determine that such application would be contrary to the terms of the instrument governing such trust and that the same may not properly be changed to conform to such sections.History: L. 1971, ch. 314, § 3; July 1.
KS Stat § 79-4608 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 46 - Private Foundations|79-4608 Authority of courts and attorney general not impaired.

79-4608. Authority of courts and attorney general not impaired. Nothing in this act shall impair the rights and powers of the courts or the attorney general of this state with respect to any trust.History: L. 1971, ch. 314, § 4; July 1.
KS Stat § 79-4801 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 48 - State Gaming Revenues|79-4801 State gaming revenues fund; authorized uses; limitation on amounts credited thereto; transfers to state general fund.

79-4801. State gaming revenues fund; authorized uses; limitation on amounts credited thereto; transfers to state general fund. There is hereby created the state gaming revenues fund in the state treasury. All moneys credited to such fund shall be expended or transferred only for the purposes and in the manner provided by this act and all expenditures from the state gaming revenues fund shall be made in accordance with appropriation acts. All moneys credited to such fund shall be allocated and credited monthly to the funds and in the amounts specified by this act except that the total of the amounts credited to such funds in any one fiscal year pursuant to this act shall not exceed $50,000,000, except that the total of the amounts credited to such funds for fiscal years 2009 and 2010, pursuant to this act shall not exceed $48,059,846. All amounts credited to such fund in any one fiscal year which are in excess of $50,000,000 shall be transferred and credited to the state general fund on July 15, 1996, and June 25, 1997, and each year thereafter on June 25, except that: (a) All amounts credited to the state gaming revenues fund in fiscal year 2009 which are in excess of $48,059,846 shall be transferred and credited to the state general fund on July 15, 2009, and shall be recorded and accounted for as receipts to the state general fund for fiscal year 2009; (b) all amounts credited to the state gaming revenues fund in fiscal year 2010 which are in excess of $48,059,846 shall be transferred and credited to the state general fund on June 15, 2010, and shall be recorded and accounted for as receipts to the state general fund for fiscal year 2010; and (c) all amounts credited to the state gaming revenues fund in fiscal year 2011 which are in excess of $50,000,000 shall be transferred and credited to the state general fund on June 15, 2011, and shall be recorded and accounted for as receipts to the state general fund for fiscal year 2011.History: L. 1986, ch. 365, § 1; L. 1996, ch. 265, § 5; L. 2007, ch. 167, § 200; L. 2008, ch. 131, § 171; L. 2009, ch. 2, § 92; L. 2009, ch. 124, § 145; L. 2009, ch. 144, § 88; L. 2010, ch. 165, § 157; June 10.
KS Stat § 79-4803 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 48 - State Gaming Revenues|79-4803 State gaming revenues fund; transfers to juvenile alternatives to detention fund, administration and authorized uses; transfers to correctional institutions building fund.

79-4803. State gaming revenues fund; transfers to juvenile alternatives to detention fund, administration and authorized uses; transfers to correctional institutions building fund. (a) After the transfer of moneys pursuant to K.S.A. 79-4806, and amendments thereto:(1) An amount equal to 10% of the balance of all moneys credited to the state gaming revenues fund shall be transferred and credited to the correctional institutions building fund created pursuant to K.S.A. 76-6b09, and amendments thereto, to be appropriated by the legislature for the use and benefit of state correctional institutions as provided in K.S.A. 76-6b09, and amendments thereto; and(2) an amount equal to 5% of the balance of all moneys credited to the state gaming revenues fund shall be transferred and credited to the juvenile alternatives to detention fund.(b) There is hereby created in the state treasury the juvenile alternatives to detention fund which shall be administered by the commissioner of juvenile justice. The Kansas advisory group on juvenile justice and delinquency prevention shall review and make recommendations concerning the administration of the fund. All expenditures from the juvenile alternatives to detention fund shall be for the development and operation of community-based alternatives to detention in accordance with a grant program which shall be established with grant criteria designed by the secretary of corrections to facilitate the expeditious award and payment of grants for the purposes for which the moneys are intended. The secretary shall make grants of the moneys credited to the juvenile alternatives to detention fund for such purposes to counties in accordance with such grant program. All expenditures from the juvenile alternatives to detention 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 or the secretary's designee.(c) On or before the 10th day of each month, the director of accounts and reports shall transfer from the state general fund to the juvenile alternatives to detention fund interest earnings based on:(1) The average daily balance of moneys in the juvenile alternatives to detention fund for the preceding month; and(2) the net earnings rate of the pooled money investment portfolio for the preceding month.History: L. 1986, ch. 365, § 3; L. 1990, ch. 150, § 11; L. 1994, ch. 351, § 3; L. 1997, ch. 156, § 113; L. 1999, ch. 156, § 28; L. 2000, ch. 173, § 23; L. 2014, ch. 1, § 6; L. 2016, ch. 46, § 67; July 1.