reglab/housing_qa huggingface dataset:
KS Stat § 79-2966 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2966 Same; allocation of counties' entitlements to county and city governments; payment.

79-2966. Same; allocation of counties' entitlements to county and city governments; payment. Fifty percent of a county's entitlement from the county and city revenue sharing fund shall be the county government's share of such fund and the remaining 50% shall be allocated to each city in such county in the proportion that the population of each such city bears to the population of all such cities in the county. Persons residing within the Fort Riley military reservation shall not be included or considered in determining the population of any city located in Riley county or Geary county. The state treasurer shall make distributions from the county and city revenue sharing fund in accordance with the allocation formulas prescribed in the foregoing provisions of this act in installments on the dates prescribed in K.S.A. 79-2964 and amendments thereto. The director of accounts and reports shall draw warrants on the state treasurer in favor of the several county treasurers and city treasurers on the dates and in the amounts determined as provided. The distributions shall be paid directly to the several county treasurers and city treasurers who shall upon receipt of the moneys deposit the same in their respective county or city general funds.History: L. 1978, ch. 401, § 3; L. 1982, ch. 65, § 3; L. 1983, ch. 324, § 2; L. 1991, ch. 281, § 2; May 16.
KS Stat § 79-2967 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2967 Same; state treasurer to estimate and notify county treasurers of respective entitlements; county treasurer to estimate and notify city treasurers of respective allocations.

79-2967. Same; state treasurer to estimate and notify county treasurers of respective entitlements; county treasurer to estimate and notify city treasurers of respective allocations. Each year, the county treasurer shall estimate the amount of money his or her county and each city in his or her county will receive from the county and city revenue sharing fund. The state treasurer shall advise each county treasurer, prior to June 1 of each year of the amount of the county and city revenue sharing fund, that the state treasurer estimates, using the most recent available information, will be such county's entitlement in the following year. The county treasurer shall before June 15 of each year, notify the treasurer of each city of the estimated amount in dollars of the distribution to be made from the county and city revenue sharing fund.History: L. 1978, ch. 401, § 4; Jan. 1, 1979.
KS Stat § 79-2968 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2968 Rate of interest on delinquent or unpaid taxes and overpayments of taxes.

79-2968. Rate of interest on delinquent or unpaid taxes and overpayments of taxes. Except as otherwise specifically provided by law, whenever interest is charged under any law of this state upon any delinquent or unpaid taxes levied or imposed by the state of Kansas or any taxing subdivision thereof, or whenever interest is allowed under any law of this state upon any overpayment of taxes levied or imposed by the state of Kansas or any taxing subdivision thereof, the rate thereof shall be the underpayment rate per annum prescribed and determined under paragraph (2) of subsection (a) of section 6621, without regard to subsection (c) thereof, of the federal internal revenue code, as in effect on September 1, 1996, and which rate is in effect thereunder on July 1 of the year immediately preceding the calendar year for which the rate is being annually fixed hereunder, plus one percentage point, if computed annually. Beginning on January 1, 2012, the rate for property tax delinquencies or underpayments of $10,000 or more shall be as provided for under this section or 10% per annum, whichever is greater.In the event the interest rate prescribed under this section cannot be determined by reference to section 6621 of the federal internal revenue code, as in effect on September 1, 1996, the rate at which interest shall be collected on underpayments shall be the rate prescribed by K.S.A. 16-204, and amendments thereto, for interest on judgments for the applicable period.History: L. 1980, ch. 308, § 1; L. 1994, ch. 85, § 1; L. 1997, ch. 126, § 1; L. 2011, ch. 88, § 5; July 1.
KS Stat § 79-2969 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2969 Presumption of timely remittance of excise or income tax, when; allowance of delivery by private delivery services.

79-2969. Presumption of timely remittance of excise or income tax, when; allowance of delivery by private delivery services. From and after July 1, 1997, whenever any statute requiring the remittance of an excise or income tax prescribes a due date therefor, such due date shall be deemed to be complied with, and no penalties shall be imposed for late payment, if such payment is mailed on the statutorily prescribed due date as reflected by the postmark on the envelope containing the payment. The use of private delivery services shall be allowed by the secretary of revenue, and the determination of timely filing regarding such services shall be made, in the same manner and to the same extent as provided by section 7502 of the federal internal revenue code of 1986, as in effect on September 1, 1996.History: L. 1984, ch. 351, § 26; L. 1997, ch. 126, § 15; July 1.
KS Stat § 79-2970 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2970 Interest tolled after hearings held by director of taxation.

79-2970. Interest tolled after hearings held by director of taxation. No interest shall accrue on the amount of the assessment of tax subject to a hearing held by the director of taxation pursuant to chapter 79 of the Kansas Statutes Annotated beyond 120 days after the date the matter was fully submitted, except that, if a final order is issued within such time period, interest shall continue to accrue until such time as the tax liability is fully satisfied, and if a final order is issued beyond such time period, interest shall recommence to accrue from the date of such order until such time as the tax liability is fully satisfied.History: L. 1987, ch. 293, § 2; July 1.
KS Stat § 79-2971 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2971 Responsibility for collection of certain excise taxes; personal liability imposed.

79-2971. Responsibility for collection of certain excise taxes; personal liability imposed. (a) Any individual who is responsible for collection or payment of excise taxes 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. or 79-41a01, and amendments thereto, or for control, receipt, custody or disposal of funds due and owing under such 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 taxpayer held by such individual; (2) form under which the taxpayer 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 to a responsible individual must be issued within three years after the proceeding against the business became final.(c) Within 60 days after the mailing of a notice of assessment to 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 a notice of assessment and a warrant are issued to a responsible individual pursuant to a 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.History: L. 1989, ch. 284, § 1; L. 1992, ch. 106, § 4; L. 1999, ch. 94, § 9; L. 2010, ch. 123, § 7; Apr. 29.
KS Stat § 79-2973 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2973 Payment of taxes and fees by credit card authorized.

79-2973. Payment of taxes and fees by credit card authorized. (a) The director of taxation, any county treasurer and any authorized employee or agent of the director or treasurer may accept credit cards in payment of any of the taxes or fees administered by the director or collected by the county treasurer. The type of credit cards accepted shall be at the discretion of the director or the county treasurer.(b) The director and the county treasurer may set a fee to be added to each credit card transaction equal to the charge paid by the state, county treasurer or the taxpayer for the use of the credit card by the taxpayer. Except for the fees imposed under this section, no other fees may be imposed by the director or county treasurer.(c) In no event shall the director or county treasurer discount or otherwise reduce the tax liability of a taxpayer who has elected to use a credit card for payment of the tax liability.History: L. 1994, ch. 129, § 1; July 1.
KS Stat § 79-2974 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2974 Publication of administrative rulings of the department of revenue.

79-2974. Publication of administrative rulings of the department of revenue. The secretary of revenue shall make available in a medium readily accessible to taxpayers all administrative rulings of the department of revenue which affect the duties and responsibilities of taxpayers pursuant to any law administered by the department of revenue. Private letter rulings and written final determinations of the secretary or the designee of the secretary shall be provided in such a manner as to conceal the identity of the specific taxpayer for whom the private letter ruling was issued. The secretary shall cause to be published in the Kansas register a description of each such administrative ruling within 30 days of such ruling together with specific instructions as to how the complete text of the administrative ruling may be obtained. As used in this section, administrative rulings shall include revenue notices, revenue rulings, information guides, policy directives, private letter rulings, written final determinations of the secretary or the designee of the secretary and directives of the division of property valuation or its director.History: L. 1997, ch. 126, § 4; L. 2000, ch. 184, § 23; July 1.
KS Stat § 79-2975 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2975 Pending appeals, date for final determination.

79-2975. Pending appeals, date for final determination. The secretary of revenue or the secretary's designee shall issue a written final determination for any appeal which is pending before the director on the effective date of this act on or before October 1, 1998. In the event a taxpayer has timely requested a hearing before the director of taxation pursuant to K.S.A. 79-3226, as in effect prior to the effective date of this act, and whether or not such hearing was conducted, the taxpayer shall be deemed to have requested an informal conference pursuant to K.S.A. 79-3226, and amendments thereto.History: L. 1997, ch. 126, § 14; July 1.
KS Stat § 79-2976 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2976 Property tax levied in 2003; state general fund; effective date.

79-2976. Property tax levied in 2003; state general fund; effective date. (a) There is hereby levied in the year 2003, a state tax of .6 mill upon all taxable tangible property in the state. Such tax levy shall be in addition to all other state tax levies authorized by law. Such tax levy shall be for the use and benefit of the state general fund.(b) The county treasurer of each county shall make the proceeds of the tax levy provided for in this section available to the state treasurer immediately upon collection. When available the state treasurer shall withdraw from each county the proceeds of the taxes raised by such tax levy. Upon such withdrawal the state treasurer shall deposit the same in the state treasury.(c) All moneys received by the state treasurer under this section shall be credited to the state general fund.(d) The provisions of this section shall not take effect and no tax shall be levied under this section unless the notice prescribed by section 15 of this act has been published in the Kansas register on or before September 30, 2003. If the notice has been published as prescribed by section 15 of this act [L. 2003, ch. 146, § 15] in the Kansas register on or before September 30, 2003, then the provisions of this section shall take effect and be in force from and after October 1, 2003.History: L. 2003, ch. 146, § 11; July 1.
KS Stat § 79-2980 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2980 Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations.

79-2980. Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations. (a) Television broadcasters shall receive a credit from the county treasurer of the county in which digital television equipment is located, to apply only towards payment of the broadcaster's personal property taxes, in an amount equal to the broadcaster's personal property taxes on digital television equipment acquired prior to July 1, 2006, multiplied by one minus the digital television fraction. The digital television fraction shall be a fraction the numerator of which is the total number of digital television sets in the United States and the denominator of which is an amount representing the total television sets in the United States as of the assessment date. The digital television fraction will be determined on an annual basis based upon sales data reported by the consumer electronics association or other national organization acceptable to the department of revenue. The Kansas association of broadcasters shall provide, by July 1 of each year, to the department an estimate of the digital television fraction as of the preceding January 1. The department shall communicate such estimate to each county appraiser. The credit shall not be applicable to years after the federal communications commission has ended the broadcast of analog television signals by all full power commercial television stations in Kansas.(b) As used in this section, "digital television equipment" means all items of tangible personal property that are used directly or indirectly in broadcasting television shows or commercials through the use of digital technology including studio broadcast equipment, transmitter and antenna equipment and broadcast towers.History: L. 2006, ch. 205, § 5; July 1.
KS Stat § 79-2981 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2981 Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations.

79-2981. Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations. (a) Radio broadcasters shall receive a credit from the county treasurer of the county in which digital radio equipment is located, to apply only towards payment of the radio broadcaster's personal property taxes in an amount equal to the personal property taxes on the radio broadcaster's digital radio equipment acquired prior to July 1, 2006, multiplied by one minus the digital radio fraction. The digital radio fraction shall be a fraction, the numerator of which is the total number of digital radio sets in the United States and the denominator of which is an amount representing the total radio sets in the United States as of the assessment date. The digital radio fraction shall be determined on an annual basis based upon sales data reported by the consumer electronics association or other national organization acceptable to the department of revenue. The Kansas association of broadcasters shall provide, by July 1 of each year, to the department an estimate of the digital radio fraction as of the preceding January 1. The department shall communicate such estimate to each county appraiser. The credit shall not be applicable to years after December 31, 2013, or until more than 50% of the radio sets in the United States are capable of receiving the digital radio signal, whichever comes first.(b) As used in this section, "digital radio equipment" means all items of tangible personal property that are used directly or indirectly in broadcasting radio shows or commercials through the use of digital technology including studio broadcast equipment, transmitter and antenna equipment and broadcast towers.History: L. 2006, ch. 205, § 6; July 1.
KS Stat § 79-2982 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2982 Report to legislature on certain income tax credits and sales tax exemptions.

79-2982. Report to legislature on certain income tax credits and sales tax exemptions. Prior to January 1, 2017, the standing committee on assessment and taxation of the senate and the standing committee on taxation of the house of representatives shall review the income tax credit cost effectiveness report prepared by the department of revenue as required pursuant to K.S.A. 74-99b35, and amendments thereto, and other relevant information to determine whether the credits provided in K.S.A. 74-50,132 and subsection (e) of K.S.A. 79-32,160a, and amendments thereto, and the exemption provided in subsection (cc) of K.S.A. 79-3606, and amendments thereto, shall continue in effect or be repealed.History: L. 2011, ch. 116, § 13; July 1.
KS Stat § 79-2984 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2984 Tax compact with the Prairie Band Potawatomi Nation.

79-2984. Tax compact with the Prairie Band Potawatomi Nation.  (a) The compact relating to cigarette and tobacco sales, taxation and escrow collection between the Prairie Band Potawatomi Nation and the state of Kansas submitted by the governor to the senate and house of representatives of the state of Kansas and received and printed in the journal of the senate and the journal of the house of representatives on March 2, 2016, is hereby approved and adopted by reference as the law of this state.(b) The secretary of the senate is directed to send a copy of such compact to the secretary of state. The secretary of state shall cause such compact to be published in the Kansas register.History: L. 2016, ch. 38, § 1; Apr. 21.
KS Stat § 79-2985 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2985 Tax compact with the Iowa Tribe of Kansas and Nebraska.

79-2985. Tax compact with the Iowa Tribe of Kansas and Nebraska. (a) The compact relating to cigarette and tobacco sales and taxation between the Iowa Tribe of Kansas and Nebraska and the state of Kansas submitted by the governor to the senate and the house of representatives of the state of Kansas and received and printed in the journal of the senate and the journal of the house of representatives on March 2, 2016, is hereby approved and adopted by reference as the law of this state.(b) The secretary of the senate is directed to send a copy of such compact to the secretary of state. The secretary of state shall cause such compact to be published in the Kansas register.History: L. 2016, ch. 39, § 1; Apr 21.
KS Stat § 79-2986 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2986 Tax compact with the Kickapoo Tribe in Kansas.

79-2986. Tax compact with the Kickapoo Tribe in Kansas. (a) The compact relating to cigarette and tobacco sales, taxation and escrow collection between the Kickapoo Tribe in Kansas and the state of Kansas submitted by the governor to the senate and house of representatives of the state of Kansas and received and printed in the journal of the senate and the journal of the house of representatives on January 27, 2017, is hereby approved and adopted by reference as the law of this state.(b) The secretary of the senate is directed to send a copy of such compact to the secretary of state. The secretary of state shall cause such compact to be published in the Kansas register.History: L. 2017, ch. 59, § 1; May 4.
KS Stat § 79-2987 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2987 Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska.

79-2987. Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska. (a) The compact relating to cigarette sales, taxation and escrow collection between the Sac and Fox Nation of Missouri in Kansas and Nebraska and the state of Kansas submitted by the governor to the senate and house of representatives of the state of Kansas and received and printed in the journal of the senate on March 16, 2017, and the journal of the house of representatives on March 15, 2017, is hereby approved and adopted by reference as the law of this state.(b) The secretary of the senate is directed to send a copy of such compact to the secretary of state. The secretary of state shall cause such compact to be published in the Kansas register.History: L. 2017, ch. 59, § 2; May 4.