reglab/housing_qa huggingface dataset:
KS Stat § 79-4221 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 42 - Mineral Severance Tax|79-4221 Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest.

79-4221. Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest. (a) A return shall be made to the director upon forms prescribed and furnished by the director, on or before the 20th day of the second month following the end of every calendar month in which oil, gas or coal is removed from a lease or production unit or mine.(1) If the oil, gas or coal is sold to a purchaser, every purchaser or operator responsible for remitting the tax imposed under the provisions of K.S.A. 79-4217, and amendments thereto, shall make the return showing the gross quantity of oil, gas or coal purchased during the month for which the return is filed, the price paid therefor, the correct name and address of the operator or other person from whom the same was purchased, a full description of the property from which such oil, gas or coal was severed and the amount of tax due.(2) If oil, gas or coal is not sold to a purchaser, or if the operator elects to remit the tax as authorized under K.S.A. 79-4220, and amendments thereto, or if the operator is required to remit the tax pursuant to K.S.A. 79-4220, and amendments thereto, the operator shall make the return showing the gross quantity of oil, gas or coal removed during such month for which the return is filed and a full description of the property from which the same was severed.(b) Each monthly return shall be filed on separate forms as to product and county and lease, production unit or mine. All such monthly returns shall be signed by the purchaser or operator, as the case may be, or a duly authorized agent thereof.(c) The reporting requirements of this section shall be applicable to the severance and production in this state of all gas which is metered and all coal and oil regardless of whether the severance and production thereof is subject to or exempt from the tax imposed by K.S.A. 79-4217, and amendments thereto.(d) A penalty for late filing a return shall be imposed in accordance with K.S.A. 79-4225, and amendments thereto.History: L. 1983, ch. 313, § 6; L. 1984, ch. 364, § 3; L. 1985, ch. 333, § 2; L. 1986, ch. 204, § 2; L. 1987, ch. 393, § 5; L. 2014, ch. 132, § 8; July 1.
KS Stat § 79-4222 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 42 - Mineral Severance Tax|79-4222 Mineral severance tax; tax withholding and remittance when title to minerals disputed.

79-4222. Mineral severance tax; tax withholding and remittance when title to minerals disputed. When the title to any coal, oil or gas severed from the earth or water is in dispute and the purchaser of such coal, oil or gas is withholding payments on account of litigation, or for any other reason, such purchaser is hereby authorized, empowered and required to deduct from the gross amount thus held the amount of the tax imposed less the amount of any credit to which the taxpayer is entitled and to make remittance thereof to the director as provided in this act.History: L. 1983, ch. 313, § 7; L. 1987, ch. 393, § 6; July 1.
KS Stat § 79-4223 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 42 - Mineral Severance Tax|79-4223 Mineral severance tax; records required of mineral transporters.

79-4223. Mineral severance tax; records required of mineral transporters. When requested by the director, all transporters of coal, oil or gas out of, within or across the state of Kansas shall be required to furnish the director such information relative to the transportation of such coal, oil or gas as the director may require. The director shall have authority to inspect bills of lading, waybills, meter or other charts, documents, books and records as may relate to the transportation of coal, oil or gas in the hands of each transporter herein referred to. The director shall further be empowered to demand the production of such bills of lading, waybills, charts, documents, books and records relating to the transportation of coal, oil or gas at any point in the state of Kansas which may be designated, except that in the case of common carriers using bills of lading or waybills prescribed or approved by the interstate commerce commission, such common carrier shall only be required to keep the usual records at offices in the state where such records are usually kept.History: L. 1983, ch. 313, § 8; L. 1987, ch. 393, § 7; July 1.
KS Stat § 79-4224 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 42 - Mineral Severance Tax|79-4224 Mineral severance tax; inspection of records by director, when; subpoena power, contempt.

79-4224. Mineral severance tax; inspection of records by director, when; subpoena power, contempt. The director shall have the power to require any operator, producer or person purchasing any coal, oil or gas severed from the earth or water to furnish any additional information deemed to be necessary for the purpose of computing the amount of the tax, and for such purpose to examine the meter and other charts, books, records and all files of such person, and for such purpose the director shall have the power to issue subpoenas and examine witnesses under oath, and if any witness shall fail or refuse to appear at the request of the director, or refuses access to books, records and files, the district court of the proper county, or the judge thereof, on application of the director, shall compel obedience by proceedings for contempt, as in the case of disobedience of the requirements of a subpoena issued from such court or a refusal to testify therein.History: L. 1983, ch. 313, § 9; L. 1987, ch. 393, § 8; July 1.
KS Stat § 79-4225 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 42 - Mineral Severance Tax|79-4225 Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns.

79-4225. Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns. (a) If any taxes imposed under this act and determined and assessed by the director are unpaid: (1) Not due to negligence or to intentional disregard of this act or rules and regulations promulgated by the secretary, interest on such taxes shall be added at the rate per month prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from the date the tax was due until paid; (2) due to negligence or to intentional disregard of this act or rules and regulations promulgated by the secretary, but without intent to defraud, a penalty of 10% of the amount of such taxes shall be added, together with interest at the rate per month prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from the date the tax was due until paid; (3) due to fraud with intent to evade the tax imposed by this act, there shall be added thereto a penalty of 50% of the amount of such tax, together with interest at the rate per month prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from the date the tax was due until paid.(b) If any person fails or refuses to make any return, when required to do so under the provisions of this act, such person shall be subject to a penalty of $25 per day for each return which such person fails or refuses to file.(c) Whenever, in the judgment of the director, the failure of any person to comply with the provisions of subsection (a)(1), (a)(2), and (b) of this section, was due to reasonable cause, the director may, in the exercise of discretion, waive or reduce any of the penalties upon making a record of the reason therefor.(d) In addition to all other penalties herein provided, any person who fails to make a return, or to pay any tax herein provided, or who makes a false or fraudulent return, or fails to keep any books or records prescribed by this act, or who willfully violates any rules and regulations promulgated by the secretary for the enforcement and administration of this act, or who aids and abets another in attempting to evade the payment of any tax imposed by this act, or who violates any other provisions of this act, shall, upon conviction thereof, be guilty of a class C misdemeanor.(e) The director of taxation shall examine all returns filed under the provision of this act, and shall issue notices and final determinations of tax liability hereunder in the manner prescribed by K.S.A. 79-3226, and amendments thereto, relating to income taxes.History: L. 1983, ch. 313, § 10; L. 1997, ch. 126, § 51; July 1.
KS Stat § 79-4228 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 42 - Mineral Severance Tax|79-4228 Same; rules and regulations.

79-4228. Same; rules and regulations. The secretary is hereby authorized to adopt such rules and regulations as may be necessary to administer and enforce the provisions of this act.History: L. 1983, ch. 313, § 13; April 28.
KS Stat § 79-4229 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 42 - Mineral Severance Tax|79-4229 Same; severability clause.

79-4229. Same; severability clause. If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provision or application, and to this end the provisions of this act are declared to be severable.History: L. 1983, ch. 313, § 14; April 28.
KS Stat § 79-4230 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 42 - Mineral Severance Tax|79-4230 Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment.

79-4230. Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment. An oil or gas mineral severance tax return required to be submitted pursuant to K.S.A. 79-4221 and amendments thereto, in addition to the provisions therein, shall be utilized to report those fees assessed by the state corporation commission pursuant to subsection (c) of K.S.A. 55-609 and amendments thereto or subsection (c) of K.S.A. 55-711 and amendments thereto and such other information pertaining to the production on which such fees are assessed as determined necessary pursuant to a memorandum of agreement executed on behalf of the state corporation commission and the departments of revenue and health and environment. Such fees shall be payable to the state at the same time the tax is payable under the provisions of K.S.A. 79-4220 and amendments thereto and they shall be remitted at the same time the tax is remitted by the purchaser or operator responsible for remitting the tax.History: L. 1986, ch. 204, § 3; L. 1995, ch. 204, § 20; July 1.
KS Stat § 79-4232 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 42 - Mineral Severance Tax|79-4232 Same; abolish fund on July 1, 2016.

79-4232. Same; abolish fund on July 1, 2016. On July 1, 2016, the director of accounts and reports shall transfer all moneys in the oil and gas valuation depletion trust fund to the state general fund. On July 1, 2016, all liabilities of the oil and gas valuation depletion trust fund are hereby transferred to and imposed on the state general fund, and the oil and gas valuation depletion trust fund is hereby abolished.History: L. 2014, ch. 127, § 3; May 22.
KS Stat § 79-4302 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 43 - Interstate Tax Compacts|79-4302 Application of multistate tax compact.

79-4302. Application of multistate tax compact. The provisions of article III (2) of the multistate tax compact [79-4301] shall apply to the Kansas income tax act and to every income tax hereafter adopted by any taxing subdivision of this state.History: L. 1967, ch. 505, § 1; July 1.
KS Stat § 79-4303 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 43 - Interstate Tax Compacts|79-4303 Multistate tax commission; representative.

79-4303. Multistate tax commission; representative. The secretary of the department of revenue shall represent this state on the multistate tax commission.History: L. 1967, ch. 505, § 2; July 1.
KS Stat § 79-4304 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 43 - Interstate Tax Compacts|79-4304 Same; alternate representation on commission.

79-4304. Same; alternate representation on commission. The member representing this state on the multistate tax commission may be represented thereon by an alternate designated by him or her. Any such alternate shall be a principal deputy or assistant of the member of the commission in the agency which the member heads.History: L. 1967, ch. 505, § 3; July 1.
KS Stat § 79-4305 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 43 - Interstate Tax Compacts|79-4305 Same; attorney general or designate; function.

79-4305. Same; attorney general or designate; function. The attorney general or an assistant attorney general designated by the attorney general may attend meetings and receive notices as provided in article VI (1) (a) of the multistate tax compact [79-4301].History: L. 1967, ch. 505, § 4; July 1.
KS Stat § 79-4306a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 43 - Interstate Tax Compacts|79-4306a Advisory committee abolished.

79-4306a. Advisory committee abolished. The multistate tax compact advisory committee is hereby abolished.History: L. 1974, ch. 442, § 1, July 1.
KS Stat § 79-4307 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 43 - Interstate Tax Compacts|79-4307 Interstate audits.

79-4307. Interstate audits. Article VIII of the multistate tax compact relating to interstate audits shall be in force in and with respect to this state.History: L. 1967, ch. 505, § 6; July 1.
KS Stat § 79-4501 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4501 Homestead property tax refund act; title and purpose of act.

79-4501. Homestead property tax refund act; title and purpose of act. The title of this act shall be the homestead property tax refund act. The purpose of this act shall be to provide ad valorem tax refunds to: (a) Certain persons who are of qualifying age who own their homestead; (b) certain persons who have a disability, who own their homestead; and (c) certain persons other than persons included under the provisions of (a) or (b) who have low incomes and dependent children and own their homestead.History: L. 1970, ch. 403, § 1; L. 1972, ch. 383, § 1; L. 1973, ch. 404, § 1; L. 1975, ch. 506, § 1; L. 1978, ch. 418, § 1; L. 2001, ch. 57, § 1; L. 2012, ch. 135, § 30; Jan. 1, 2013.
KS Stat § 79-4503 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4503 Same; death of claimant after claim filed, disbursement; death of person entitled to make claim prior to filing claim; right of representative to make claim.

79-4503. Same; death of claimant after claim filed, disbursement; death of person entitled to make claim prior to filing claim; right of representative to make claim. The right to file a claim under this act may be exercised on behalf of a claimant by his or her legal guardian, conservator or attorney-in-fact. When a claimant dies after having filed a timely claim the amount thereof shall be disbursed to another member of the household as determined by the director of taxation. If the claimant was the only member of his or her household, the claim may be paid to his or her executor or administrator, but if neither is appointed and qualified, the amount of the claim may be paid upon a claim duly made to any heir at law. In the absence of any such claim within two (2) years of the filing of the claim, the amount of the claim shall escheat to the state. When a person who would otherwise be entitled to file a claim under the provisions of this act dies prior to filing such claim, another member of such person's household may file such claim in the name of such decedent, subject to the deadline prescribed by K.S.A. 79-4505, and the director shall pay the amount to which the decedent would have been entitled to such person filing the claim. If the decedent was the only member of his or her household, the decedent's executor or administrator may file such claim in the name of the decedent, and the claim shall be paid to said executor or administrator. In the event that neither an executor or administrator is appointed and qualified, such claim may be made by any heir at law and the claim shall be payable to such heir at law. Any of the foregoing provisions shall be applicable in any case where the decedent dies in the calendar year preceding the year in which a claim may be made under the provisions of this act, if such decedent was a resident of or domiciled in this state during the entire part of such year that such decedent was living. Where decedent's death occurs during the calendar year preceding the year in which a claim may be made hereunder, the amount of the claim that would have been allowable if the decedent had been a resident of or domiciled in this state the entire calendar year of his or her death shall be reduced in a proportionate amount equal to a fraction of the claim otherwise allowable, the numerator of which fraction is the number of months in such calendar year following the month of decedent's death and the denominator of which is twelve (12).History: L. 1970, ch. 403, § 3; L. 1973, ch. 406, § 1; L. 1978, ch. 418, § 3; Jan. 1, 1979.
KS Stat § 79-4504 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4504 Same; claims payable from the income tax refund fund; no warrant issued for less than five dollars; no interest allowed on claim.

79-4504. Same; claims payable from the income tax refund fund; no warrant issued for less than five dollars; no interest allowed on claim. Subject to the limitations provided in this act or the provisions of K.S.A. 79-4530, and amendments thereto, as the case requires, a claimant may claim property tax relief under the homestead property tax refund act or the provisions of K.S.A. 79-4530, and amendments thereto, with respect to property taxes accrued, and after audit by the division of taxation with respect to homestead property tax refund act, the allowable amount of such claim shall be paid, except as otherwise provided in K.S.A. 79-4506, 79-4521 and K.S.A. 79-4523, and amendments thereto, to the claimant from the income tax refund fund upon warrants of the director of accounts and reports pursuant to vouchers approved by the director of taxation or by any person designated by the claimant, but no warrant issued hereunder shall be drawn in an amount of less than $5. No interest shall be allowed on any payment made to a claimant pursuant to this act.History: L. 1970, ch. 403, § 4; L. 1973, ch. 404, § 6; L. 1992, ch. 98, § 3; L. 1999, ch. 48, § 1; L. 2001, ch. 57, § 2; L. 2007, ch. 157, § 4; July 1.
KS Stat § 79-4505 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4505 Same; deadline for filing claim.

79-4505. Same; deadline for filing claim. Except as provided in K.S.A. 79-4517, and amendments thereto, no claim in respect of property taxes levied in any year shall be paid or allowed unless such claim is actually filed with and in the possession of the department of revenue on or before April 15 of the year next succeeding the year in which said taxes were levied.History: L. 1970, ch. 403, § 5; L. 1971, ch. 323, § 1; L. 1972, ch. 383, § 6; L. 1977, ch. 340, § 1; L. 1997, ch. 41, § 16; Oct. 16.
KS Stat § 79-4506 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4506 Same; amount of claim may be applied by department against any outstanding tax liability of claimant or member of household.

79-4506. Same; amount of claim may be applied by department against any outstanding tax liability of claimant or member of household. The amount of any claim otherwise payable under this act may be applied by the division of taxation against any liability outstanding on the books of the department against claimant, or against any other individual who was a member of his or her household in the year to which the claim relates.History: L. 1970, ch. 403, § 6; July 1.
KS Stat § 79-4507 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4507 Same; only one claimant per household permitted.

79-4507. Same; only one claimant per household permitted. Only one (1) claimant per household per year shall be entitled to relief under this act.History: L. 1970, ch. 403, § 7; July 1.
KS Stat § 79-4508 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4508 Same; amount of claim, computation; determination of amount of claim by department.

79-4508. Same; amount of claim, computation; determination of amount of claim by department. (a) Commencing in the tax year beginning after December 31, 2005, the amount of any claim pursuant to this act shall be computed by deducting the amount computed under column (2) from the amount of claimant's property tax accrued.  (1)  (2)  Claimants household  Deduction from property tax  income  accrued    But not  At least  more than  $0  $6,000  $0  6,001  7,000  4%  7,001  16,000  4% plus 4% of every $1,000, or      fraction thereof, of income in      excess of $7,001  16,001  27,000  40% plus 5% of every $1,000,      or fraction thereof, of income in      excess of $16,001  27,001  27,600  95%(b) The director of taxation shall prepare a table under which claims under this act shall be determined. The amount of claim for each bracket shall be computed only to the nearest $1.(c) The claimant may elect not to record the amount claimed on the claim. The claim allowable to persons making this election shall be computed by the department which shall notify the claimant by mail of the amount of the allowable claim.(d) In the case of all tax years commencing after December 31, 2004, the upper limit threshold amount prescribed in this section, shall be increased by an amount equal to such threshold amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) of the federal internal revenue code for the calendar year in which the taxable year commences.History: L. 1970, ch. 403, § 8; L. 1972, ch. 383, § 3; L. 1973, ch. 404, § 3; L. 1975, ch. 506, § 3; L. 1978, ch. 418, § 4; L. 1979, ch. 328, § 2; L. 1997, ch. 41, § 17; L. 2004, ch. 171, § 10; L. 2005, ch. 85, § 1; L. 2006, ch. 205, § 13; L. 2012, ch. 135, § 32; Jan. 1, 2013.
KS Stat § 79-4509 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 45 - Homestead Property Tax Refunds|79-4509 Same; maximum property tax refund.

79-4509. Same; maximum property tax refund. In the event property taxes accrued exceeds $700 for a household in any one year, the amount thereof shall, for purposes of this act, be deemed to have been $700.History: L. 1970, ch. 403, § 9; L. 1973, ch. 404, § 4; L. 1975, ch. 506, § 4; L. 1989, ch. 303, § 4; L. 1992, ch. 98, § 4; L. 2007, ch. 157, § 5; L. 2012, ch. 135, § 33; Jan. 1, 2013.