reglab/housing_qa huggingface dataset:
KS Stat § 79-2989 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2989 Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing subdivisions; duties of county clerk; transfers from state general fund; administered by secretary of revenue.

79-2989. Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing subdivisions; duties of county clerk; transfers from state general fund; administered by secretary of revenue. (a) For calendar years 2022 and 2023, if a county clerk has printing or postage costs pursuant to K.S.A. 2021 Supp. 79-2988, and amendments thereto, the county clerk shall notify and provide documentation of such costs to the secretary of revenue. The secretary of revenue shall certify the amount of moneys attributable to such costs and shall transmit a copy of such certification to the director of accounts and reports. Upon such receipt of such certification, the director of accounts and reports shall transfer an amount of moneys equal to such certified amount from the state general fund to the taxpayer notification costs fund of the department of revenue. The secretary of revenue shall transmit a copy of each such certification to the director of legislative research and the director of the budget.(b) There is hereby established in the state treasury the taxpayer notification costs fund that shall be administered by the secretary of revenue. All expenditures from the taxpayer notification costs fund shall be for the purpose of paying county printing and postage costs pursuant to K.S.A. 2021 Supp. 79-2988, and amendments thereto. All expenditures from such fund shall be made in accordance with appropriations acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the secretary of revenue or the secretary's designee.History: L. 2021, ch. 9, § 7; April 1.
KS Stat § 79-2990 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2990 Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses.

79-2990. Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses. The legislative post audit committee shall direct the legislative division of post audit to conduct a study of the economic impact of taxation and exemption issues relating to non-profit organizations and governmental entities competing against for-profit businesses. The study shall be conducted during calendar year 2021, and the final study report shall be submitted to the legislature on or before January 15, 2022.History: L. 2021, ch. 115, § 2; July 1.
KS Stat § 79-3093 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 30 - Excise And Sales Taxes|79-3093 Act supplemental to motor fuel or special fuel tax laws.

79-3093. Act supplemental to motor fuel or special fuel tax laws. The terms and provisions of this act shall be wholly supplemental and in addition to any motor fuel or special fuel tax which has been heretofore or may hereafter be enacted, and said act shall and is hereby declared to be wholly self-contained and effective in all matters, except as may be specifically provided herein.History: L. 1953, ch. 444, § 1; June 30.
KS Stat § 79-3095 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 30 - Excise And Sales Taxes|79-3095 Same; disposition of tax collected.

79-3095. Same; disposition of tax collected. All of the tax collected under the provisions of this act shall be remitted by the director of taxation to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury, and the state treasurer shall credit 2% of all taxes so collected in the revenue administration fee fund. The remainder of such tax so collected shall be credited to the highway fund. All proper expenses of the enforcement and administration of this act by the director of taxation shall be paid out of such revenue administration fee fund upon vouchers as provided by law.History: L. 1953, ch. 444, § 3; L. 2001, ch. 5, § 447; July 1.
KS Stat § 79-3096 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 30 - Excise And Sales Taxes|79-3096 Same; allocations to counties from highway fund, when; limitations.

79-3096. Same; allocations to counties from highway fund, when; limitations. In the event of and as of the date of the discontinuance by the federal government of the distribution of moneys to the state of Kansas for use, after matching, upon federal aid secondary roads, then and to the extent such moneys may be discontinued up to but not to exceeding three million five hundred thousand dollars ($3,500,000) per year, the state treasurer shall allocate to the various counties of the state moneys from the highway fund to guarantee to said counties either from federal aid secondary funds or from the tax here levied, or both, the total sum of three million five hundred thousand dollars ($3,500,000) per year, said moneys from said allocation to be made, used and expended by said counties in the manner provided by section 79-3425b of the General Statutes Supplement of 1961, and amendments thereto. In the event the moneys provided said counties by said section 79-3425b shall cease to be available to said counties, then this section shall be of no force or effect, it being the purpose of this section to provide continuity of what is now known as the county federal aid secondary road program at a rate of seven million dollars ($7,000,000) per year, so long as section 79-3425b is in effect.History: L. 1953, ch. 444, § 4; L. 1963, ch. 481, § 1; June 30.
KS Stat § 79-3097 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 30 - Excise And Sales Taxes|79-3097 Same; administration and enforcement; application of ch. 79, art. 34.

79-3097. Same; administration and enforcement; application of ch. 79, art. 34. For the purposes of administration and enforcement of this act the law as set out in sections 79-3401 to 79-3407, inclusive; 79-3409 to 79-3424, inclusive; 79-3426 and 79-3453 to 79-3463, inclusive, of the General Statutes of 1949, or amendments thereto, shall be applicable hereto.History: L. 1953, ch. 444, § 5; June 30.
KS Stat § 79-3109b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 31 - Mortgage Registration And Intangibles|79-3109b Purpose for intangible property tax exemption.

79-3109b. Purpose for intangible property tax exemption. In recognition that relief from the burden of property taxation upon money, notes and other evidence of debt will promote saving and encourage the development of individual initiative in providing for one's own current and long-term means of support, and that such savings will provide investment capital which is vital to agriculture, commerce and industry and to the general economic welfare and prosperity of the state, the legislature hereby determines that such relief from property taxation is for a public purpose and will promote the general welfare of the state.History: L. 1982, ch. 407, § 1; May 13.
KS Stat § 79-3109c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 31 - Mortgage Registration And Intangibles|79-3109c Property exempt from taxation; money, notes and other evidence of debt.

79-3109c. Property exempt from taxation; money, notes and other evidence of debt. Money, notes and other evidence of debt are hereby exempt from all ad valorem and other property taxes levied under the laws of the state of Kansas.History: L. 1982, ch. 407, § 2; May 13.
KS Stat § 79-3109d (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 31 - Mortgage Registration And Intangibles|79-3109d Definitions.

79-3109d. Definitions. When used in this act the following terms shall have the meanings ascribed to them in this section:(a) "Money" means gold and silver coin, United States treasury notes, and other forms of currency in common use;(b) "notes and other evidence of debt" means certificates evidencing shares of stock otherwise taxable to the owner or holder, notes, bonds, debentures, claims secured by deed, liquidated claims and demands for money, accounts receivable, and all written instruments, contracts or other writings evidencing, calling for, fixing or showing a fixed obligation, determined or determinable, at present or in the future, in favor of the holder thereof. Notes and other evidence of debt shall not mean oil or gas leases or any interests created thereby or arising therefrom, any royalty interests in oil or gas or notes secured by mortgages on real estate.History: L. 1982, ch. 407, § 3; May 13.
KS Stat § 79-3109e (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 31 - Mortgage Registration And Intangibles|79-3109e Application of 79-3109b to 79-3109e, inclusive.

79-3109e. Application of 79-3109b to 79-3109e, inclusive. The provisions of this act shall apply to all taxable years commencing after December 31, 1981.History: L. 1982, ch. 407, § 4; May 13.
KS Stat § 79-3121 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 31 - Mortgage Registration And Intangibles|79-3121 Exemption of refunded stamped secured debts from further taxation.

79-3121. Exemption of refunded stamped secured debts from further taxation. Any and all bonds, debentures or obligations for the payment of money issued by any state, foreign government, or political subdivision thereof, which have heretofore been stamped and rendered exempt from taxation under the provisions of chapter 327 [*], Laws of Kansas 1927, which have been or may be refunded, shall be entitled to be made exempt from further taxation for the period for which the tax was paid on the original secured debts stamped under the provisions of said act, regardless of such refunding, as hereinafter provided.History: L. 1933, ch. 324, § 1; March 27.* "Chapter 327," repealed by L. 1930, ch. 19 (Special Session).
KS Stat § 79-3122 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 31 - Mortgage Registration And Intangibles|79-3122 Certification and registration by county treasurer.

79-3122. Certification and registration by county treasurer. Any person owning or holding as trustee, agent or other legal representative any such secured debt, which has heretofore been stamped under the provisions of said chapter 327, Laws of Kansas 1927, may present in person, or send to the office of the county treasurer of the county in the state of Kansas wherein such original debt was registered and stamped, a statement on oath to the effect that such secured debt has been refunded, together with the fee hereinafter provided, and the county treasurer of such county shall certify on the back or on the margin thereof, under the seal of his or her office, a legend substantially as follows: "All taxes on this refunded secured debt have been paid to the ____ day of _________ 19__ (indicating the date of the maturity of the original secured debt which was stamped) and thereafter said secured debt shall not be subject to further taxation to the date named in such certificate by any taxing power under the laws of the state of Kansas: Provided, That nothing in this act shall be construed to be a limitation upon or in any manner to affect the power of the state to levy and collect estate taxes or taxes upon income.History: L. 1933, ch. 324, § 2; L. 2010, ch. 44, § 35; July 1.
KS Stat § 79-3123 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 31 - Mortgage Registration And Intangibles|79-3123 Notation; certification and registration fee.

79-3123. Notation; certification and registration fee. At the time of such certification and registration such county treasurer shall thereupon make a notation in the proper place in the book in his or her office which shows the original registration of such secured debt, to the effect that the same has been refunded and that such refunded secured debt has been registered by him or her. The county treasurer shall charge and collect a certification and registration fee of fifty cents for every such refunded secured debt so certified and registered.History: L. 1933, ch. 324, § 3; March 27.
KS Stat § 79-3124 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 31 - Mortgage Registration And Intangibles|79-3124 "Refunded" defined.

79-3124. "Refunded" defined. The term "refunded" as used in this act shall be construed to include refunding, refinancing, extending the time of payment, or the issuance of securities in lieu of or in substitution of the original bond, debenture or obligation for the payment of money for any person heretofore stamped.History: L. 1933, ch. 324, § 4; March 27.
KS Stat § 79-3125 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 31 - Mortgage Registration And Intangibles|79-3125 Perjury, penalty.

79-3125. Perjury, penalty. Any person who shall file with any county treasurer any false statement for the purpose of obtaining the registration of any secured debt not entitled to registration as provided by the above act shall be guilty of perjury, and upon conviction thereof shall be punished by the criminal laws of the state of Kansas.History: L. 1933, ch. 324, § 5; March 27.
KS Stat § 79-3201 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3201 Title.

79-3201. Title. The title of this act shall be "Kansas income tax act."History: L. 1933, ch. 320, § 1; March 29.
KS Stat § 79-3221d (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3221d Designation of income tax refund for nongame wildlife improvement program; form.

79-3221d. Designation of income tax refund for nongame wildlife improvement program; form. Each Kansas state individual income tax return form shall contain a designation as follows:Kansas nongame wildlife improvement program. Check if you wish to donate, in addition to your tax liability, or designate from your refund, ☐[ ]$1, ☐[ ] $5, ☐[ ] $10 or ☐[ ] $ ____.History: L. 1980, ch. 305, § 1; L. 1984, ch. 351, § 8; July 1.
KS Stat § 79-3221e (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3221e Disposition of moneys received pursuant to 79-3221d; limitation on expenditures.

79-3221e. Disposition of moneys received pursuant to 79-3221d; limitation on expenditures. (a) The director of taxation of the department of revenue shall determine annually the total amount designated for use in the Kansas nongame wildlife improvement program pursuant to K.S.A. 79-3221d, and amendments thereto, and shall report such amount to the state treasurer who shall credit the entire amount thereof to the nongame wildlife improvement fund which fund is hereby established in the state treasury. In the case where donations are made pursuant to K.S.A. 79-3221d, and amendments thereto, the director shall remit the entire amount thereof to the state treasurer who shall credit the same to such fund. All moneys deposited in such fund shall be used solely for the purpose of preserving, protecting, perpetuating and enhancing nongame wildlife in this state. All expenditures from such fund shall be made in accordance with appropriations acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the secretary of wildlife, parks and tourism or the secretary's designee.(b) As used in K.S.A. 79-3221d, and amendments thereto, and this section, "nongame wildlife" means any species of wildlife not legally classified as a game species or furbearer by statute or by rules and regulations adopted pursuant to statute.History: L. 1980, ch. 305, § 2; L. 1989, ch. 118, § 191; L. 2012, ch. 47, § 125; July 1.
KS Stat § 79-3221f (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3221f Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds.

79-3221f. Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds. (a) For tax years 2000 and 2001, each Kansas state individual income tax return form shall contain a designation as follows:Kansas World War II Memorial Fund. Check if you wish to donate, in addition to your tax liability, or designate from your refund, ___$1, ___$5, ___$10, or $_____.(b) The director of taxation of the department of revenue shall determine annually the total amount designated for contribution to the Kansas World War II Memorial Fund pursuant to subsection (a) and shall report such amount to the state treasurer who shall credit the entire amount thereof to the Kansas World War II Memorial Fund which fund is hereby established in the state treasury. In the case where donations are made pursuant to subsection (a), the director shall remit the entire amount thereof to the state treasurer who shall credit the same to such fund. All moneys deposited in such fund shall be used solely for the purpose of providing contributions to the World War II Memorial Society on behalf of Kansas for the benefit of the World War II memorial to be located in Washington, D.C. All expenditures from such fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports payable to the World War II Memorial Society issued pursuant to vouchers approved by the state treasurer.History: L. 2000, ch. 184, § 28; July 1.
KS Stat § 79-3221g (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3221g Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds.

79-3221g. Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds. (a) For all tax years commencing after December 31, 2001, each Kansas state individual income tax return form shall contain a designation as follows:Senior Citizen Meals on Wheels Contribution Program. Check if you wish to donate, in addition to your tax liability, or designate from your refund, ___$1, ___$5, ___$10, or $_____.(b) The director of taxation of the department of revenue shall determine annually the total amount designated for contribution to the senior citizen meals on wheels contribution program pursuant to subsection (a) and shall report such amount to the state treasurer who shall credit the entire amount thereof to the senior citizen nutrition check-off fund to be administered by the Kansas department for aging and disability services to provide financial assistance under the senior nutritional program. In the case where donations are made pursuant to subsection (a), the director shall remit the entire amount thereof to the state treasurer who shall credit the same to such fund. All expenditures from such fund shall be made in accordance with appropriation acts.History: L. 2001, ch. 176, § 15; L. 2014, ch. 115, § 432; July 1.
KS Stat § 79-3221h (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3221h Plant and animal disease and pest control fund.

79-3221h. Plant and animal disease and pest control fund. (a) All federal moneys received pursuant to federal assistance, federal-aid funds and federal-aid grant reimbursements related to the nongame wildlife improvement fund under the control, authorities and duties of the Kansas department of wildlife, parks and tourism, shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of the remittance, the state treasurer shall deposit the entire amount in the state treasury and credit it to the nongame wildlife improvement fund – federal, which is hereby created. The nongame wildlife improvement fund – federal is hereby redesignated as the plant and animal disease and pest control fund.(b) No moneys derived from sources described in subsection (a) shall be used for any purpose other than the administration of matters which relate to purposes authorized under K.S.A. 79-3221e, and amendments thereto, and which are under the control, authorities and duties of the secretary of wildlife, parks and tourism and the Kansas department of wildlife, parks and tourism as provided by law.(c) On or before the 10th of each month, the director of accounts and reports shall transfer from the state general fund to the plant and animal disease and pest control fund, interest earnings based on:(1) The average daily balance of moneys in the plant and animal disease and pest control fund; and(2) the net earnings rate of the pooled money investment portfolio for the preceding month.(d) All expenditures from the plant and animal disease and pest control fund, shall be made in accordance with appropriations acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the secretary of wildlife, parks and tourism.History: L. 2005, ch. 181, § 4; L. 2012, ch. 47, § 126; July 1.
KS Stat § 79-3221i (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3221i Kansas military emergency relief fund checkoff; disposition of moneys.

79-3221i. Kansas military emergency relief fund checkoff; disposition of moneys. (a) For all tax years commencing after December 31, 2005, each Kansas state individual income tax return form shall contain a designation as follows:Kansas Military Emergency Relief Fund. Check if you wish to donate, in addition to your tax liability, or designate from your refund, ___$1, ___$5, ___$10 or $_____.(b) The director of taxation of the department of revenue shall determine annually the total amount designated for contribution to the Kansas military emergency relief fund pursuant to subsection (a) and shall report such amount to the state treasurer who shall credit the entire amount thereof to the Kansas military emergency relief fund which fund is hereby established in the state treasury. All moneys deposited in such fund shall be used for the purpose of helping military families defray the costs of food, housing, utilities and medical services incurred while a member of the family is on active military duty or for other services associated with support of Kansas military personnel and military families. In the case where donations are made pursuant to subsection (a), the director shall remit the entire amount thereof to the state treasurer who shall credit the same to such fund. All expenditures from such 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 adjutant general's office.History: L. 2006, ch. 203, § 1; July 1.