reglab/housing_qa huggingface dataset:
KS Stat § 79-5117 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 51 - Motor Vehicles|79-5117 Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues.

79-5117. Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues. (a) In addition to the tax imposed pursuant to the Kansas retailers' sales tax act, there is hereby imposed an excise tax at the rate of 31/2% upon the gross receipts received from the rental or lease for a period of time not exceeding 28 days of motor vehicles which except for the operation of K.S.A. 79-5101, and amendments thereto, would be subject to taxation pursuant to K.S.A. 79-5101 et seq., and amendments thereto.(b) The director of taxation shall administer, enforce and collect the tax imposed by this section. All laws and rules and regulations of the secretary of revenue relating to the administration, enforcement and collection of the retailers' sales tax shall apply to such tax insofar as they can be made applicable, and the secretary shall adopt such additional rules and regulations as necessary for the efficient and effective administration, enforcement and collection thereof.(c) The director of taxation shall remit all moneys collected from the tax imposed by this section 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 to the credit of the state general fund. On June 30 and November 30 of each year, the state treasurer shall remit to the county treasurer of each county wherein a transaction taxable pursuant to this section took place all moneys attributable to such transaction. Upon receipt thereof, each county treasurer shall apportion and distribute all moneys received to all tax levy units of the county in the same manner as provided by K.S.A. 79-5110 and 79-5111, and amendments thereto.History: L. 1991, ch. 286, § 1; L. 2001, ch. 5, § 467; July 1.
KS Stat § 79-5118 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 51 - Motor Vehicles|79-5118 Taxation of recreational vehicles; definitions.

79-5118. Taxation of recreational vehicles; definitions. As used in K.S.A. 79-5119 to 79-5125, inclusive, and amendments thereto, "recreational vehicle" means a vehicular-type unit built on or for use on a chassis and designed primarily as living quarters for recreational, camping, vacation or travel use and which has its own motive power or is mounted on or drawn by another vehicle, and which has a body width not exceeding 102 inches and a body length not exceeding 45 feet; but such term shall not include a unit which has no electrical system which operates above 12 volts and has no provisions for plumbing, heating and any other component or feature for which a standard is adopted by the uniform standards code for mobile homes and recreational vehicles, K.S.A. 75-1211 through 75-1225, and amendments thereto.History: L. 1994, ch. 237, § 1; Jan. 1, 1995.
KS Stat § 79-5119 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 51 - Motor Vehicles|79-5119 Same; due date; exemption from property tax.

79-5119. Same; due date; exemption from property tax. All recreational vehicles, as defined in K.S.A. 79-5118, and amendments thereto, shall be taxed under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, and shall not be subject to property or ad valorem taxes levied under any other law of the state of Kansas or any resolution or ordinance of any taxing subdivision thereof. Taxes levied upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall be due from the first day of the month immediately following the month in which the recreational vehicle was purchased or acquired and shall be payable to the county treasurer at the time of making application for the registration of the recreational vehicle under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, and shall not be subject to the provisions of K.S.A. 79-2004a, and amendments thereto. Recreational vehicles subject to taxation under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall not be subject to the provisions of article 3 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, relating to the listing of other personal property for taxation or be included in the abstract of the assessment rolls prepared under the provisions of K.S.A. 79-1604, and amendments thereto. Taxes levied under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall not be subject to the provisions of K.S.A. 79-1801, and amendments thereto.History: L. 1994, ch. 237, § 2; Jan. 1, 1995.
KS Stat § 79-5120 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 51 - Motor Vehicles|79-5120 Same; imposition of tax; computation of amount; due date; tax situs.

79-5120. Same; imposition of tax; computation of amount; due date; tax situs. (a) A tax is hereby levied upon every recreational vehicle, as the same is defined by K.S.A. 79-5118, and amendments thereto, in the amount of: (1) $70 plus $.90 cwt for a model year five years or less prior to the calendar year of registration; (2) $50 plus $.70 cwt for a model year six to 10 years prior to the calendar year of registration; or (3) $30 plus $.50 cwt for a model year 11 years or more prior to the calendar year of registration. Notwithstanding the foregoing, the tax on any recreational vehicle the model year of which is 1981 or earlier shall be $30. For purposes of this section, the weight of any recreational vehicle shall be the weight generally accepted as its correct shipping weight as reflected on the certificate of title or, if the shipping weight is not reflected on the certificate of title, it shall be the weight determined by a scale which is tested and inspected annually by a scale testing and service company licensed pursuant to K.S.A. 83-301 et seq., and amendments thereto, by a city or county having an established department of public inspection of weights and measures or by the state sealer or the state sealer's authorized representative. The manner and form for submitting to the county treasurer the weight of a recreational vehicle determined by a scale so tested and inspected shall be as prescribed by rules and regulations of the secretary of revenue.(b) Taxes imposed upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall be levied annually for the period prescribed by article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, as the registration year for the recreational vehicle taxed. Except as provided in K.S.A. 79-5121, and amendments thereto, the tax upon each recreational vehicle shall be due on or before the date in each year prescribed by law for the regular annual registration of such recreational vehicle. Except as provided in subsection (e) of K.S.A. 79-5121, and amendments thereto, the payment of the tax imposed by this act shall be a condition precedent to the right to register or reregister the recreational vehicle and shall be in addition to all other conditions prescribed by law.(c) If the tax situs of any recreational vehicle at the time of registration is in a different county from that indicated upon the application form, the amount of tax due upon such recreational vehicle under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, as indicated by such form shall be paid to the county in which the recreational vehicle is to be registered.History: L. 1994, ch. 237, § 3; L. 1995, ch. 253, § 4; July 1.
KS Stat § 79-5122 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 51 - Motor Vehicles|79-5122 Same; forms and information to be provided by secretary of revenue and county officials.

79-5122. Same; forms and information to be provided by secretary of revenue and county officials. (a) The secretary of revenue shall provide county officials of the several counties with such information and forms as may be necessary for the administration of the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto. The county officials of the several counties shall provide the secretary of revenue with such information as may be deemed necessary by the secretary for the proper administration of the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto.(b) The amount of the tax levied upon each recreational vehicle under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, and such other information as the secretary of revenue shall determine to be necessary for the administration of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall be included upon the owner's recreational vehicle registration application for such recreational vehicle. Where feasible, the department shall compute the tax and list the same upon such registration application. Otherwise, the county appraiser shall compute the tax and list the same upon such registration application in the space provided for such purpose. The application shall also provide for the addition or inclusion of information by the taxpayer which is necessary for the determination of the tax situs of the recreational vehicle.(c) The county treasurer shall at least once each week file with the county clerk that portion of all recreational vehicle registration applications received in the treasurer's office showing the tax situs and other information relating to the taxation thereof under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto. The county clerk shall at least 30 working days prior to the date upon which the county treasurer makes the current tax distribution and by December 15 for any tax distribution to be made in the month of December submit to the county treasurer a recreational vehicle tax distribution abstract showing the total taxes collected under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, to be distributed to the state and each taxing subdivision in the county (including the county as a taxing subdivision).History: L. 1994, ch. 237, § 5; Jan. 1, 1995.
KS Stat § 79-5123 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 51 - Motor Vehicles|79-5123 Same; allocation and distribution of tax receipts; apportionment to tax levy funds.

79-5123. Same; allocation and distribution of tax receipts; apportionment to tax levy funds. All moneys received from taxes levied upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall be allocated and distributed to the appropriate taxing subdivision in the same manner as provided in K.S.A. 79-5109, and amendments thereto. Moneys received by taxing subdivisions from such taxes shall be apportioned among and credited to tax levy funds in the same manner as provided in K.S.A. 79-5110, and amendments thereto. The county treasurer shall prepare estimates and notify taxing subdivisions of distribution for the purpose of budget preparation in the same manner as provided in K.S.A. 79-5111, and amendments thereto.History: L. 1994, ch. 237, § 6; Jan. 1, 1995.
KS Stat § 79-5124 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 51 - Motor Vehicles|79-5124 Same; delinquent tax; interest; amnesty.

79-5124. Same; delinquent tax; interest; amnesty. (a) All taxes levied upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, which remain due and unpaid after the date prescribed for the payment thereof shall be subject to interest at the rate prescribed by K.S.A. 79-2004a, and amendments thereto, from the date the same became due to the date of payment and such interest shall be credited to the county general fund and retained by the county. Collection and enforcement provisions provided by K.S.A. 79-5116, and amendments thereto, shall be applicable to the collection and enforcement of taxes levied under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto.(b) Any person who has not paid tax on a recreational vehicle for any tax year or registration period commencing prior to January 1, 1995, shall not be liable for payment of tax, penalty or interest due on such recreational vehicle for any such prior tax year or registration period, if such person pays when due for the registration period commencing in 1995 the taxes levied on such recreational vehicle under K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, and thereafter registers such recreational vehicle pursuant to the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated.History: L. 1994, ch. 237, § 7; Jan. 1, 1995.
KS Stat § 79-5125 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 51 - Motor Vehicles|79-5125 Same; rules and regulations.

79-5125. Same; rules and regulations. The secretary of revenue is hereby authorized to adopt such rules and regulations as are necessary to administer the provisions of K.S.A. 79-5118 to 79-5124, inclusive, and amendments thereto.History: L. 1994, ch. 237, § 8; Jan. 1, 1995.
KS Stat § 79-5201 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 52 - Marijuana And Controlled Substances|79-5201 Taxation of marijuana and controlled substances; definitions.

79-5201. Taxation of marijuana and controlled substances; definitions. As used in this act:(a) "Marijuana" means any marijuana, whether real or counterfeit, as defined by K.S.A. 2021 Supp. 21-5701, and amendments thereto, which is held, possessed, transported, transferred, sold or offered to be sold in violation of the laws of Kansas;(b) "controlled substance" means any drug or substance, whether real or counterfeit, as defined by K.S.A. 2021 Supp. 21-5701, and amendments thereto, which is held, possessed, transported, transferred, sold or offered to be sold in violation of the laws of Kansas. Such term shall not include marijuana;(c) "dealer" means any person who, in violation of Kansas law, manufactures, produces, ships, transports or imports into Kansas or in any manner acquires or possesses more than 28 grams of marijuana, or more than one gram of any controlled substance, or 10 or more dosage units of any controlled substance which is not sold by weight;(d) "domestic marijuana plant" means any cannabis plant at any level of growth which is harvested or tended, manicured, irrigated, fertilized or where there is other evidence that it has been treated in any other way in an effort to enhance growth.History: L. 1987, ch. 366, § 1; L. 1990, ch. 359, § 1; L. 2009, ch. 32, § 63; July 1.
KS Stat § 79-5202 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 52 - Marijuana And Controlled Substances|79-5202 Same; imposition of tax; rates; measurement.

79-5202. Same; imposition of tax; rates; measurement. (a) There is hereby imposed a tax upon marijuana, domestic marijuana plants and controlled substances, as defined by K.S.A. 79-5201, and amendments thereto, at the following rates:(1) On each gram of marijuana, or each portion of a gram, $3.50;(2) on each gram of a wet domestic marijuana plant, $.40;(3) on each gram of a dry domestic marijuana plant, $.90;(4) on each gram of controlled substance, or portion of a gram, $200; and(5) on each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.(b) For the purpose of calculating the tax hereunder, an ounce of marijuana or other controlled substance is measured by the weight of the substance in the dealer's possession. The weight of the marijuana or controlled substance includes all material, mixture or preparation that is added to the marijuana or controlled substance.History: L. 1987, ch. 366, § 2; L. 1990, ch. 359, § 2; July 1.
KS Stat § 79-5203 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 52 - Marijuana And Controlled Substances|79-5203 Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations.

79-5203. Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations. (a) The director of taxation shall administer this act. All tax payments required pursuant to this act shall be made to the director, and shall be accompanied by a return upon forms devised and furnished by the director.(b) The director of taxation shall adopt a uniform system of providing, affixing and displaying official stamps, labels or other indicia for marijuana and controlled substances upon which a tax is imposed.(c) The secretary of revenue shall adopt rules and regulations necessary to administer and enforce the provisions of this act.History: L. 1987, ch. 366, § 3; July 1.
KS Stat § 79-5204 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 52 - Marijuana And Controlled Substances|79-5204 Same; evidence of payment required; purchase of stamps; validity; tax payable, when.

79-5204. Same; evidence of payment required; purchase of stamps; validity; tax payable, when. (a) No dealer may possess any marijuana, domestic marijuana plant or controlled substance upon which a tax is imposed pursuant to K.S.A. 79-5202, and amendments thereto, unless the tax has been paid as evidenced by an official stamp or other indicia.(b) Official stamps, labels or other indicia to be affixed to all marijuana, domestic marijuana plants or controlled substances shall be purchased from the director of taxation. The purchaser shall pay 100% of face value for each stamp, label or other indicia at the time of purchase. Each such stamp, label or other indicia shall only be valid for three months after its date of issuance. The director shall issue the stamps, labels or other indicia in denominations in multiples of $10. Any person may purchase any such stamp, label or other indicia without disclosing such person's identity.(c) When a dealer purchases, acquires, transports, or imports into this state marijuana, domestic marijuana plants or controlled substances on which a tax is imposed by K.S.A. 79-5202, and amendments thereto, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the marijuana, domestic marijuana plant or controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.(d) Taxes imposed upon marijuana, domestic marijuana plants or controlled substances by this act are due and payable immediately upon acquisition or possession in this state by a dealer. Interest on tax liabilities shall accrue at the rate prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from the date the tax was due until paid.History: L. 1987, ch. 366, § 4; L. 1990, ch. 359, § 3; July 1.
KS Stat § 79-5206 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 52 - Marijuana And Controlled Substances|79-5206 Same; report and return confidential.

79-5206. Same; report and return confidential. Neither the director of taxation nor a public employee may reveal facts contained in a report or return required by this act, nor can any information contained in such a report or return be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this act from the taxpayer making the return.History: L. 1987, ch. 366, § 6; July 1.
KS Stat § 79-5207 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 52 - Marijuana And Controlled Substances|79-5207 Same; examination of records by director; subpoenas.

79-5207. Same; examination of records by director; subpoenas. For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this act, the director of taxation may examine, or cause to be examined, any books, papers, records or memoranda, that may be relevant to making such determinations, whether the books, papers, records or memoranda, are the property of or in the possession of the dealer or another person. The director of taxation may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon demand of the director of taxation or any examiner or investigator, the court shall issue a subpoena for the attendance of a witness or the production of books, papers, records or memoranda. The director of taxation may also issue subpoenas. Disobedience of subpoenas issued under this act is punishable by the district court of the district in which the subpoena is issued, or, if the subpoena is issued by the director of taxation, by the district court of the district in which the party served with the subpoena is located, in the same manner as contempt of district court.History: L. 1987, ch. 366, § 7; July 1.
KS Stat § 79-5208 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 52 - Marijuana And Controlled Substances|79-5208 Same; tax and criminal penalties for violation of act.

79-5208. Same; tax and criminal penalties for violation of act. Any dealer violating this act is subject to a penalty of 100% of the tax in addition to the tax imposed by K.S.A. 79-5202 and amendments thereto. In addition to the tax penalty imposed, a dealer distributing or possessing marijuana or controlled substances without affixing the appropriate stamps, labels or other indicia is guilty of a severity level 10 felony.History: L. 1987, ch. 366, § 8; L. 1994, ch. 291, § 83; July 1.
KS Stat § 79-5209 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 52 - Marijuana And Controlled Substances|79-5209 Same; no immunity from criminal prosecution.

79-5209. Same; no immunity from criminal prosecution. Nothing in this act shall in any manner provide immunity for a dealer from criminal prosecution pursuant to Kansas law.History: L. 1987, ch. 366, § 9; July 1.
KS Stat § 79-5210 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 52 - Marijuana And Controlled Substances|79-5210 Same; certain persons not required to pay tax.

79-5210. Same; certain persons not required to pay tax. Nothing in this act requires persons registered under article 16 of chapter 65 of the Kansas Statutes Annotated or otherwise lawfully in possession of marijuana or a controlled substance to pay the tax required under this act.History: L. 1987, ch. 366, § 10; July 1.