reglab/housing_qa huggingface dataset:
KS Stat § 79-3397 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 33 - Cigarettes And Tobacco Products|79-3397 Enforcement of act; civil liability for violation of act.

79-3397. Enforcement of act; civil liability for violation of act. (a) The provisions of subsection (u), (v) or (w) of K.S.A. 79-3321 and K.S.A. 79-3395, and amendments thereto, shall be enforced by the director. At the request of the director or the director's duly authorized agent, the Kansas bureau of investigation and all local law enforcement agencies shall enforce such provisions. The attorney general shall have concurrent power with the district and county attorneys of the state to enforce such provisions.(b) For the purpose of enforcing the provisions of subsection (u), (v) or (w) of K.S.A. 79-3321 and K.S.A. 79-3395, and amendments thereto, the director and any agency to which the director shall have delegated enforcement responsibility pursuant to subsection (a) may request information from any state or local agency, and may share information with, and request information from, any federal agency and any agency of any other state or any local agency thereof.(c) Any person who may be damaged or injured by a violation of the provisions of subsection (u), (v) or (w) of K.S.A. 79-3321 or K.S.A. 79-3395, and amendments thereto, shall have a cause of action against any person causing such damage or injury. Such action may be brought by any person who is injured in such person's business or property by reason of any violation of such provisions, regardless of whether such injured person dealt directly or indirectly with the defendant. The plaintiff in any action commenced hereunder in the district court of the county wherein such plaintiff resides, or the district court of the county of the defendant's principal place of business, may sue for and recover treble the damages sustained. In addition, any person who is threatened with injury or additional injury by reason of any person's violation may commence an action in such district court to enjoin any such violation, and any damages suffered may be sued for and recovered in the same action in addition to injunctive relief. In any action commenced under this act, the plaintiff may be allowed reasonable attorney fees and costs. The remedies provided herein shall be alternative and in addition to any other remedies provided by law.History: L. 2000, ch. 92, § 7; July 1.
KS Stat § 79-3398 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 33 - Cigarettes And Tobacco Products|79-3398 Exceptions to applicability of act.

79-3398. Exceptions to applicability of act. The provisions of subsection (u), (v) or (w) of K.S.A. 79-3321 and K.S.A. 79-3395, and amendments thereto, shall not apply to:(a) Cigarettes allowed to be imported or brought into the United States for personal use; and(b) cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. § 1555(b) and any implementing regulations, except that this act shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.History: L. 2000, ch. 92, § 8; July 1.
KS Stat § 79-3399 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 33 - Cigarettes And Tobacco Products|79-3399 Tax on electronic cigarettes imposed; rates; inventory tax.

79-3399. Tax on electronic cigarettes imposed; rates; inventory tax. (a) On and after July 1, 2017, a tax is hereby imposed upon the privilege of selling or dealing in electronic cigarettes in this state by any person engaged in business as a distributor thereof, at the rate of $.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof. For electronic cigarettes in the possession of retail dealers for which tax has not been paid, tax shall be imposed under this subsection at the earliest time the retail dealer: (1) Brings or causes to be brought into this state from without the state electronic cigarettes for sale; (2) makes, manufactures or fabricates electronic cigarettes in this state for sale in this state; or (3) sells electronic cigarettes to consumers within this state.(b) "Consumable material" means any liquid solution or other material that is depleted as an electronic cigarette is used.(c) The secretary of revenue shall adopt rules and regulations to implement the provisions of this section.History: L. 2015, ch. 99, § 12; L. 2016, ch. 84, § 5; L. 2017, ch. 96, § 25; June 22.
KS Stat § 79-33,100 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 33 - Cigarettes And Tobacco Products|79-33,100 Exceptions to applicability of act; compacts.

79-33,100. Exceptions to applicability of act; compacts. (a) No provisions of this act shall: (1) Be deemed to amend or modify any compact described in K.S.A. 79-3323(a), and amendments thereto; or (2) be enforced in a manner which would cause the state to breach the terms of any compact described in K.S.A. 79-3323(a), and amendments thereto.(b) The provisions of this section shall be part of and supplemental to the Kansas cigarette and tobacco products act.History: L. 2017, ch. 96, § 24; June 22.
KS Stat § 79-3402 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3402 Purpose of tax.

79-3402. Purpose of tax. The tax imposed by this act is levied for the purpose of producing revenue to be used by the state of Kansas to defray in whole, or in part, the cost of constructing, widening, purchasing of right-of-way, reconstructing, maintaining, surfacing, resurfacing and repairing the public highways, including the payment of bonds issued for highways included in the state system of this state, and the cost and expenses of the director of taxation and the director's agents and employees incurred in administration and enforcement of this act and for no other purpose whatever.History: L. 1933, ch. 317, § 2; L. 1995, ch. 262, § 25; July 1.
KS Stat § 79-3406 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3406 Licenses for additional places or stations.

79-3406. Licenses for additional places or stations. Any distributor, manufacturer or retailer who is the holder of any valid and unrevoked license or licenses and who shall subsequent to the issuance procure or propose to procure or operate additional places or stations for using, selling or delivering motor-vehicle fuels or special fuels, upon making application to the director, showing as to each proposed new place or station the same information as required for an original application, may secure from the director a license or licenses for each of such new or proposed places or stations, which new license or licenses shall be in the same form and contain the same statements as the original license or licenses.History: L. 1933, ch. 317, § 6; L. 1939, ch. 330, § 4; L. 1992, ch. 106, § 8; L. 1995, ch. 262, § 28; July 1.
KS Stat § 79-3407 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3407 Suspension or revocation of licenses; hearing.

79-3407. Suspension or revocation of licenses; hearing. Whenever any distributor, manufacturer, importer or exporter is 10 days delinquent in the payment of any such tax, penalty or interest, or any distributor, manufacturer, importer, exporter or retailer is 10 days delinquent in the making of any such report, or shall make any false report or statement or application purporting to be under the provisions of this act, or shall make any false statement in any application, report or statement required by or purporting to be under the provisions of this act, or purporting to be under the rules and regulations promulgated by the director under such provisions, or shall have willfully or persistently violated any of the provisions of this act or of any rules and regulations made thereunder, the director upon conducting a hearing as provided in this section and upon finding to the director's satisfaction upon such hearing, that such distributor, manufacturer, importer, exporter or retailer has been delinquent, or has violated provisions of this act, may revoke any or all licenses issued to such distributor, manufacturer, importer, exporter or retailer.Hearings under this section shall be conducted in accordance with the Kansas administrative procedure act. In the event that the director revokes any license or licenses the distributor, manufacturer, importer, exporter or retailer to whom such license or licenses were issued shall immediately, upon service of the director's order, surrender the same to the director and cease using, selling, delivering or manufacturing any motor-vehicle fuels or special fuels at or from any places of business or stations for which the license or licenses have been revoked.History: L. 1933, ch. 317, § 7; L. 1939, ch. 330, § 5; L. 1943, ch. 290, § 5; L. 1957, ch. 429, § 22; L. 1963, ch. 487, § 1; L. 1988, ch. 356, § 335; L. 1992, ch. 106, § 9; L. 1995, ch. 262, § 29; L. 1998, ch. 96, § 1; July 1.
KS Stat § 79-3409 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3409 Distributor to collect tax; price sign requirements.

79-3409. Distributor to collect tax; price sign requirements. Every distributor paying such tax or being liable for the payment shall be entitled to charge and collect an amount, including the cost of doing business that could include such tax on motor-vehicle fuels or special fuels sold or delivered by such distributor, as a part of the selling price. When the price of motor-vehicle fuels or special fuels posted on a price sign does not include the state and federal tax which such retail dealer's distributor paid or for which the distributor was liable, the total of the taxes must be shown in numbers the same size as the price of the motor fuel. Any deviation from the maximum price charged for a given grade of motor-vehicle fuels or special fuels must be stated in letters at least six inches high and legible. Fractions of cents must be posted in numbers at least 1/5 the height of the whole number.History: L. 1933, ch. 317, § 9; L. 1941, ch. 379, § 2; L. 1949, ch. 484, § 4; L. 1955, ch. 420, § 1; L. 1957, ch. 506, § 1; L. 1959, ch. 395, § 1; L. 1992, ch. 106, § 12; L. 1998, ch. 96, § 4; July 1.
KS Stat § 79-3411 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3411 Determination of amount due; statement; collection.

79-3411. Determination of amount due; statement; collection. If any distributor, manufacturer, importer, exporter or retailer shall fail, neglect or refuse to render any report required by the provisions of this act within the period specified, or if the director is not satisfied of the correctness of any report or tax payment made by any distributor, manufacturer, importer, exporter or retailer, the director is hereby authorized and empowered to determine from any information in the director's possession the true amount of taxes, penalties and interest due the state from such distributor, manufacturer, importer, exporter or retailer and such determination shall, in all actions or proceedings, be taken as prima facie correct. Promptly after making such determination the director shall send, or deliver, by registered mail or otherwise, a statement to such distributor, manufacturer, importer, exporter or retailer and shall proceed to collect the amounts so determined.History: L. 1933, ch. 317, § 11; L. 1939, ch. 330, § 8; L. 1995, ch. 262, § 33; July 1.
KS Stat § 79-3414 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3414 Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due.

79-3414. Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due. Whenever a distributor, manufacturer, importer, exporter or retailer ceases to engage in business as a distributor, manufacturer, importer, exporter or retailer at any place or station within the state of Kansas by reason of the discontinuance, sale or transfer of the business of such distributor, manufacturer, importer, exporter or retailer it shall be the duty of such distributor, manufacturer, importer, exporter or retailer to notify the director in writing at least five days prior to the time the discontinuance, sale or transfer takes effect. The notice, as to each such place or station, shall give the date of discontinuance and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee.All taxes, penalties, and interest accrued under the provisions of this act, whether or not due and payable under other provisions of this act, shall become due and payable concurrently with such discontinuance, sale or transfer, and it shall be the duty of any such distributor, manufacturer, importer, exporter or retailer to render to the director the report herein required, and pay all such taxes, interest and penalties, and to surrender to the director all licenses issued to the distributor, manufacturer, importer, exporter or retailer for such places or stations. Unless all taxes, penalties and interest accrued and due under the provisions of this act from a distributor, manufacturer, importer, exporter or retailer making such sale or transfer have been paid at the time such sale or transfer becomes effective, the purchaser or transferee shall be liable to the state of Kansas for the amount of all such taxes, penalties and interest, but only to the extent of the value of the property and business acquired from such distributor, manufacturer, importer, exporter or retailer.History: L. 1933, ch. 317, § 14; L. 1939, ch. 330, § 11; L. 1995, ch. 262, § 35; July 1.
KS Stat § 79-3415 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3415 Records, invoices and bills of lading.

79-3415. Records, invoices and bills of lading. Each distributor, manufacturer, importer, exporter, retailer or user shall maintain and keep, for a period of three years, a full record or records of all motor-vehicle fuels or special fuels received, imported, used or sold and delivered within this state by such distributor, manufacturer, importer, exporter, retailer or user, together with invoices and bills of lading thereof, and such other pertinent papers as may be required by the director.History: L. 1933, ch. 317, § 15; L. 1939, ch. 330, § 12; L. 1992, ch. 106, § 14; L. 1995, ch. 262, § 36; L. 2006, ch. 81, § 5; April 13.
KS Stat § 79-3417 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3417 Refunds for lost or destroyed fuels; procedure.

79-3417. Refunds for lost or destroyed fuels; procedure. Every distributor shall be entitled to a refund from the state of the amount of motor-vehicle fuels or special fuels tax paid on any motor-vehicle fuels or special fuels of 100 gallons or more in quantity, which are lost or destroyed at any one time while such distributor is the owner thereof, through theft, leakage, fire, explosion, lightning, flood, storm or other cause beyond the control of the distributor. Such distributor shall notify the director in writing of such loss or destruction, the specific cause thereof, and the amount of motor-vehicle fuel or special fuel so lost or destroyed, within 60 days from the date of such loss or destruction. Within 30 days after notifying the director of such loss or destruction such distributor shall file with the director an affidavit on oath, stating the full circumstances and amount of the loss or destruction and other information requested by the director.The director shall examine all such claims and determine the amount to which the claimant is entitled. If any distributor entitled to a refund owes the state any motor-vehicle fuel or special fuel tax, penalties, or interest, the refund authorized by this section shall be credited upon such taxes, penalties and interest. When the director determines that any distributor is entitled to a refund under this section, and such refund cannot be effected by giving credit therefor, the director shall sign a voucher for the refund. Such amount shall be paid to the distributor from the revenue administration fee fund.History: L. 1933, ch. 317, § 17; L. 1984, ch. 360, § 1; L. 1992, ch. 106, § 16; July 1, 1993.
KS Stat § 79-3419 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3419 Enforcement of act; rules and regulations.

79-3419. Enforcement of act; rules and regulations. The director of taxation shall enforce the provisions of this act. The secretary of revenue shall adopt rules and regulations for the administration of this act. In the performance of the director's duties, the director of taxation may call upon the law enforcement officers of this state to perform their several duties within their respective jurisdiction, and it shall be the duty of each such law enforcement officer to render aid in the enforcement of the provisions of this act.The county attorneys of the several counties of this state shall prosecute all violations of the provisions of this act, and all civil proceedings arising or pending in their respective counties for recovery of taxes, penalties or interest, arising under the provisions of this act. The director of taxation may request of the attorney general the aid and assistance of the Kansas bureau of investigation for investigation of special cases. The director of taxation, the director of vehicles and the attorney general shall communicate to each other all information received concerning violations of the provisions of the motor-fuel tax law and also all information concerning suspected violations which in the opinion of any one of them requires investigation.The director of taxation shall designate auditors, appointed in writing by the director, to engage in the enforcement of the provisions hereof. Such auditors shall check distributors, retailers, refund permit holders or any person who uses, stores, transports, sells or delivers liquid fuels, motor-vehicle fuels or special fuels to insure strict compliance with the provisions of the motor-fuel tax law. The director or such auditor shall have authority to administer oaths, issue subpoenas, compel the attendance of witnesses and the production of books, papers, accounts, documents and testimony.In case of disobedience on the part of any person to comply with any subpoena issued hereunder, or the refusal of any witness to testify to any matter regarding which such person may be lawfully interrogated, it shall be the duty of the district court of the proper county, or the judge thereof on application of such director or auditor to 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. 1933, ch. 317, § 19; L. 1941, ch. 380, § 2; L. 1949, ch. 484, § 5; L. 1972, ch. 342, § 107; L. 1992, ch. 106, § 17; L. 1995, ch. 262, § 38; July 1.
KS Stat § 79-3421 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3421 Rewards for information of unlawful evasion of tax.

79-3421. Rewards for information of unlawful evasion of tax. The director is hereby authorized to pay out of any available funds in the revenue administration fee fund, hereinafter provided, to any person, other than a public officer or employee, who shall first furnish the director information of violation by any person of any of the provisions of this act, involving unlawful evasion of any motor-vehicle-fuels or special fuels tax, such sum as the director may deem proper, not exceeding 10% of the amount of tax so evaded or sought to be evaded; but such amount shall only be paid upon the sworn voucher of the claimant therefor and after collection of delinquent tax shall have been effected, or the person complained against shall have been convicted of violation of some provision of this act.History: L. 1933, ch. 317, § 21; L. 1992, ch. 106, § 19; July 1, 1993.
KS Stat § 79-3424 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3424 Exempt from other taxes.

79-3424. Exempt from other taxes. The business of using, manufacturing or selling of motor-vehicle fuels or special fuels shall not be subject to any excise, license, privilege or occupation tax other than the one herein imposed, whether such tax be imposed by the state of Kansas or by any municipal corporation or other political subdivision of this state; and no municipal corporation, or other political subdivision of this state, shall levy or collect any tax upon, or measured by, the sale, receipt, importation, distribution or use of motor-vehicle fuel or special fuel, or any excise, license, privilege, or occupational tax upon the business of manufacturing, using, selling or delivering motor-vehicle fuels or special fuels.History: L. 1933, ch. 317, § 24; L. 1992, ch. 106, § 21; L. 2006, ch. 81, § 8; April 13.
KS Stat § 79-3425 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3425 Payment into state treasury; distribution of proceeds of tax.

79-3425. Payment into state treasury; distribution of proceeds of tax. All of the amounts collected under the motor-fuel tax law and amendments thereto, except amounts collected pursuant to K.S.A. 79-3408c, and amendments thereto, shall be remitted by the director 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. The state treasurer shall credit such amount as the director shall order in the motor-vehicle fuel tax refund fund to be used for the purpose of paying motor-vehicle fuel tax refunds as provided by law. The state treasurer shall credit the remainder of such amounts as follows: To the state highway fund amounts specified in K.S.A. 79-34,142, and amendments thereto, to a special city and county highway fund which is hereby created, amounts specified in K.S.A. 79-34,142, and amendments thereto, to be apportioned and distributed in the manner provided in K.S.A. 79-3425c, and amendments thereto, and to the current production account and the new production account of the Kansas qualified agricultural ethyl alcohol producer incentive fund, which is hereby created in the state treasury, in the amount and in the manner specified in K.S.A. 79-34,161, and amendments thereto, to be expended in the manner provided in K.S.A. 79-34,162, and amendments thereto.History: L. 1933, ch. 317, § 25; L. 1949, ch. 484, § 6; L. 1957, ch. 429, § 23; L. 1969, ch. 462, § 3; L. 1970, ch. 397, § 6; L. 1970, ch. 398, § 3; L. 1972, ch. 252, § 13; L. 1974, ch. 441, § 1; L. 1975, ch. 427, § 249; L. 1976, ch. 426, § 3; L. 1979, ch. 325, § 5; L. 1979, ch. 323, § 5; L. 1983, ch. 320, § 3; L. 1987, ch. 388, § 7; L. 1999, ch. 137, § 29; L. 2001, ch. 5, § 454; L. 2001, ch. 167, § 9; July 1.