reglab/housing_qa huggingface dataset:
KS Stat § 75-5162 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5162 Delinquent tax liability; service fee for taxpayer installment payment plans and abatements; requirements; remittance of such fees to state treasurer, distribution.

75-5162. Delinquent tax liability; service fee for taxpayer installment payment plans and abatements; requirements; remittance of such fees to state treasurer, distribution. (a) For any tax established pursuant to law which is administered by the Kansas department of revenue, any taxpayer having a delinquent tax liability and entering into an agreement with the department providing for an installment payment plan allowing the pay off of such liability in a time period in excess of 90 days from the date when such agreement is entered into shall be assessed a service fee of $25.(b) Any taxpayer requesting a full or partial abatement of tax liability pursuant to K.S.A. 79-3233a, 79-3618 or 75-5154, and amendments thereto, shall be assessed a service fee of $50.(c) The department, when remitting funds to the United States internal revenue service in response to a levy on those funds, may withhold from the funds a service fee of $22.(d) The secretary of revenue shall remit all moneys received by or for the secretary from such fees and collected under 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 recovery fund for enforcement actions and attorney fees, which is hereby established in the state treasury and which may be used for the administration and operation of the department. The secretary of revenue shall remit the first $350,000 of delinquent taxes, including penalties and interest, collected during any fiscal year for income tax or any other tax that would otherwise be deposited 100% in the state general fund, to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the recovery fund for enforcement actions and attorney fees. All expenditures from the recovery fund for enforcement actions and attorney fees shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the secretary of revenue or by a person or persons designated by the secretary.History: L. 2010, ch. 123, § 17; L. 2013, ch. 87, § 1; July 1.
KS Stat § 75-5171 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5171 Kansas charitable gaming act; citation of act.

75-5171. Kansas charitable gaming act; citation of act. K.S.A. 75-5171 through 75-5188, and amendments thereto, shall be known and may be cited as the Kansas charitable gaming act.History: L. 2015, ch. 62, § 1; July 1.
KS Stat § 75-5172 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5172 Same; purpose.

75-5172. Same; purpose. (a) The legislature hereby declares that charitable gaming conducted by charitable organizations is an important method of raising funds for legitimate charitable purposes and is in the public interest. The purpose of this act is to establish an effective and efficient mechanism for regulating charitable gaming which includes:(1) Defining the scope of charitable gaming activities;(2) setting standards for the conduct of charitable gaming which insure honesty and integrity;(3) providing for means of accounting for all moneys generated through the conduct of charitable gaming; and(4) providing suitable penalties for violations of applicable laws and administrative rules and regulations.(b) The intent of this act is to:(1) Prevent the commercialization of charitable gaming;(2) prevent participation in charitable gaming by criminal and other undesirable elements; and(3) prevent the diversion of funds from legitimate charitable purposes.(c) In order to carry out the purpose and intent, the provisions of this act and any administrative rules and regulations promulgated in accordance with this act shall be construed in the public interest and strictly enforced.History: L. 2015, ch. 62, § 2; July 1.
KS Stat § 75-5174 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5174 Same; power to regulate, license and tax charitable games.

75-5174. Same; power to regulate, license and tax charitable games. (a) The power to regulate, license and tax the management, operation and conduct of and participation in games of bingo and raffles is hereby vested exclusively in the state.(b) The raffle of a motor vehicle shall be deemed an isolated or occasional sale of such motor vehicle to the raffle winner and subject to retailer's sales tax pursuant to K.S.A. 79-3603(o), and amendments thereto.History: L. 2015, ch. 62, § 4; July 1.
KS Stat § 75-5176 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5176 Same; taxation.

75-5176. Same; taxation. For the purpose of providing revenue which may be used by the state and for the privilege of operating or conducting games of bingo under the authority of this act:(a) There is hereby levied and there shall be collected and paid by each licensee a tax at the rate of 3% upon the gross receipts received by the licensee from charges for participation in call bingo games using reusable bingo cards and any admission fees or charges. The tax imposed by this section shall be in addition to the license fee imposed under K.S.A. 75-5175, and amendments thereto.(b) There is hereby levied and there shall be collected and paid by each distributor a tax at a rate of $0.002 upon each bingo face sold or distributed by the distributor to each licensee conducting call bingo games within the state of Kansas. The distributor shall include the tax due under this subsection in the sales price of each bingo face paid by the licensee and such tax shall be itemized separately on the invoice provided to the licensee.(c) There is hereby levied and there shall be collected and paid by each distributor a tax at a rate of 1% upon the total of the printed retail sales price of all tickets in each box of instant bingo tickets sold or distributed by the distributor to each licensee conducting instant bingo games within the state of Kansas. The distributor shall include the tax due under this subsection in the sales price of each box paid by the licensee and such tax shall be itemized separately on the invoice provided to the licensee.(d) If a distributor does not receive payment in full from a licensed organization within 60 days of the delivery of call bingo and instant bingo supplies, the supplier shall notify the department of charitable gaming in writing of the delinquency. Upon receipt of the notice of delinquency, the department of charitable gaming may revoke or suspend the license.(e) Whenever, in the judgment of the administrator, it is necessary, in order to secure the collection of the tax due under subsection (b), the administrator shall require any distributor subject to such tax to file a bond with the director under conditions established by and in such form and amount as prescribed by rules and regulations adopted by the secretary.History: L. 2015, ch. 62, § 6; July 1.
KS Stat § 75-5178 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5178 Same; determining correctness of returns; subpoenas and interrogatories.

75-5178. Same; determining correctness of returns; subpoenas and interrogatories. (a) For the purpose of ascertaining the correctness of any return or for the purpose of determining the receipts and remittances of any licensee or distributor, the administrator may examine any books, papers, records or memoranda, bearing upon the matters required to be included in the records of the licensee or distributor. The administrator may require the attendance of the licensee or distributor in the county where the licensee or distributor resides, or where the location of the registered premises for bingo games or raffles are located, or of any person having knowledge relating to such records, and may take testimony and require proof of such person or persons.(b) The administrator may issue subpoenas to compel access to or for the production of such books, papers, records or memoranda in the custody of or to which the licensee or distributor has access, or to compel the appearance of such persons. The administrator may issue interrogatories to any such person to the same extent and subject to the same limitations as would apply if the subpoena or interrogatories were issued or served in aid of a civil action in the district court. The administrator may administer oaths and take depositions to the same extent and subject to the same limitations as would apply if the deposition was in aid of a civil action in the district court. In case of the refusal of any person to comply with any subpoena or interrogatory or to testify to any matter regarding which such person lawfully may be questioned, the district court of any county, upon application of the administrator, may order such person to comply with such subpoena or interrogatory or to testify. Failure to obey the court's order may be punished by the court as contempt. Subpoenas or interrogatories issued under the provisions of this section may be served upon individuals and corporations in the manner provided in K.S.A. 60-304, and amendments thereto, for the service of process by any officer authorized to serve subpoenas in civil actions or by the administrator.History: L. 2015, ch. 62, § 8; July 1.
KS Stat § 75-5180 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5180 Same; revocation or suspension of license; hearings; procedure; injunctions.

75-5180. Same; revocation or suspension of license; hearings; procedure; injunctions. (a) The administrator, after a hearing in accordance with the provisions of the Kansas administrative procedure act, may revoke or suspend any license or registration certificate issued under the provisions of this act for any of the following reasons:(1) The licensee or registrant has obtained the license or registration certificate by giving false information in the application therefor;(2) the licensee or registrant has violated any of the laws of the state of Kansas or provisions of this act or any rules and regulations adopted pursuant thereto for the registration, licensing, taxing, management, conduct or operation of games of bingo or raffles; or(3) the licensee or registrant has become ineligible to obtain a license under this act.(b) Any action of the administrator pursuant to subsection (a) is subject to review in accordance with the Kansas judicial review act. In case of the revocation of the license of any licensee or the registration of any registrant, no new license or registration shall be issued to such lessor, sublessor or organization, or any person acting for or on its behalf, for a period of six months thereafter. No revocation or suspension of a license or registration certificate shall be for a period in excess of one year if the applicant otherwise is qualified on the date the applicant makes a new application therefor.(c) The administrator is hereby authorized to enjoin any person from managing, operating or conducting any raffle or any games of bingo, or from leasing any premises for such purposes, if such person does not possess a valid license or registration certificate issued pursuant to the provisions of the Kansas charitable gaming act. The administrator shall be entitled to have an order restraining such person from managing, operating or conducting any raffle or any games of bingo or for any other purpose contrary to the provisions of the Kansas charitable gaming act or from leasing premises for any of such purposes. No bond shall be required for any such restraining order, nor for any temporary or permanent injunction issued in such proceedings.History: L. 2015, ch. 62, § 10; July 1.
KS Stat § 75-5181 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5181 Same; administration and enforcement of act.

75-5181. Same; administration and enforcement of act. (a) The administration and enforcement of the Kansas charitable gaming act and any rules and regulations adopted pursuant thereto shall be vested in the administrator.(b) Upon recommendation of the administrator, the secretary shall adopt all rules and regulations necessary for the administration and enforcement of the Kansas charitable gaming act by the administrator.History: L. 2015, ch. 62, § 11; July 1.
KS Stat § 75-5182 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5182 Same; disposition of fees and tax proceeds; state charitable gaming regulation fund.

75-5182. Same; disposition of fees and tax proceeds; state charitable gaming regulation fund. (a) All amounts received by or for the administrator from license and registration fees pursuant to this act shall be remitted 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 charitable gaming regulation fund, except as provided by K.S.A. 75-5183, and amendments thereto.(b) All amounts received by or for the administrator from the tax levied pursuant to K.S.A. 75-5176, and amendments thereto, shall be remitted 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.(c) There is hereby created, in the state treasury, the state charitable gaming regulation fund. Except as provided by K.S.A. 75-5183, and amendments thereto, each deposit remitted to the state treasurer pursuant to subsection (b) shall be credited to the state charitable gaming regulation fund. Except as provided by subsections (d) and (e), all moneys in the state charitable gaming regulation fund shall be expended for the administration and enforcement of the Kansas charitable gaming act, and rules and regulations adopted pursuant thereto. Such expenditures shall be made upon vouchers approved by the administrator.(d) Except as otherwise provided by this act, all operating expenses of the administrator related to the administration and enforcement of the Kansas charitable gaming act appropriated by the legislature shall be paid from the state charitable gaming regulation fund. At the end of each fiscal year, the director of accounts and reports shall transfer to the state general fund any moneys in the state charitable gaming regulation fund on each such date in excess of the amount required to pay all operating expenses of the administrator related to the administration and enforcement of the Kansas charitable gaming act.History: L. 2015, ch. 62, § 12; July 1.
KS Stat § 75-5183 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5183 Same; charitable gaming refund fund.

75-5183. Same; charitable gaming refund fund. There is hereby created the charitable gaming refund fund in the state treasury. The Kansas charitable gaming refund fund shall be a refund clearing fund and refunds of the fees imposed under K.S.A. 75-5175, and amendments thereto, and of the tax levied under K.S.A. 75-5176, and amendments thereto, shall be made from such fund. The charitable gaming refund fund shall be maintained by the administrator from the license and registration fees received and taxes collected under the Kansas charitable gaming act in an amount sufficient for such refunds not to exceed $10,000.History: L. 2015, ch. 62, § 13; July 1.
KS Stat § 75-5184 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5184 Same; distribution of disposable bingo cards and instant bingo tickets; registration.

75-5184. Same; distribution of disposable bingo cards and instant bingo tickets; registration. (a) No person or entity shall sell or distribute any bingo faces, bingo cards or instant bingo tickets to any licensee unless such person or entity has been issued a distributor registration certificate by the administrator. Application for registration shall be submitted to the administrator and shall be accompanied by a fee of $500 and shall be made upon forms prescribed by the administrator.(b) Each distributor registration certificate shall expire at midnight on June 30 following its date of issuance. Application for renewal of a registration certificate shall be submitted to the administrator and shall be accompanied by a fee of $500 and shall be made upon forms prescribed by the administrator.(c) The administrator shall establish, by rules and regulations adopted under the Kansas charitable gaming act, reasonable criteria for approval of applications for registration. The administrator shall refuse to register a distributor if any owner, manager or employee thereof, within five years prior to registration, has been convicted of or pleaded guilty or nolo contendere to any felony or illegal gambling violation in this or any other jurisdiction.(d) All distributors shall maintain for a period of not less than three years full and complete records of all bingo cards, bingo faces and instant bingo tickets sold or distributed to licensees. Such records shall be made available for inspection by any authorized representative of the administrator.History: L. 2015, ch. 62, § 14; July 1.
KS Stat § 75-5185 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5185 Same; penalties and fines for violation of act.

75-5185. Same; penalties and fines for violation of act. (a) In addition to or in lieu of any other civil or criminal penalty provided by law, the administrator, upon a finding that a licensee, lessor or distributor has violated any provision of the Kansas charitable gaming act or any rule and regulation adopted pursuant thereto, shall impose on such licensee, lessor or distributor a civil fine not exceeding $500 for each violation.(b) No fine shall be imposed pursuant to this section except upon the written order of the administrator to the licensee, lessor or distributor who committed the violation. Such order shall state the violation, the fine to be imposed and the right of the licensee, lessor or distributor to appeal the order. Such order shall be subject to appeal and review in the manner provided by the Kansas administrative procedure act.(c) Any fine collected pursuant to this section shall be remitted 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 charitable gaming regulation fund.History: L. 2015, ch. 62, § 15; July 1.
KS Stat § 75-5186 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5186 Same; administrator of charitable gaming; powers and duties.

75-5186. Same; administrator of charitable gaming; powers and duties. (a) The secretary of revenue shall designate an administrator of charitable gaming. The administrator of charitable gaming shall be in the unclassified service and shall receive an annual salary fixed by the secretary of revenue and approved by the governor.(b) Under the supervision of the secretary, the administrator of charitable gaming shall administer and enforce the provisions of the Kansas charitable gaming act and any rules and regulations adopted pursuant thereto. The administrator's exclusive duties shall be the administration and enforcement of the Kansas charitable gaming act and any rules and regulations adopted pursuant thereto. The administrator shall be solely accountable to and report to the secretary of revenue.History: L. 2015, ch. 62, § 16; July 1.
KS Stat § 75-5187 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5187 Same; severability.

75-5187. Same; severability. If any provision of the Kansas charitable gaming act or the application thereof to any person or circumstances is held unconstitutional or otherwise invalid, such unconstitutionality or invalidity shall not affect other provisions or applications of the act which can be given effect without the unconstitutional or invalid provision or application, and, to this end, the provisions of this act are severable.History: L. 2015, ch. 62, § 17; July 1.
KS Stat § 75-5188 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5188 Same; rules and regulations; annual report.

75-5188. Same; rules and regulations; annual report. (a) The department of revenue shall adopt rules and regulations governing the conduct of raffles by nonprofit religious, charitable, fraternal, educational and veterans' organizations. The rules and regulations may include, but not be limited to, standards for the preparation, sale and accountability of tickets, the conduct of drawings and the awarding of prizes.(b) The administrator shall prepare an annual report on the operation of charitable raffles in this state. The report shall contain any recommended changes to the law to enhance the enforcement of the act. The annual report shall be submitted to the house and senate committees on federal and state affairs. The report shall be submitted on or before January 15 of each year beginning in 2016 and ending with the report due on or before January 15, 2018.History: L. 2015, ch. 62, § 18; July 1.
KS Stat § 75-5189 (2021)
2021 Kansas Statutes|Chapter 75 - State Departments; Public Officers And Employees|Article 51 - Department Of Revenue|75-5189 Instant bingo vending machine agreements; disposition of proceeds from sales.

75-5189. Instant bingo vending machine agreements; disposition of proceeds from sales. (a) The executive director of the Kansas lottery is authorized to enter into agreements with any nonprofit organization licensed under K.S.A. 75-5171 et seq., and amendments thereto, for the operation of instant bingo vending machines, as defined in K.S.A. 74-8702, and amendments thereto, to be located on the premises of such nonprofit organization, provided, that not more than two instant bingo vending machines may be located on the premises of such nonprofit organization. Such agreements shall provide for the remittance of the gross receipts from the sale of instant bingo tickets via any instant bingo vending machine to the nonprofit organization.(b) All sales of instant bingo tickets via an instant bingo vending machine operated pursuant to an agreement shall be considered sales by the nonprofit organization, and all proceeds from such sales shall be remitted to the nonprofit organization.History: L. 2018, ch. 96, § 8; May 24.