reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5116 Abolition of motor vehicle reciprocity commission; transfer of powers, duties and functions; preservation of interstate contracts, arrangements and declarations.

75-5116.
Abolition of motor vehicle reciprocity commission; transfer of powers, duties and functions; preservation of interstate contracts, arrangements and declarations.
(a) The motor vehicle reciprocity commission created by K.S.A. 74-4301 is hereby abolished on and after July 1, 1973.
(b) From and after July 1, 1973, all of the powers, duties and functions of the existing motor vehicle reciprocity commission are hereby transferred to and conferred and imposed upon the director of vehicles created by this act, except as is herein otherwise provided.
(c) From and after July 1, 1973, the director of vehicles created by this act shall be the successor in every way to the powers, duties and functions of the motor vehicle reciprocity commission in which the same were vested prior to the effective date of this act, except as herein otherwise provided. Every act performed in the exercise of such powers, duties and functions by or under the authority of the director of vehicles created by this act shall be deemed to have the same force and effect as if performed by the motor vehicle reciprocity commission in which such functions were vested prior to the effective date of this act.
(d) From and after July 1, 1973, whenever the motor vehicle reciprocity commission, or words of like effect, is referred to or designated by a statute, contract or other document, such reference or designation shall be deemed to apply to the director of vehicles created by this act.
(e) All interstate contracts, arrangements or declarations of the motor vehicle reciprocity commission in existence on July 1, 1973, shall continue to be effective and shall be deemed to be duly made interstate contracts, arrangements or declarations of the director of vehicles created by this act, until revised, amended, revoked or nullified by the director of vehicles and the same is approved by the governor.
(f) From and after July 1, 1973, the director of vehicles created by this act shall be a continuation of the motor vehicle reciprocity commission created by K.S.A. 74-4301.
History:
L. 1972, ch. 342, § 16; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5117 Director of alcoholic beverage control; creation and administration of division of alcoholic beverage control.

75-5117.
Director of alcoholic beverage control; creation and administration of division of alcoholic beverage control.
There is hereby established, within and as a part of the department of revenue, a division of alcoholic beverage control, the head of which shall be the director of alcoholic beverage control. Under the supervision of the secretary of revenue, the director of alcoholic beverage control shall administer the division of alcoholic beverage control. The secretary of revenue shall appoint the director of alcoholic beverage control, subject to confirmation by the senate as provided in K.S.A. 75-4315b, and amendments thereto, and the director shall serve at the pleasure of the secretary of revenue. Except as provided by K.S.A. 46-2601, and amendments thereto, no person appointed as director shall exercise any power, duty or function as director until confirmed by the senate. The director of alcoholic beverage control shall be in the unclassified service and shall receive an annual salary fixed by the secretary of revenue and approved by the governor.
History:
L. 1972, ch. 342, § 17; L. 1982, ch. 347, § 66; L. 2008, ch. 121, § 27; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5118 Director and division of alcoholic beverage control; transfer of powers, duties, functions.

75-5118.
Director and division of alcoholic beverage control; transfer of powers, duties, functions.
(a) All of the powers, duties and functions of the existing office of the state director of alcoholic beverage control and the existing state director of alcoholic beverage control are hereby transferred to and conferred and imposed, respectively, upon the division of alcoholic beverage control and the director of alcoholic beverage control created by this act, except as is hereby otherwise provided.
(b) The division of alcoholic beverage control and the director of alcoholic beverage control created by this act shall be the successors in every way, respectively, to the powers, duties and functions of the office of state director of alcoholic beverage control and the state director of alcoholic beverage control in which they were vested prior to the effective date of this act, except as herein otherwise provided. Every act performed under the authority of the division of alcoholic beverage control or the director of alcoholic beverage control created by this act, respectively, shall be deemed to have the same force and effect as if performed by the office of state director of alcoholic beverage control or the state director of alcoholic beverage control, respectively, in which such functions were vested prior to the effective date of this act.
(c) Whenever the office of state director of alcoholic beverage control is referred to or designated by a statute, contract or other document, such reference or designation shall be deemed to apply to the division of alcoholic beverage control created by this act.
(d) Whenever the state director of alcoholic beverage control is referred to or designated by law, contract or other document, such reference shall be deemed to apply to the director of alcoholic beverage control created by this act.
(e) All orders and directives of the state director of alcoholic beverage control or the office of the state director of alcoholic beverage control in existence on the effective date of this act, shall continue to be effective and shall be deemed to be orders and directives of the director of alcoholic beverage control or the division of alcoholic beverage control created by this act, respectively, until revised, amended or nullified pursuant to law.
(f) The division of alcoholic beverage control and the director of alcoholic beverage control created by this act, respectively shall be continuations of the office of state director of alcoholic beverage control and the state director of alcoholic beverage control created by K.S.A. 41-201 and amendments thereto.
History:
L. 1972, ch. 342, § 18; L. 1985, ch. 170, § 24; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5120a Rules and regulations.

75-5120a.
Rules and regulations.
(a) All of the powers, duties and functions of the director of alcoholic beverage control of the department of revenue and the state alcoholic beverage control board of review relating to the adoption and promulgation of rules and regulations are hereby transferred to and conferred and imposed upon the secretary of revenue.
(b) All rules and regulations of the director of alcoholic beverage control of the department of revenue and the state alcoholic beverage control board of review in existence on the effective date of this act, shall continue to be effective and shall be deemed to be duly adopted rules and regulations of the secretary of revenue, until revised, amended, revoked or nullified pursuant to law.
History:
L. 1985, ch. 170, § 23; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5121 Attorneys for department; appointment; chief attorney.

75-5121. Attorneys for department; appointment; chief attorney.
The secretary of revenue may appoint attorneys for the department of revenue and its divisions and officers, except attorneys for the state board of tax appeals and the division and director of alcoholic beverage control. All attorneys appointed under this section shall be subject to assignment and reassignment of duty within the department of revenue as may be determined by the attorney designated by the secretary of revenue as chief attorney of the department of revenue. Not more than three attorneys appointed under this section shall be in the classified service under the Kansas civil service act. All other attorneys, including the chief attorney of the department of revenue, appointed under this section shall be in the unclassified service under the Kansas civil service act and shall receive annual salaries fixed by the secretary of revenue and approved by the governor.
History:
L. 1972, ch. 342, § 21; L. 1985, ch. 287, § 1; L. 2008, ch. 109, § 71; L. 2014, ch. 141, § 78; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5122 Employees; appointing authority; classified civil service.

75-5122.
Employees; appointing authority; classified civil service.
Each administrative head shall appoint, subject to the Kansas civil service act, all subordinate officers and employees of such administrative head's division, section or other unit of the department of revenue. Except as otherwise specifically provided by law, all such subordinate officers and employees shall be within the classified service.
History:
L. 1972, ch. 342, § 22; L. 1989, ch. 291, § 1; April 27.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5123 Transition; preservation of civil rights of action and proceedings; criminal actions not to abate.

75-5123.
Transition; preservation of civil rights of action and proceedings; criminal actions not to abate.
(a) No suit, action, or other proceeding, judicial or administrative, lawfully commenced, or which could have been commenced, by or against any existing state agency mentioned in this act, or by or against any officer of the state in his or her official capacity or in relation to the discharge of his or her official duties, shall abate by reason of the taking effect of reorganization under the provisions of this act. The court may allow any such suit, action, or other proceeding to be maintained by or against the successor of any such existing state agency, or any officer affected.
(b) No criminal action commenced or which could have been commenced by the state shall abate by the taking effect of this act.
History:
L. 1972, ch. 342, § 23; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5124 Same; transfer of employees; rights preserved.

75-5124.
Same; transfer of employees; rights preserved.
Effective July 1, 1972, officers and employees who were engaged prior to said date in the performance of powers, duties, and functions of any existing state agency which becomes a part of the department of revenue created by this act or the powers, duties and functions of which are transferred to the department of revenue created by this act, and who, in the opinion of the secretary of revenue are necessary to perform the powers, duties, and functions of the department of revenue, or of any division, section, or other unit thereof, shall become officers and employees of the department of revenue, and shall retain all retirement benefits and all rights of civil service which such officer or employee had before July 1, 1972, and their services shall be deemed to have been continuous. All transfers and any abolishment of positions of personnel in the classified civil service shall be in accordance with civil service laws and rules and regulations. Notwithstanding the foregoing provisions of this section, no person, who occupies a position on the effective date of this act which position (or a parallel position thereto) is provided by this act to be in the unclassified service, shall retain any rights of classified civil service. This section shall not apply to persons who are members of the motor vehicle reciprocity commission or port of entry board.
History:
L. 1972, ch. 342, § 24; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5125 Same; transfer of property and records.

75-5125.
Same; transfer of property and records.
In all cases where, under the provisions of this act, part or all of the powers, duties, and functions of any existing state agency are divided between the department of revenue and any other existing state agency, the department of revenue shall succeed to all property and records which were used for, or pertain to, the performance of the powers, duties, and functions transferred to it. Any conflict as to the proper disposition of such property or records arising under this section, and resulting from the transfer or abolishment, of any existing state agency, or all or part of the powers, duties, and functions thereof, shall be determined by the governor, whose decision shall be final.
History:
L. 1972, ch. 342, § 25; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5126 Same; governor to resolve conflicts.

75-5126.
Same; governor to resolve conflicts.
When any conflict arises as to the disposition of any power, function or duty or the unexpended balance of any appropriation as a result of any abolishment or transfer made by this act, or under authority of this act, such conflict shall be resolved by the governor, and the decision of the governor shall be final.
History:
L. 1972, ch. 342, § 26; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5127 Organization of department; delegation of powers.

75-5127.
Organization of department; delegation of powers.
The secretary of revenue may organize the department of revenue in the manner he or she deems most efficient, so long as the same is not in conflict with law. Division heads shall perform such duties and exercise such powers as the secretary of revenue may prescribe and such duties and powers as are prescribed by law. Division heads shall act for, and exercise the powers of, the secretary of revenue to the extent authority to do so is delegated by the secretary of revenue to the division head. Personnel of each division shall perform such duties and exercise such powers as the head of the division may prescribe and such duties and powers as are prescribed by law. Personnel of each division shall act for and exercise the powers of, their division head to the extent authority to do so is delegated by the division head.
History:
L. 1972, ch. 342, § 27; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5128 Surety bonds and escrow agreements made under acts administered by secretary of revenue.

75-5128.
Surety bonds and escrow agreements made under acts administered by secretary of revenue.
(a) Any corporate surety bond required to be executed and filed under any act administered by the secretary of revenue shall be signed as surety by a corporate surety authorized to do business in the state of Kansas.
(b) The escrow agent under any escrow agreement which is made in lieu of executing and filing a corporate surety bond under any act administered by the secretary of revenue shall be a financial institution authorized to do business in the state of Kansas.
History:
L. 1978, ch. 414, § 1; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5129 Sale of certain state real estate in Clark county authorized; procedure.

75-5129.
Sale of certain state real estate in Clark county authorized; procedure.
(a) The secretary of revenue is hereby authorized to sell the following described state property located in Clark county, Kansas; to-wit: Lots 1, 2, 3 and 4 in block 12 in the original town of Sitka, according to the recorded plat.
(b) Before any such sale shall be made, the interest in said real estate shall be appraised by three disinterested persons, acquainted with land values in the county where said land is located and appointed as provided in K.S.A. 75-3043a. Such appraisement shall be in writing and filed with the secretary, and the cost of the appraisement shall be paid from the proceeds of the sale. Thereafter, the secretary shall solicit sealed bids by public notice inserted in one publication in a newspaper of general circulation in the county where said land is situated, and authorized by law to publish legal notices.
Said sale shall be made to the highest responsible bidder who submits his or her bid within thirty days after publication of such notice, except that in no case shall said real estate be sold for less than the appraised value thereof. The secretary may reject any and all bids, and, in any case, new bids may be called for as in the first instance. When a bid has been accepted, the acceptance thereof shall be made a part of the records of the secretary. Upon acceptance of any such bid, a deed conveying such real estate shall be approved by the attorney general and shall be executed by the secretary, and duly acknowledged by him or her before any officer authorized by law to take acknowledgments. Said deed shall contain a recital that all proceedings for the conveyance of such land were made in compliance with this act, and said recital shall be prima facie evidence that said proceedings were had in the manner and form recited. When such real estate is sold, the proceeds thereof, after deduction of the expenses of the sale and the cost of the appraisement of the real estate, shall be paid into the state treasury.
History:
L. 1979, ch. 273, § 1; April 13.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5132 Sale of tax forms and related publications; disposition of proceeds; publications fee fund.

75-5132.
Sale of tax forms and related publications; disposition of proceeds; publications fee fund.
(a) The secretary of revenue may fix, charge and collect fees to recover all or any part of the costs incurred in the preparation, printing and dissemination of bulk orders of tax forms numbering 100 or more, compilations containing tax forms and related instructions, and compilations containing tax statutes and related rules and regulations of the department of revenue.
(b) There is hereby created the publications fee fund in the state treasury. 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 publications fee fund.
(c) All expenditures from the publications fee 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 by a person or persons designated by the secretary.
History:
L. 1983, ch. 269, § 1; L. 2001, ch. 5, § 397; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5133a Exchange of information agreements between secretaries of revenue and human resources.

75-5133a.
Exchange of information agreements between secretaries of revenue and human resources.
The secretary of revenue is hereby authorized to enter into a reciprocal exchange agreement with the secretary of labor for the purpose of identifying taxpayers who have failed to file a return or pay the tax, penalty and interest required under any of the tax provisions administered by the director of taxation or secretary of labor. Information authorized to be exchanged pursuant to such agreement shall include only the taxpayer's name, social security number, last known address and telephone number.
History:
L. 1993, ch. 192, § 3; L. 2004, ch. 179, § 121; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5133c Fingerprinting and criminal history; access to federal tax information.

75-5133c. Fingerprinting and criminal history; access to federal tax information.
(a) The secretary of revenue may require, as a qualification for initial or continuing employment or contracting with the department of revenue, all persons having access to federal tax information received directly from the internal revenue service to be fingerprinted and submit to a state and national criminal history record check. The fingerprints shall be used to identify the person and to determine whether the person has a record of criminal arrests and convictions in this state or other jurisdictions. The secretary is authorized to submit the fingerprints to the Kansas bureau of investigation and the federal bureau of investigation for a state and national criminal history record check. Local and state law enforcement officers and agencies shall assist the secretary in the taking and processing of fingerprints of such persons and shall release all records of a person's arrests and convictions to the secretary.
(b) The secretary may use the information obtained from fingerprinting and a person's criminal history only for the purposes of verifying the identification of such person and in the official determination of the fitness of such person's qualification for initial or continuing employment. Disclosure or use of any information received by the secretary or a designee of the secretary for any purpose other than the purpose provided for in this section shall be a class A nonperson misdemeanor and shall constitute grounds for removal from office or termination of employment. Nothing in this section shall prevent disclosure of any information received by the secretary pursuant to this section to the post auditor in accordance with the provisions of the legislative post audit act.
(c) Whenever the secretary requires fingerprinting, any associated costs shall be paid by the agency or contractor.
History:
L. 2017, ch. 101, § 1; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5134 Manager of revenue analysis; creation and administration of bureau of research and revenue analysis; powers and duties.

75-5134.
Manager of revenue analysis; creation and administration of bureau of research and revenue analysis; powers and duties.
There is hereby established, within and as a part of the department of revenue, a bureau of research and revenue analysis, the head of which shall be the manager of revenue analysis. Under the supervision of the secretary of revenue, the manager of revenue analysis shall administer the bureau of research and revenue analysis. The secretary of revenue shall appoint the manager of revenue analysis, and the manager shall serve at the pleasure of the secretary of revenue. The manager of revenue analysis shall be in the unclassified service under the Kansas civil service act and shall receive an annual salary fixed by the secretary of revenue and approved by the governor. The manager of revenue analysis shall exercise the powers and perform the duties and functions assigned or delegated by the secretary of revenue or prescribed by law.
History:
L. 1989, ch. 291, § 21; April 27.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5135 Authority to receive federal or other funds.

75-5135.
Authority to receive federal or other funds.
The secretary of revenue is hereby authorized to receive grants of money and funds appropriated under any federal act or from any other source.
History:
L. 1996, ch. 177, § 1; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5140 Collection of delinquent taxes from taxpayers; use of debt collection agencies by secretary of revenue.

75-5140.
Collection of delinquent taxes from taxpayers; use of debt collection agencies by secretary of revenue.
The secretary of revenue may, for the purposes of collecting any taxes more than six months delinquent due from a taxpayer, contract with any debt collection agency doing business within or without this state for the collection of such delinquent taxes, including penalties and interest thereon. Such delinquent tax claims may be forwarded to the debt collection agency for the purpose of litigation by its legal representatives in the name of the director of taxation or the director of property valuation, as the case requires, and at the debt collection agency's expense, less court costs, as a means of facilitating and expediting the collection process.
History:
L. 1983, ch. 289, § 7; L. 1993, ch. 191, § 1; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5141 Same; fees for collection agency services; disposition of amounts collected.

75-5141.
Same; fees for collection agency services; disposition of amounts collected.
Fees for services, reimbursements or other remuneration to such debt collection agency shall be based on the amount of tax, penalty and interest actually collected. Each contract entered into between the secretary of revenue and the debt collection agency shall provide for the payment of fees for such services, reimbursements or other remuneration not in excess of 50% of the total amount of delinquent taxes, penalty and interest actually collected.
All funds collected, less the fees for collection services as provided in the contract, shall be remitted to the director of taxation within 45 days from the date of collection from a taxpayer. Forms to be used for such purposes shall be prescribed by the director of taxation.
History:
L. 1983, ch. 289, § 8; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5142 Same; performance bond requirement.

75-5142.
Same; performance bond requirement.
Before entering into such a contract, the secretary of revenue shall require a bond for the debt collection agency not in excess of $100,000 guaranteeing compliance with the terms of the contract.
History:
L. 1983, ch. 289, § 9; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5143 Same; debt collection agency agreement under Kansas income tax act.

75-5143.
Same; debt collection agency agreement under Kansas income tax act.
A debt collection agency entering into a contract with the secretary of revenue for the collection of delinquent taxes pursuant to this act shall agree that it is receiving income from sources within this state or doing business in this state for purposes of the Kansas income tax act.
History:
L. 1983, ch. 289, § 10; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5144 Same; reciprocal agreements with agencies of other states.

75-5144.
Same; reciprocal agreements with agencies of other states.
The secretary of revenue is hereby authorized to enter into a reciprocal agreement with an agency of another state whereby such agency is to perform the service of collecting the delinquent taxes due and owing to the state of Kansas by taxpayers residing or domiciled in that state in consideration of the department of revenue performing the same service in this state for the state with which the agreement is made.
History:
L. 1983, ch. 289, § 11; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5145 Same; unlawful to utilize or divulge information; penalty.

75-5145.
Same; unlawful to utilize or divulge information; penalty.
It shall be unlawful for any debt collection agency, or agent or employee thereof, to utilize or divulge any such information other than for the purposes specifically authorized in the contract between the agency and the secretary of revenue, and any violation shall be a class B misdemeanor.
History:
L. 1983, ch. 289, § 15; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5146 Installment pay plans for tax liability; conditions; rules and regulations.

75-5146.
Installment pay plans for tax liability; conditions; rules and regulations.
(a) Any taxpayer or legal representative of any taxpayer may petition the secretary or secretary's designee for a pay plan whereby the taxpayer may pay an outstanding tax liability, including interest and penalty, on the installment method. The taxpayer shall submit to the secretary or secretary's designee a financial statement which verifies the taxpayer's inability to submit payment in full.
(b) The secretary or secretary's designee shall determine whether a pay plan is warranted by the taxpayer's financial condition and shall determine the length and conditions for such plan. If a taxpayer fails to comply with the terms of a pay plan established by the secretary or secretary's designee under this act, all tax, interest and penalty which is due shall be immediately collectible.
(c) The secretary shall adopt rules and regulations to administer and implement this act including the establishment of criteria governing the length and terms of such plans.
History:
L. 1988, ch. 383, § 4; April 14.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5148 Additional penalty for collection of delinquent tax.

75-5148.
Additional penalty for collection of delinquent tax.
The secretary of revenue or the secretary's designee may assess an additional penalty to be added to any delinquent tax owed by a taxpayer in an amount equal to the fee charged by a debt collection agency for the collection of such delinquent tax, as provided by K.S.A. 75-5140 et seq., and amendments thereto, and any charges required to be paid to any government agency within or without the state of Kansas for services rendered in connection with such collection.
History:
L. 1989, ch. 291, § 18; L. 1993, ch. 191, § 2; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5148a Warrant release filed by secretary of revenue.

75-5148a. Warrant release filed by secretary of revenue.
On and after January 1, 2024, for any warrant issued by the secretary of revenue, or the secretary's designee, that is the result of the taxpayer's failure to pay a tax owed to the state of Kansas, the secretary shall file a release of such warrant in the county where such warrant is docketed upon the taxpayer's full payment of the tax owed, including any interest, penalty and fees required for the filing and release or satisfaction of the warrant.
History:
L. 2023, ch. 92, § 1; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5151 Electronic funds transfers; authority of secretary of revenue.

75-5151.
Electronic funds transfers; authority of secretary of revenue.
The secretary of revenue may require, consistent with sound cash management policies, that any taxpayer whose total sales tax liability exceeds $45,000 in any calendar year, any taxpayer whose total withholding tax liability exceeds $45,000 in any calendar year, and any person owing any taxes or fees in connection with any return, report or document other than for sales tax or withholding tax liability, shall remit their tax liability by electronic funds transfer no later than the date required for such remittance except that the secretary may adopt rules and regulations prescribing alternative filing and payment dates not later than the last day of the month in which the tax was otherwise due. Electronic funds transfers may be made by wire transfers of funds through the federal reserve system or by any other means established by the secretary, with the approval of the state treasurer, which insures the availability of such funds to the state on the date of payment. Evidence of such payment shall be furnished to the secretary on or before the due date of the tax as established by law. Failure to timely make such payment in immediately available funds or failure to provide such evidence of payment in a timely manner shall subject the taxpayer to penalty and interest as provided by law for delinquent or deficient tax payments. All sales and use tax remittances from model 1, 2 and 3 sellers must be remitted electronically. Any data that accompanies a remittance must be formatted using uniform tax type and payment type codes approved by the secretary.
History: L. 1990, ch. 343, § 1; L. 2003, ch. 147, § 4; L. 2008, ch. 182, § 13; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5151a Filing by electronic means of returns prepared by paid preparers.

75-5151a.
Filing by electronic means of returns prepared by paid preparers.
(a) Subject to the requirements specified in K.S.A. 79-3220, and amendments thereto, the secretary of revenue may require a paid preparer to file some or all of the tax returns by electronic means whenever the department of revenue permits electronic filing.
(b) As used in this act: (1) "Electronic means" means computer generated electronic or magnetic media, web based applications or similar electronic, magnetic or computer based methods or applications;
(2) "paid preparer" means any person or business that prepares tax returns for compensation or employs or authorizes one or more persons to prepare such returns. The number of returns prepared per year shall be determined by including all returns prepared by the person or business, and by all employees or agents of the person or business, whether prepared at one location or multiple locations; and
(3) "tax returns" means returns or reports filed for any tax administered by the department of revenue including, but not limited to, income tax, sales and use tax, motor fuel tax, mineral tax and other excise taxes.
(c) The provisions of this section shall be effective on and after July 1, 2008.
History:
L. 2008, ch. 182, § 9; June 5.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5152 Sales and compensating tax attributable to sale of aviation fuel.

75-5152.
Sales and compensating tax attributable to sale of aviation fuel.
On or before each December 1, the secretary of revenue shall determine the amount of the total revenues received by the secretary from the taxes imposed pursuant to articles 36 and 37 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto and deposited in the state treasury and credited to the state general fund during the preceding fiscal year, which are attributable to the retail sale of aviation fuel.
History:
L. 1994, ch. 191, § 2; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5153 Additional tax assessments; deposits; interest.

75-5153.
Additional tax assessments; deposits; interest.
Whenever an assessment is issued for additional taxes relating to any tax administered by the department of revenue, the taxpayer may deposit with the director of taxation all or any portion of the amount of additional taxes so assessed together with interest and penalty related to that portion of the tax, and the amount so deposited shall not be subject to any interest or penalty for the period from the time such deposit is made until the time the liability is finally determined. If the amount of liability finally determined is less than the amount deposited, interest, if interest is otherwise paid on refunds of the type of tax involved, shall be paid on the overpayment at the same rate and in the same manner as allowed with regard to other overpayments of the type of tax involved.
History:
L. 1994, ch. 85, § 3; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5154 Abatement of certain taxes.

75-5154.
Abatement of certain taxes.
The secretary of revenue or the secretary's designee may, in the same manner and to the same extent as provided for income tax liabilities by K.S.A. 79-3233a through K.S.A. 79-3233i, and amendments thereto, abate all or part of a final liability for any excise tax imposed under the provisions of K.S.A. 12-1692 et seq., 12-1696 et seq., 41-501 et seq., 79-3301 et seq., 79-3370 et seq., 79-3401 et seq., 79-3490 et seq., 79-34,108 et seq., 79-3817 et seq., 79-4101 et seq., 79-41a01 or 79-5201 et seq., and amendments thereto.
History:
L. 1999, ch. 94, § 8; L. 2002, ch. 186, § 12; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5155 Rule and regulation authority of secretary of revenue.

75-5155.
Rule and regulation authority of secretary of revenue.
The secretary of revenue is hereby authorized to adopt rules and regulations necessary to administer and not inconsistent with the provisions of chapters 41 and 79 of the Kansas Statutes Annotated. All rules and regulations of the secretary of revenue in existence on the effective date of this act shall continue to be in effect and shall be deemed to be rules and regulations of the secretary until revised, amended or nullified pursuant to law.
History:
L. 2002, ch. 186, § 2; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5156 Issuance of drivers' licenses and identification cards; security requirements; training program.

75-5156.
Issuance of drivers' licenses and identification cards; security requirements; training program.
(a) The division of vehicles of the department of revenue shall subject all persons and examiners authorized to manufacture, produce or issue drivers' licenses and identification cards to appropriate security clearance requirements, as defined by rules and regulations adopted by the secretary of revenue. To insure appropriate security clearance requirements, the division of vehicles may require fingerprinting of any person authorized to manufacture, produce or issue drivers' licenses and identification cards. The division of vehicles may submit such fingerprints to the Kansas bureau of investigation, federal bureau of investigation or other law enforcement agency for the purposes of verifying identity, level of security risk and obtaining records of criminal arrests and convictions. Any person who is determined to be a security risk by the division of vehicles shall not be eligible to manufacture, produce or issue drivers' licenses or identification cards.
(b) The division of vehicles shall establish training programs for employees who engage in the issuance of drivers' license and identification cards regarding document recognition and federal rules used to determine lawful presence.
(c) The division of vehicles shall ensure the physical security of locations where drivers' licenses and identification cards are produced and the security of document materials and papers from which drivers' licenses and identification cards are produced.
(d) In the event that a social security account number is already registered or associated with another person to whom any state has issued a driver's license or identification card, the division of vehicles shall resolve the discrepancy and take appropriate action.
(e) The division of vehicles shall retain any documentation presented to secure a license or identification card when the division of vehicles has reasonable grounds to believe the documentation or the application is fraudulent.
(f) The division of vehicles may disclose motor vehicle records, including photographs or digital images maintained in connection with the issuance of drivers' licenses, to any federal, state or local agency, including any court or law enforcement agency, to assist such agency in carrying out the functions required of such governmental agency. In January of each year, the division shall report to the house committee on veterans, military and homeland security regarding the utilization of the provisions of this subsection.
History:
L. 2007, ch. 160, § 1; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5158 Complaints relating to issuance of drivers' licenses and identification cards; procedure; report.

75-5158.
Complaints relating to issuance of drivers' licenses and identification cards; procedure; report.
The secretary of revenue shall provide procedures for persons to make complaints regarding allegations of discrimination, or other complaint topics, relating to the issuance of drivers' licenses and identification cards and shall provide for the investigation of such complaints. In January of each year, the secretary of revenue shall report to the house committee on veterans, military and homeland security regarding complaints made pursuant to this section and the disposition thereof.
History:
L. 2007, ch. 160, § 16; July 1.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5159 Division of vehicles modernization fund; creation.

75-5159.
Division of vehicles modernization fund; creation.
There is hereby created in the state treasury the division of vehicles modernization fund. All moneys credited to the division of vehicles modernization fund shall be used by the department of revenue only for the purpose of funding the replacement of the work processes, computer hardware and software and related equipment associated with the division of vehicle's functions related to titling, registration and tagging of vehicles, issuance of drivers' licenses and other identification documents and supporting administrative processes, including maintenance and operation of such computer hardware, software and related equipment. All expenditures from the division of vehicles modernization 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 secretary of the department of revenue.
History:
L. 2008, ch. 181, § 1; January 1, 2009.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5160 Division of vehicles modernization surcharge.

75-5160.
Division of vehicles modernization surcharge.
(a) In addition to any registration fee prescribed under article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, all applicants for vehicle registration shall pay at the time of registration a nonrefundable division of vehicles modernization surcharge in the amount of $4 for each vehicle being registered.
(b) Until January 1, 2013, the provisions of this section shall not apply to vehicles registered under K.S.A. 8-1,100 through 8-1,123 and K.S.A. 8-1,123a, and amendments thereto. On and after January 1, 2013, the provisions of this section shall apply to such vehicles.
History:
L. 2008, ch. 181, § 2; L. 2010, ch. 156, § 34; June 3.
2023 Kansas Statutes › Chapter 75 - State Departments; Public Officers And Employees › Article 51 - Department Of Revenue › 75-5161 Tax assessment; settlement authority; secretary of revenue.

75-5161. Tax assessment; settlement authority; secretary of revenue.
In addition to other provisions and authority granted under law, the secretary of revenue shall have the authority to equitably resolve any assessment resulting from an audit, or any portion of such assessment, that is pending in the administrative appeals process before the secretary or secretary's designee pursuant to K.S.A. 79-3226 or 79-3610, and amendments thereto, or the state board of tax appeals, or is pending in the judicial review process before any state or federal district or appellate court. Such settlement authority shall include the ability to resolve the amount of tax, penalty or interest due in the settlement agreement.
History:
L. 2009, ch. 142, § 1; L. 2014, ch. 141, § 79; July 1.
2023 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.
2023 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.