reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 40 - Municipal Tax Levies › 79-4003 Same; bonds to supplement special fund; election; notice; use of moneys.

79-4003.
Same; bonds to supplement special fund; election; notice; use of moneys.
Whenever a majority of the electors voting at a bond election in any municipality, as the same is defined in K.S.A. 10-1101, shall vote in favor of the issuance of bonds of such municipality for the purpose of providing funds for the purchase or acquisition of a site and the construction thereon of a new public library building, and prior thereto, under the authority of and in compliance with K.S.A. 79-4001, said municipality has levied taxes and created and provided a special fund to be used to remodel, construct, reconstruct, furnish and equip an addition or annex to the library then being operated and maintained by said municipality, and said moneys in such special fund have not been expended for the purpose for which originally levied or appropriated, then, all moneys theretofore or thereafter credited to such special fund shall be used to supplement the moneys derived from the issuance of the bonds for the purchase or acquisition of a site and the construction thereon of a new public library building or may be used to furnish and equip such new library: Provided, That the notice of the bond election for the issuance of bonds for such new public library building and the question on the ballot used at such bond election shall state that all moneys theretofore or thereafter credited to said special fund will be used to supplement the moneys derived from the issuance of the bonds or to furnish and equip the new library building.
History:
L. 1961, ch. 80, § 1; March 6.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41 - Liquor Enforcement Tax › 79-4101 Imposition and rate of tax.

79-4101. Imposition and rate of tax.
(a) For the purpose of providing revenue which may be used by the state, counties and cities in the enforcement of the provisions of this act, from and after the effective date of this act, for the privilege of engaging in the business of selling alcoholic liquor by retailers, microbreweries, microdistilleries or farm wineries to consumers in this state or selling alcoholic liquor or cereal malt beverage by distributors to clubs, drinking establishments, public venues or caterers in this state, there is hereby levied and there shall be collected and paid a tax at the rate of 8% upon the gross receipts received from: (1) The sale of alcoholic liquor, cereal malt beverage and nonalcoholic malt beverage by retailers; (2) the sale of alcoholic liquor by microbreweries, microdistilleries or farm wineries to consumers within this state; and (3) the sale of alcoholic liquor or cereal malt beverage by distributors to clubs, drinking establishments, public venues or caterers in this state.
(b) The tax imposed by this section shall be in addition to the license fee imposed on distributors, retailers, microbreweries, microdistilleries and farm wineries by K.S.A. 41-310, and amendments thereto.
(c) As used in this section, the term "retailer" means the same as such term is defined in K.S.A. 41-102, and amendments thereto.
History:
L. 1949, ch. 242, § 117; L. 1958, ch. 35, § 1 (Special Session); L. 1965, ch. 536, § 1; L. 1983, ch. 332, § 1; L. 1984, ch. 363, § 1; L. 1987, ch. 182, § 109; L. 1987, ch. 182, § 110; L. 2012, ch. 144, § 45; L. 2019, ch. 18, § 3; April 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41 - Liquor Enforcement Tax › 79-4102 Tax paid by purchaser and collected by seller.

79-4102. Tax paid by purchaser and collected by seller.
The tax levied under K.S.A. 79-4101, and amendments thereto, shall be paid by the consumer or user to the retailer, microbrewery, microdistillery or farm winery or by the club, drinking establishment, public venue or caterer to the distributor. It shall be the duty of each retailer, microbrewery, microdistillery, farm winery or distributor in this state to collect from the purchaser the full amount of the tax imposed by this act, or an amount equal as nearly as possible or practicable, to the average equivalent thereof.
History:
L. 1949, ch. 242, § 118; L. 1983, ch. 161, § 23; L. 1987, ch. 182, § 111; L. 1987, ch. 182, § 112; L. 2012, ch. 144, § 46; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41 - Liquor Enforcement Tax › 79-4103 Time for returns and payment of tax; forms; extension of time.

79-4103. Time for returns and payment of tax; forms; extension of time.
On or before the 25th day of each calendar month, every person engaged in the business of selling alcoholic liquor at retail, every microbrewery selling beer to consumers, every microdistillery selling spirits to consumers, every farm winery selling wine to consumers in this state and every distributor selling alcoholic liquor or cereal malt beverage to clubs, drinking establishments, public venues or caterers in this state during the preceding calendar month shall make a return to the director of taxation upon forms prescribed and furnished by the director, stating: (a) The name and address of the seller; (b) the total amount of gross sales subject to the tax imposed by K.S.A. 79-4101, and amendments thereto, during the preceding calendar month; and (c) any other pertinent information the director requires. The person making the return shall, at the time of making the return, pay to the director of taxation the amount of tax imposed by K.S.A. 79-4101, and amendments thereto. The director of taxation may extend the time for making returns and paying the tax for any period not to exceed 60 days, under rules and regulations adopted by the secretary of revenue.
History:
L. 1949, ch. 242, § 119; L. 1965, ch. 536, § 2; L. 1967, ch. 501, § 3; L. 1983, ch. 161, § 24; L. 1987, ch. 182, § 113; L. 1987, ch. 182, § 114; L. 1992, ch. 295, § 2; L. 2012, ch. 144, § 47; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41 - Liquor Enforcement Tax › 79-4104 Notice to director of taxation when seller's license issued, revoked, suspended or expired.

79-4104. Notice to director of taxation when seller's license issued, revoked, suspended or expired.
Whenever the director of alcoholic beverage control issues a retailer's, distributor's, microbrewery, microdistillery or farm winery license, the director of alcoholic beverage control shall promptly notify the director of taxation of its issuance. The notice shall include the name of the licensee and, in the case of a retailer, microbrewery, microdistillery or farm winery, the address of the licensed premises. Whenever the director of alcoholic beverage control revokes or suspends any retailer's, distributor's, microbrewery, microdistillery or farm winery license or whenever any retailer's, distributor's, microbrewery, microdistillery or farm winery license expires, the director of alcoholic beverage control shall likewise notify the director of taxation.
History:
L. 1949, ch. 242, § 120; L. 1983, ch. 161, § 25; L. 1987, ch. 182, § 115; L. 1987, ch. 182, § 116; L. 2012, ch. 144, § 48; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41 - Liquor Enforcement Tax › 79-4105 Enforcement, collection and administration; sections applicable; "director" defined.

79-4105.
Enforcement, collection and administration; sections applicable; "director" defined.
The provisions of K.S.A. 75-5133, 79-3605, 79-3609, 79-3610, 79-3611, 79-3612, 79-3613, 79-3615, 79-3617 and 79-3619, and amendments thereto, relating to enforcement, collection and administration, insofar as practicable, shall have full force and effect with respect to taxes imposed under the provisions of K.S.A. 79-4101 to 79-4104, inclusive, and amendments thereto. Wherever the word "director" is used in such statutes it shall be construed to mean, for the purposes of this act, the director of taxation. The provisions of K.S.A. 74-2422, 74-2425, 74-2426 and 74-2427, and amendments thereto, relating to the approval of rules and regulations, and the adoption of uniform rules and regulations for such hearings and for appeals from orders of the director of taxation and prescribing the duties of county attorneys with respect to such appeals, insofar as practicable, shall have full force and effect with respect to taxes imposed by, and proceedings under, the provisions of K.S.A. 79-4101 to 79-4108, inclusive, and amendments thereto.
History:
L. 1949, ch. 242, § 121; L. 2005, ch. 110, § 8; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41 - Liquor Enforcement Tax › 79-4106 Administration of provisions of article; rules and regulations; agents and employees; bond required of taxpayer, when.

79-4106.
Administration of provisions of article; rules and regulations; agents and employees; bond required of taxpayer, when.
The director of taxation shall administer the provisions of article 41 of chapter 79 of the Kansas Statutes Annotated. The secretary of revenue shall adopt rules and regulations necessary to carry out the provisions and intent of K.S.A. 79-4101 to 79-4105, inclusive. The director of taxation shall appoint such agents and employees as he or she may deem necessary for the proper enforcement and administration of said sections. When, in the judgment of said director of taxation, it is necessary in order to secure the collection of any such tax, penalties or interest due thereon, or to become due under said sections, he or she may require any person subject to such tax to file a bond with him or her in such form and amount as he or she may prescribe.
History:
L. 1949, ch. 242, § 122; L. 1957, ch. 429, § 36; L. 1972, ch. 342, § 118; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41 - Liquor Enforcement Tax › 79-4107 Penalties for violations of act.

79-4107.
Penalties for violations of act.
(a) No person shall: (1) Fail to make a return or pay any tax provided in K.S.A. 79-4101 to 79-4105, and amendments thereto; (2) make a false or fraudulent return; (3) willfully violate any rules and regulations of the secretary of revenue for the enforcement and administration of those sections; (4) aid or abet another in attempting to evade the payment of any tax imposed by those sections; or (5) violate any other provision of those sections.
(b) Violation of subsection (a) is punishable by a fine of not less than $100 or more than $1,000 or by imprisonment for not less than one or more than six months, or by both.
History:
L. 1949, ch. 242, § 123; L. 1983, ch. 161, § 26; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41 - Liquor Enforcement Tax › 79-4108 Disposition of revenue; transfer of moneys in county and city alcoholic liquor control enforcement fund to state general fund; sale of alcoholic liquor on Kansas state fairgrounds.

79-4108. Disposition of revenue; transfer of moneys in county and city alcoholic liquor control enforcement fund to state general fund; sale of alcoholic liquor on Kansas state fairgrounds.
(a) All revenue collected or received by the director of taxation from taxes imposed by K.S.A. 79-4101 through 79-4105, 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, except as provided for in subsection (b), the state treasurer shall deposit the entire amount in the state treasury to the credit of the state general fund. The state treasurer shall transfer any moneys remaining in the county and city alcoholic liquor control enforcement fund on the effective date of this act to the state general fund.
(b) For each remittance of the taxes collected upon the gross receipts derived from the sale of alcoholic liquor to consumers while on the Kansas state fairgrounds, 30% shall be credited to the state general fund, and the remainder shall be credited to the state fair capital improvements fund established pursuant to K.S.A. 2-223, and amendments thereto. The provisions of this subsection shall expire and have no effect if the state fair is located outside the city limits of the city of Hutchinson, Kansas.
History:
L. 1949, ch. 242, § 124; L. 1957, ch. 429, § 37; L. 1958, ch. 35, § 2 (Special Session); L. 1965, ch. 536, § 3; L. 1972, ch. 93, § 27; L. 1976, ch. 428, § 1; L. 1978, ch. 401, § 7; L. 2001, ch. 5, § 462; L. 2022, ch. 71, § 10; April 28.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41a - Liquor Drink Tax › 79-41a01 Definitions.

79-41a01. Definitions.
As used in K.S.A. 79-41a01 through 79-41a09, and amendments thereto:
(a) "Alcoholic liquor" means alcoholic liquor, as defined by K.S.A. 41-102, and amendments thereto, and cereal malt beverage, as defined by K.S.A. 41-2701, and amendments thereto.
(b) "Caterer," "club," "drinking establishment," "public venue," "railway car" and "temporary permit" have the meanings provided by K.S.A. 41-2601, and amendments thereto.
(c) "Gross receipts derived from the sale of alcoholic liquor" means the amount charged the consumer for a drink containing alcoholic liquor, including any portion of that amount attributable to the cost of any ingredient mixed with or added to the alcoholic liquor contained in such drink.
History:
L. 1979, ch. 152, § 11; L. 1985, ch. 171, § 12; L. 1987, ch. 182, § 117; L. 1990, ch. 179, § 9; L. 2012, ch. 144, § 49; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41a - Liquor Drink Tax › 79-41a02 Imposition and rate of tax; paid by consumer and collected by seller.

79-41a02. Imposition and rate of tax; paid by consumer and collected by seller.
(a) There is hereby imposed, for the privilege of selling alcoholic liquor, a tax at the rate of 10% upon the gross receipts derived from the sale of alcoholic liquor by any club, caterer, drinking establishment, public venue or temporary permit holder, and upon the acquisition costs of any alcoholic liquor served as samples by clubs and drinking establishments.
(b) The tax imposed by this section shall be paid by the consumer to the club, caterer, drinking establishment, public venue or temporary permit holder and it shall be the duty of each and every club, caterer, drinking establishment, public venue or temporary permit holder subject to this section to collect from the consumer the full amount of such tax, or an amount equal as nearly as possible or practicable to the average equivalent thereto. Each club, caterer, drinking establishment, public venue or temporary permit holder collecting the tax imposed hereunder shall be responsible for paying over the same to the state department of revenue in the manner prescribed by K.S.A. 79-41a03, and amendments thereto, and the state department of revenue shall administer and enforce the collection of such tax.
(c) Any club or drinking establishment that serves free samples of alcoholic liquor shall remit the tax imposed by subsection (a) in the manner prescribed by K.S.A. 79-41a03, and amendments thereto, and the state department of revenue shall administer and enforce the payment of such tax.
History:
L. 1979, ch. 152, § 12; L. 1987, ch. 182, § 118; L. 1990, ch. 179, § 10; L. 2012, ch. 144, § 50; L. 2013, ch. 130, § 14; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41a - Liquor Drink Tax › 79-41a05 Same; additional payments to local units, when.

79-41a05.
Same; additional payments to local units, when.
(a) After the end of each calendar year, the state treasurer shall determine whether the aggregate amount of moneys distributed during the preceding calendar year to cities and counties pursuant to K.S.A. 79-41a04 and amendments thereto is less than the aggregate amount of moneys distributed during calendar year 1981 to cities and counties pursuant to that statute. If the aggregate amount distributed during the preceding calendar year is less, a sum equal to the difference in the aggregate amounts distributed in calendar year 1981 and in the preceding calendar year shall be transferred by the state treasurer from the state general fund to the local alcoholic liquor equalization fund which is hereby created in the state treasury. All moneys credited to the fund under this section shall be allocated to the several cities and counties of the state. The allocation from the fund to each city or county shall be in an amount that bears the same ratio to the total sum distributed under this section as the ratio that the amount distributed during the preceding calendar year to the city or county pursuant to K.S.A. 79-41a04 and amendments thereto bears to the aggregate amount distributed during the preceding calendar year to cities and counties pursuant to that statute.
(b) The state treasurer shall make distributions pursuant to this section on March 15 of each year. The director of accounts and reports shall draw warrants on the state treasurer in favor of the several county treasurers and city treasurers on that date in the amounts determined under this section. The distributions shall be paid directly by mail to the several county treasurers and city treasurers.
(c) Each city and county treasurer, upon receipt of any moneys distributed pursuant to this section, shall deposit the full amount in the treasurer's respective city or county treasury and shall credit the deposit to the same funds and in the same proportions as deposits in the respective city or county treasury from distributions made on the same date pursuant to K.S.A. 79-41a04 and amendments thereto.
History:
L. 1982, ch. 424, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41a - Liquor Drink Tax › 79-41a06 Registration certificate required for seller.

79-41a06. Registration certificate required for seller.
No club, drinking establishment, caterer, public venue or temporary permit holder shall sell any alcoholic liquor without a registration certificate from the secretary of revenue. Application for such certificate shall be made to the secretary upon forms provided by the secretary and shall contain such information as the secretary deems necessary for the purposes of administering the provisions of this act. The registration certificate shall be conspicuously displayed in the licensed premises or permitted for which it is issued.
Upon violation of any of the provisions of K.S.A. 79-41a01 et seq., and amendments thereto, or any of the terms of this act, and upon due notice and opportunity for hearing in accordance with the provisions of the Kansas administrative procedure act, the secretary may revoke such registration certificate.
History:
L. 1982, ch. 424, § 2; L. 1987, ch. 182, § 121; L. 1988, ch. 356, § 345; L. 1990, ch. 179, § 13; L. 2012, ch. 144, § 53; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41a - Liquor Drink Tax › 79-41a07 Violations by seller; remedies.

79-41a07. Violations by seller; remedies.
(a) The director of taxation or the director of alcoholic beverage control may enjoin any person from engaging in business as a club, drinking establishment, caterer, public venue or temporary permit holder when the club, drinking establishment, caterer, public venue or temporary permit holder is in violation of any of the provisions of K.S.A. 79-41a01 et seq., and amendments thereto, or any of the terms of this act and shall be entitled in any proceeding brought for that purpose to have an order restraining the person from engaging in business as a club, drinking establishment, caterer, public venue or temporary permit holder. No bond shall be required for any such restraining order or for any temporary or permanent injunction issued in that proceeding.
(b) If a club, drinking establishment, public venue or caterer licensed by the director of alcoholic beverage control or a temporary permit holder violates any of the provisions of K.S.A. 79-41a01 et seq., and amendments thereto, or any of the terms of this act, the director of alcoholic beverage control may suspend or revoke the license of such club, drinking establishment, public venue or caterer in accordance with K.S.A. 41-2609, and amendments thereto, or may impose a civil fine on the licensee or permit holder in the manner provided by K.S.A. 41-2633a, and amendments thereto.
History:
L. 1982, ch. 424, § 3; L. 1987, ch. 182, § 122; L. 1990, ch. 179, § 14; L. 2012, ch. 144, § 54; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41a - Liquor Drink Tax › 79-41a08 Tax constitutes lien on seller's property.

79-41a08. Tax constitutes lien on seller's property.
The tax imposed by this act shall be a lien upon the business and any property of the club, drinking establishment, caterer, public venue or permit holder which may be sold. The person acquiring such business or property shall withhold a sufficient amount of the purchase price thereof to cover the amount of any taxes due and unpaid by the seller, until the seller shall furnish the purchaser with a receipt from the secretary of revenue, as herein provided, showing that such taxes have been paid. The purchaser shall be personally liable for the payment of any unpaid taxes of the seller, to the extent of the value of the business or property received by the purchaser, and if a receipt is not furnished by such seller within 20 days from the date of sale of such business or property, the purchaser shall remit the amount of such unpaid taxes to the secretary on or before the 20th day of the month succeeding that in which such purchaser acquired such business or property.
History:
L. 1982, ch. 424, § 4; L. 1987, ch. 182, § 123; L. 1990, ch. 179, § 15; L. 2012, ch. 144, § 55; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 41a - Liquor Drink Tax › 79-41a09 Same; refund fund established; amount maintained.

79-41a09.
Same; refund fund established; amount maintained.
There is hereby established in the state treasury the local alcoholic liquor refund fund. The local alcoholic liquor refund fund shall be held by the state treasurer for prompt refunding of all overpayments of the tax levied and collected pursuant to article 41a of chapter 79 of the Kansas Statutes Annotated. The local alcoholic liquor refund fund shall be maintained in an amount determined by the secretary of revenue as necessary to meet current refunding requirements, but such amount shall not exceed $10,000.
History:
L. 1983, ch. 315, § 4; April 14.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 42 - Mineral Severance Tax › 79-4218 Mineral severance tax; tax in addition to property tax.

79-4218.
Mineral severance tax; tax in addition to property tax.
Except as otherwise provided in this act, the tax imposed by K.S.A. 79-4217 shall be upon the severing and producing of coal, oil or gas in this state, regardless of the place of sale of such coal, oil or gas or to whom sold or by whom used, or the fact that the delivery thereof may be made to points outside the state. The taxes imposed by this act shall be in addition to all taxes imposed upon real or personal property by the state of Kansas or by any taxing subdivision thereof.
History:
L. 1983, ch. 313, § 3; L. 1987, ch. 393, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 42 - Mineral Severance Tax › 79-4219 Mineral severance tax; credit against tax.

79-4219.
Mineral severance tax; credit against tax.
(a) There shall be allowed to each taxpayer who is liable for ad valorem property taxes upon oil property as defined by K.S.A. 79-329, and amendments thereto, a credit against the tax levied under K.S.A. 79-4217, and amendments thereto, upon the severance and production of oil, in an amount equal to 3.67% of the gross value of oil severed and taxable under this act, and in which the taxpayer has a beneficial interest.
(b) There shall be allowed to each taxpayer who is liable for ad valorem property taxes upon gas property as defined by K.S.A. 79-329, and amendments thereto, a credit against the tax levied under K.S.A. 79-4217, and amendments thereto, upon the severance and production of gas, in an amount equal to the following amounts: (1) 2% of the gross value of gas severed and taxable under this act, and in which the taxpayer has a beneficial interest for the fiscal year commencing on July 1, 1994, and ending on June 30, 1995; (2) 3% of the gross value of gas severed and taxable under this act, and in which the taxpayer has a beneficial interest for the fiscal year commencing on July 1, 1995, and ending on June 30, 1996; and (3) 3.67% of the gross value of gas severed and taxable under this act, and in which the taxpayer has a beneficial interest for the fiscal year commencing on July 1, 1996, and all fiscal years thereafter.
History:
L. 1983, ch. 313, § 4; L. 1994, ch. 304, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 42 - Mineral Severance Tax › 79-4221 Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest.

79-4221. Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest.
(a) A return shall be made to the director upon forms prescribed and furnished by the director, on or before the 20th day of the second month following the end of every calendar month in which oil, gas or coal is removed from a lease or production unit or mine.
(1) If the oil, gas or coal is sold to a purchaser, every purchaser or operator responsible for remitting the tax imposed under the provisions of K.S.A. 79-4217, and amendments thereto, shall make the return showing the gross quantity of oil, gas or coal purchased during the month for which the return is filed, the price paid therefor, the correct name and address of the operator or other person from whom the same was purchased, a full description of the property from which such oil, gas or coal was severed and the amount of tax due.
(2) If oil, gas or coal is not sold to a purchaser, or if the operator elects to remit the tax as authorized under K.S.A. 79-4220, and amendments thereto, or if the operator is required to remit the tax pursuant to K.S.A. 79-4220, and amendments thereto, the operator shall make the return showing the gross quantity of oil, gas or coal removed during such month for which the return is filed and a full description of the property from which the same was severed.
(b) Each monthly return shall be filed on separate forms as to product and county and lease, production unit or mine. All such monthly returns shall be signed by the purchaser or operator, as the case may be, or a duly authorized agent thereof.
(c) The reporting requirements of this section shall be applicable to the severance and production in this state of all gas which is metered and all coal and oil regardless of whether the severance and production thereof is subject to or exempt from the tax imposed by K.S.A. 79-4217, and amendments thereto.
(d) A penalty for late filing a return shall be imposed in accordance with K.S.A. 79-4225, and amendments thereto.
History:
L. 1983, ch. 313, § 6; L. 1984, ch. 364, § 3; L. 1985, ch. 333, § 2; L. 1986, ch. 204, § 2; L. 1987, ch. 393, § 5; L. 2014, ch. 132, § 8; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 42 - Mineral Severance Tax › 79-4222 Mineral severance tax; tax withholding and remittance when title to minerals disputed.

79-4222.
Mineral severance tax; tax withholding and remittance when title to minerals disputed.
When the title to any coal, oil or gas severed from the earth or water is in dispute and the purchaser of such coal, oil or gas is withholding payments on account of litigation, or for any other reason, such purchaser is hereby authorized, empowered and required to deduct from the gross amount thus held the amount of the tax imposed less the amount of any credit to which the taxpayer is entitled and to make remittance thereof to the director as provided in this act.
History:
L. 1983, ch. 313, § 7; L. 1987, ch. 393, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 42 - Mineral Severance Tax › 79-4223 Mineral severance tax; records required of mineral transporters.

79-4223.
Mineral severance tax; records required of mineral transporters.
When requested by the director, all transporters of coal, oil or gas out of, within or across the state of Kansas shall be required to furnish the director such information relative to the transportation of such coal, oil or gas as the director may require. The director shall have authority to inspect bills of lading, waybills, meter or other charts, documents, books and records as may relate to the transportation of coal, oil or gas in the hands of each transporter herein referred to. The director shall further be empowered to demand the production of such bills of lading, waybills, charts, documents, books and records relating to the transportation of coal, oil or gas at any point in the state of Kansas which may be designated, except that in the case of common carriers using bills of lading or waybills prescribed or approved by the interstate commerce commission, such common carrier shall only be required to keep the usual records at offices in the state where such records are usually kept.
History:
L. 1983, ch. 313, § 8; L. 1987, ch. 393, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 42 - Mineral Severance Tax › 79-4224 Mineral severance tax; inspection of records by director, when; subpoena power, contempt.

79-4224.
Mineral severance tax; inspection of records by director, when; subpoena power, contempt.
The director shall have the power to require any operator, producer or person purchasing any coal, oil or gas severed from the earth or water to furnish any additional information deemed to be necessary for the purpose of computing the amount of the tax, and for such purpose to examine the meter and other charts, books, records and all files of such person, and for such purpose the director shall have the power to issue subpoenas and examine witnesses under oath, and if any witness shall fail or refuse to appear at the request of the director, or refuses access to books, records and files, the district court of the proper county, or the judge thereof, on application of the director, shall 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. 1983, ch. 313, § 9; L. 1987, ch. 393, § 8; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 42 - Mineral Severance Tax › 79-4225 Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns.

79-4225.
Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns.
(a) If any taxes imposed under this act and determined and assessed by the director are unpaid: (1) Not due to negligence or to intentional disregard of this act or rules and regulations promulgated by the secretary, interest on such taxes shall be added at the rate per month prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from the date the tax was due until paid; (2) due to negligence or to intentional disregard of this act or rules and regulations promulgated by the secretary, but without intent to defraud, a penalty of 10% of the amount of such taxes shall be added, together with interest at the rate per month prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from the date the tax was due until paid; (3) due to fraud with intent to evade the tax imposed by this act, there shall be added thereto a penalty of 50% of the amount of such tax, together with interest at the rate per month prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from the date the tax was due until paid.
(b) If any person fails or refuses to make any return, when required to do so under the provisions of this act, such person shall be subject to a penalty of $25 per day for each return which such person fails or refuses to file.
(c) Whenever, in the judgment of the director, the failure of any person to comply with the provisions of subsection (a)(1), (a)(2), and (b) of this section, was due to reasonable cause, the director may, in the exercise of discretion, waive or reduce any of the penalties upon making a record of the reason therefor.
(d) In addition to all other penalties herein provided, any person who fails to make a return, or to pay any tax herein provided, or who makes a false or fraudulent return, or fails to keep any books or records prescribed by this act, or who willfully violates any rules and regulations promulgated by the secretary for the enforcement and administration of this act, or who aids and abets another in attempting to evade the payment of any tax imposed by this act, or who violates any other provisions of this act, shall, upon conviction thereof, be guilty of a class C misdemeanor.
(e) The director of taxation shall examine all returns filed under the provision of this act, and shall issue notices and final determinations of tax liability hereunder in the manner prescribed by K.S.A. 79-3226, and amendments thereto, relating to income taxes.
History:
L. 1983, ch. 313, § 10; L. 1997, ch. 126, § 51; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 42 - Mineral Severance Tax › 79-4228 Same; rules and regulations.

79-4228.
Same; rules and regulations.
The secretary is hereby authorized to adopt such rules and regulations as may be necessary to administer and enforce the provisions of this act.
History:
L. 1983, ch. 313, § 13; April 28.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 42 - Mineral Severance Tax › 79-4229 Same; severability clause.

79-4229.
Same; severability clause.
If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provision or application, and to this end the provisions of this act are declared to be severable.
History:
L. 1983, ch. 313, § 14; April 28.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 42 - Mineral Severance Tax › 79-4230 Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment.

79-4230.
Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment.
An oil or gas mineral severance tax return required to be submitted pursuant to K.S.A. 79-4221 and amendments thereto, in addition to the provisions therein, shall be utilized to report those fees assessed by the state corporation commission pursuant to subsection (c) of K.S.A. 55-609 and amendments thereto or subsection (c) of K.S.A. 55-711 and amendments thereto and such other information pertaining to the production on which such fees are assessed as determined necessary pursuant to a memorandum of agreement executed on behalf of the state corporation commission and the departments of revenue and health and environment. Such fees shall be payable to the state at the same time the tax is payable under the provisions of K.S.A. 79-4220 and amendments thereto and they shall be remitted at the same time the tax is remitted by the purchaser or operator responsible for remitting the tax.
History:
L. 1986, ch. 204, § 3; L. 1995, ch. 204, § 20; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 42 - Mineral Severance Tax › 79-4232 Same; abolish fund on July 1, 2016.

79-4232. Same; abolish fund on July 1, 2016.
On July 1, 2016, the director of accounts and reports shall transfer all moneys in the oil and gas valuation depletion trust fund to the state general fund. On July 1, 2016, all liabilities of the oil and gas valuation depletion trust fund are hereby transferred to and imposed on the state general fund, and the oil and gas valuation depletion trust fund is hereby abolished.
History:
L. 2014, ch. 127, § 3; May 22.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 43 - Interstate Tax Compacts › 79-4302 Application of multistate tax compact.

79-4302.
Application of multistate tax compact.
The provisions of article III (2) of the multistate tax compact [79-4301] shall apply to the Kansas income tax act and to every income tax hereafter adopted by any taxing subdivision of this state.
History:
L. 1967, ch. 505, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 43 - Interstate Tax Compacts › 79-4304 Same; alternate representation on commission.

79-4304.
Same; alternate representation on commission.
The member representing this state on the multistate tax commission may be represented thereon by an alternate designated by him or her. Any such alternate shall be a principal deputy or assistant of the member of the commission in the agency which the member heads.
History:
L. 1967, ch. 505, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 43 - Interstate Tax Compacts › 79-4305 Same; attorney general or designate; function.

79-4305.
Same; attorney general or designate; function.
The attorney general or an assistant attorney general designated by the attorney general may attend meetings and receive notices as provided in article VI (1) (a) of the multistate tax compact [79-4301].
History:
L. 1967, ch. 505, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4501 Homestead property tax refund act; title and purpose of act.

79-4501. Homestead property tax refund act; title and purpose of act.
The title of this act shall be the homestead property tax refund act. The purpose of this act shall be to provide ad valorem tax refunds to: (a) Certain persons who are of qualifying age who own their homestead; (b) certain persons who have a disability, who own their homestead; and (c) certain persons other than persons included under the provisions of (a) or (b) who have low incomes and dependent children and own their homestead.
History:
L. 1970, ch. 403, § 1; L. 1972, ch. 383, § 1; L. 1973, ch. 404, § 1; L. 1975, ch. 506, § 1; L. 1978, ch. 418, § 1; L. 2001, ch. 57, § 1; L. 2012, ch. 135, § 30; January 1, 2013.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4503 Same; death of claimant after claim filed, disbursement; death of person entitled to make claim prior to filing claim; right of representative to make claim.

79-4503.
Same; death of claimant after claim filed, disbursement; death of person entitled to make claim prior to filing claim; right of representative to make claim.
The right to file a claim under this act may be exercised on behalf of a claimant by his or her legal guardian, conservator or attorney-in-fact. When a claimant dies after having filed a timely claim the amount thereof shall be disbursed to another member of the household as determined by the director of taxation. If the claimant was the only member of his or her household, the claim may be paid to his or her executor or administrator, but if neither is appointed and qualified, the amount of the claim may be paid upon a claim duly made to any heir at law. In the absence of any such claim within two (2) years of the filing of the claim, the amount of the claim shall escheat to the state. When a person who would otherwise be entitled to file a claim under the provisions of this act dies prior to filing such claim, another member of such person's household may file such claim in the name of such decedent, subject to the deadline prescribed by K.S.A. 79-4505, and the director shall pay the amount to which the decedent would have been entitled to such person filing the claim. If the decedent was the only member of his or her household, the decedent's executor or administrator may file such claim in the name of the decedent, and the claim shall be paid to said executor or administrator. In the event that neither an executor or administrator is appointed and qualified, such claim may be made by any heir at law and the claim shall be payable to such heir at law. Any of the foregoing provisions shall be applicable in any case where the decedent dies in the calendar year preceding the year in which a claim may be made under the provisions of this act, if such decedent was a resident of or domiciled in this state during the entire part of such year that such decedent was living. Where decedent's death occurs during the calendar year preceding the year in which a claim may be made hereunder, the amount of the claim that would have been allowable if the decedent had been a resident of or domiciled in this state the entire calendar year of his or her death shall be reduced in a proportionate amount equal to a fraction of the claim otherwise allowable, the numerator of which fraction is the number of months in such calendar year following the month of decedent's death and the denominator of which is twelve (12).
History:
L. 1970, ch. 403, § 3; L. 1973, ch. 406, § 1; L. 1978, ch. 418, § 3; January 1, 1979.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4504 Same; claims payable from the income tax refund fund; no warrant issued for less than five dollars; no interest allowed on claim.

79-4504.
Same; claims payable from the income tax refund fund; no warrant issued for less than five dollars; no interest allowed on claim.
Subject to the limitations provided in this act or the provisions of K.S.A. 79-4530, and amendments thereto, as the case requires, a claimant may claim property tax relief under the homestead property tax refund act or the provisions of K.S.A. 79-4530, and amendments thereto, with respect to property taxes accrued, and after audit by the division of taxation with respect to homestead property tax refund act, the allowable amount of such claim shall be paid, except as otherwise provided in K.S.A. 79-4506, 79-4521 and K.S.A. 79-4523, and amendments thereto, to the claimant from the income tax refund fund upon warrants of the director of accounts and reports pursuant to vouchers approved by the director of taxation or by any person designated by the claimant, but no warrant issued hereunder shall be drawn in an amount of less than $5. No interest shall be allowed on any payment made to a claimant pursuant to this act.
History:
L. 1970, ch. 403, § 4; L. 1973, ch. 404, § 6; L. 1992, ch. 98, § 3; L. 1999, ch. 48, § 1; L. 2001, ch. 57, § 2; L. 2007, ch. 157, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4505 Same; deadline for filing claim.

79-4505.
Same; deadline for filing claim.
Except as provided in K.S.A. 79-4517, and amendments thereto, no claim in respect of property taxes levied in any year shall be paid or allowed unless such claim is actually filed with and in the possession of the department of revenue on or before April 15 of the year next succeeding the year in which said taxes were levied.
History:
L. 1970, ch. 403, § 5; L. 1971, ch. 323, § 1; L. 1972, ch. 383, § 6; L. 1977, ch. 340, § 1; L. 1997, ch. 41, § 16; October 16.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4506 Same; amount of claim may be applied by department against any outstanding tax liability of claimant or member of household.

79-4506.
Same; amount of claim may be applied by department against any outstanding tax liability of claimant or member of household.
The amount of any claim otherwise payable under this act may be applied by the division of taxation against any liability outstanding on the books of the department against claimant, or against any other individual who was a member of his or her household in the year to which the claim relates.
History:
L. 1970, ch. 403, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4507 Same; only one claimant per household permitted.

79-4507.
Same; only one claimant per household permitted.
Only one (1) claimant per household per year shall be entitled to relief under this act.
History:
L. 1970, ch. 403, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4508 Amount of claim, computation; determination of amount of claim by department.

79-4508. Amount of claim, computation; determination of amount of claim by department.
(a) Commencing in the tax year beginning after December 31, 2005, the amount of any claim pursuant to this act and under this section shall be computed by deducting the amount computed under column (2) from the amount of claimant's property tax accrued.
(1)  (2)
Claimant's household  Deduction from property tax
income  accrued
But not
At least  more than
$0  $6,000  $0
6,001  7,000  4%
7,001  16,000  4% plus 4% of every $1,000, or
fraction thereof, of income in
excess of $7,001  16,001  27,000  40% plus 5% of every $1,000,
or fraction thereof, of income in
excess of $16,001  27,001  27,600  95%
(b) The director of taxation shall prepare a table under which claims under this act and this section shall be determined. The amount of claim for each bracket shall be computed only to the nearest $1.
(c) The claimant may elect not to record the amount claimed on the claim. The claim allowable to persons making this election shall be computed by the department which shall notify the claimant by mail of the amount of the allowable claim.
(d) In the case of all tax years commencing after December 31, 2004, the upper limit threshold amount prescribed in this section, shall be increased by an amount equal to such threshold amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) of the federal internal revenue code for the calendar year in which the taxable year commences.
History:
L. 1970, ch. 403, § 8; L. 1972, ch. 383, § 3; L. 1973, ch. 404, § 3; L. 1975, ch. 506, § 3; L. 1978, ch. 418, § 4; L. 1979, ch. 328, § 2; L. 1997, ch. 41, § 17; L. 2004, ch. 171, § 10; L. 2005, ch. 85, § 1; L. 2006, ch. 205, § 13; L. 2012, ch. 135, § 32; L. 2022, ch. 63, § 47; July 1.