reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2942 Same; tax levy to pay.

79-2942.
Same; tax levy to pay.
Whenever any board or officer shall issue warrants under the authority prescribed in K.S.A. 79-2941, the said board or officer is authorized and empowered to fix the rates of levy in such district which will raise an amount of money sufficient to pay and discharge such warrants. Such rate of levy shall be in addition to the rate authorized or limited by law at the time of making such levy: Provided, That the amount of such warrants shall not exceed by more than fifty percent the amount of money that could be raised by taxation in any such district for the year in which the indebtedness represented by the warrants was incurred.
History:
L. 1941, ch. 371, § 2; June 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2952 Same; application of K.S.A. 79-2940.

79-2952.
Same; application of
K.S.A.
79-2940.
No-fund warrants issued under the authority conferred by K.S.A. 79-2951 shall be issued, registered, redeemed, and bear interest in the manner and in the form prescribed by K.S.A. 79-2940. Any surplus existing after the redemption of such warrants shall be handled in the manner prescribed by said K.S.A. 79-2940. None of the provisions of the budget law shall apply to any expenditures made, the payment of which has been provided for by the issuance of warrants under this act.
History:
L. 1951, ch. 181, § 2; March 26.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2958 Transfer of certain unexpended balances of tax funds to general fund.

79-2958.
Transfer of certain unexpended balances of tax funds to general fund.
Whenever there shall remain in any fund of any taxing subdivision of the state moneys received from the levy of a tax and belonging to such fund, after all indebtedness and obligations of such fund have been fully paid and cancelled, it shall be the duty of the treasurer of such taxing subdivision to report such fact to the governing body thereof. If such governing body shall find and determine that the unexpended balance stating the amount in such fund is not presently and will not in the future be required for the purpose for which it was levied due to the fact that all indebtedness and obligations of such fund have been fully paid and cancelled and such purpose has been discontinued or for any reason no longer exists, such money shall belong to such taxing subdivision the same as if it had been levied and collected for general purposes. The clerk of the taxing subdivision shall, at the time of certifying the next budget and tax levies to the county clerk, certify a copy of the action of the governing body to the county clerk and the county clerk shall deduct the levy equivalent of the amount shown in the certification from the tax levy for general purposes of the taxing subdivision and the maximum levy for the general purposes fund and the aggregate limit of the taxing subdivision shall be reduced accordingly, and said amount shall be considered and used as revenue in lieu of ad valorem taxes for such taxing subdivision. The treasurer of the taxing subdivision shall, at the beginning of the budget year for which the levy was reduced, credit the fund for general purposes the amount as stated in the determination and close out the fund for which the discontinued levy had been made. Should any back taxes for such levy afterwards be received by the taxing subdivision, it shall be credited to the fund for general purposes.
History:
L. 1965, ch. 162, § 1; June 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2960 Same; state treasurer to estimate and notify counties of respective allocations; county treasurer to estimate and notify political subdivisions of respective allocations; budgeted as item of income; budget form.

79-2960.
Same; state treasurer to estimate and notify counties of respective allocations; county treasurer to estimate and notify political subdivisions of respective allocations; budgeted as item of income; budget form.
Each year, the county treasurer shall estimate the amount of money each political subdivision in such county (including the county as one such political subdivision) will receive from the local ad valorem tax reduction fund. The state treasurer shall advise each county treasurer, prior to June 1 of each year, of the amount of the local ad valorem tax reduction fund of the state that the state treasurer estimates (using the most recent available information) will be paid to such county on January 15 and July 15 of the following year. The county treasurer shall before June 15 of each year, notify the treasurer of each political subdivision of the estimated amount in dollars of the distributions to be made from the local ad valorem tax reduction fund. Such estimate shall be made in accordance with K.S.A. 79-2961. Each tangible property tax levying political subdivision shall set out a local ad valorem tax reduction fund item of income for one or more tangible property tax funds of general application (excepting bond and interest funds), in its budget for the current year tax levies, the amount which the county treasurer has estimated as the share of such local ad valorem tax reduction funds to be so credited. The director of accounts and reports shall make suitable provision in the budget forms to be used by such subdivisions for listing local ad valorem tax reduction fund income items.
History: L. 1965, ch. 530, § 7; L. 1974, ch. 436, § 2; L. 1983, ch. 322, § 2; January 13.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2962 Same; payment to county treasurers.

79-2962.
Same; payment to county treasurers.
The director of accounts and reports shall draw warrants on the state treasurer in favor of the several county treasurers on the dates and in the amounts appropriated and apportioned to the several counties as provided in K.S.A. 79-2959 and amendments thereto. Each such warrant shall be paid directly by the state treasurer to the county treasurer of the county in whose favor it is drawn.
History: L. 1965, ch. 530, § 9; L. 1974, ch. 436, § 4; L. 1991, ch. 281, § 1; May 16.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2963 Notice of amount of tax levies to be expressed in dollars.

79-2963.
Notice of amount of tax levies to be expressed in dollars.
In addition to all other requirements now provided by law, whenever the amount of any ad valorem tax levy is required by law to be stated in any notice, upon any ballot, in any proposed budget or in any other form for the purpose of giving notice of the amount thereof to the electors or taxpayers of any taxing subdivision of the state of Kansas, the amount of such levy shall be expressed at a rate in dollars or fraction thereof upon each $1,000 of assessed valuation.
History:
L. 1972, ch. 370, § 1; L. 1984, ch. 354, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2964 County and city revenue sharing fund; transfers from state general fund, reduction.

79-2964. County and city revenue sharing fund; transfers from state general fund, reduction.
There is hereby created the county and city revenue sharing fund. All moneys transferred or credited to such fund under the provisions of this act or any other law shall be allocated and distributed in the manner provided herein. The director of accounts and reports in each year on July 15 and December 10, shall make transfers in equal amounts that in the aggregate equal 2.823% of the total retail sales and compensating taxes credited to the state general fund pursuant to articles 36 and 37 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, during the preceding calendar year from the state general fund to the county and city revenue sharing fund, except that no moneys shall be transferred from the state general fund to the county and city revenue sharing fund during state fiscal years 2023, 2024 and 2025. All such transfers are subject to reduction under K.S.A. 75-6704, and amendments thereto. All transfers made in accordance with the provisions of this section shall be considered to be demand transfers from the state general fund.
History:
L. 1978, ch. 401, § 1; L. 1983, ch. 324, § 1; L. 1983, ch. 325, § 2; L. 1987, ch. 383, § 2; L. 1988, ch. 380, § 4; L. 1990, ch. 350, § 9; L. 1992, ch. 280, § 63; L. 1993, ch. 292, § 73; L. 1995, ch. 222, § 18; L. 1996, ch. 191, § 153; L. 1997, ch. 123, § 114; L. 1998, ch. 203, § 164; L. 1999, ch. 132, § 94; L. 1999, ch. 160, § 53; L. 2000, ch. 130, § 104; L. 2001, ch. 144, § 168; L. 2001, ch. 216, § 66; L. 2002, ch. 204, § 162; L. 2003, ch. 3, § 22; L. 2003, ch. 138, § 127; L. 2004, ch. 123, § 173; L. 2005, ch. 174, § 183; L. 2006, ch. 142, § 161; L. 2007, ch. 167, § 197; L. 2008, ch. 131, § 169; L. 2009, ch. 124, § 141; L. 2010, ch. 165, § 151; L. 2011, ch. 118, § 186; L. 2012, ch. 175, § 161; L. 2013, ch. 136, § 275; L. 2015, ch. 104, § 245; L. 2017, ch. 104, § 239; L. 2019, ch. 68, § 178; L. 2020, ch. 5, § 168; L. 2021, ch. 98, § 186; L. 2022, ch. 81, § 186; L. 2023, ch. 82, § 183; May 8.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2965 Same; allocation to counties.

79-2965.
Same; allocation to counties.
(a) The state treasurer shall make a determination of the total amount of each county's entitlement from the county and city revenue sharing fund for each year prior to the first distribution from the fund in that year.
(b) In making the determination, the state treasurer shall allocate the total amount to be transferred to the county and city revenue sharing fund for distribution in that year, exclusive of $600,000 which amount shall be designated as the deficiency equalization amount, in the following manner: (1) Sixty-five percent of such amount shall be allocated on the basis of the population figures of the counties certified to the secretary of state pursuant to K.S.A. 11-201 and amendments thereto on July 1 of the preceding year, and (2) the remaining 35% shall be allocated on the basis of the equalized assessed tangible valuations on the tax rolls of the counties on November 1 of the preceding year as certified by the director of property valuation.
(c) In any year when a county's portion determined under the formula in subsection (b) added to the amount that county receives from the local ad valorem tax reduction fund for such year is less than the total of each distribution made to that county in the state's fiscal year 1977 from the local ad valorem tax reduction fund, the alcoholic liquor control enforcement fund and revenue collected from the sale of cigarette tax indicia, the difference between such amounts shall be allocated to that county from the deficiency equalization amount.
(d) Any portion of the deficiency equalization amount not allocated as provided in subsection (c) shall be allocated among all of the counties according to the formula using population and equalized assessed tangible valuation as prescribed in subsection (b).
(e) The total amount allocated to a county under the provisions of this section for any year shall be deemed to be that county's entitlement from the county and city revenue sharing fund for that year.
History:
L. 1978, ch. 401, § 2; L. 1983, ch. 325, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2966 Same; allocation of counties' entitlements to county and city governments; payment.

79-2966.
Same; allocation of counties' entitlements to county and city governments; payment.
Fifty percent of a county's entitlement from the county and city revenue sharing fund shall be the county government's share of such fund and the remaining 50% shall be allocated to each city in such county in the proportion that the population of each such city bears to the population of all such cities in the county. Persons residing within the Fort Riley military reservation shall not be included or considered in determining the population of any city located in Riley county or Geary county. The state treasurer shall make distributions from the county and city revenue sharing fund in accordance with the allocation formulas prescribed in the foregoing provisions of this act in installments on the dates prescribed in K.S.A. 79-2964 and amendments thereto. The director of accounts and reports shall draw warrants on the state treasurer in favor of the several county treasurers and city treasurers on the dates and in the amounts determined as provided. The distributions shall be paid directly to the several county treasurers and city treasurers who shall upon receipt of the moneys deposit the same in their respective county or city general funds.
History:
L. 1978, ch. 401, § 3; L. 1982, ch. 65, § 3; L. 1983, ch. 324, § 2; L. 1991, ch. 281, § 2; May 16.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2967 Same; state treasurer to estimate and notify county treasurers of respective entitlements; county treasurer to estimate and notify city treasurers of respective allocations.

79-2967.
Same; state treasurer to estimate and notify county treasurers of respective entitlements; county treasurer to estimate and notify city treasurers of respective allocations.
Each year, the county treasurer shall estimate the amount of money his or her county and each city in his or her county will receive from the county and city revenue sharing fund. The state treasurer shall advise each county treasurer, prior to June 1 of each year of the amount of the county and city revenue sharing fund, that the state treasurer estimates, using the most recent available information, will be such county's entitlement in the following year. The county treasurer shall before June 15 of each year, notify the treasurer of each city of the estimated amount in dollars of the distribution to be made from the county and city revenue sharing fund.
History:
L. 1978, ch. 401, § 4; January 1, 1979.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2968 Rate of interest on delinquent or unpaid taxes and overpayments of taxes.

79-2968. Rate of interest on delinquent or unpaid taxes and overpayments of taxes.
Except as otherwise specifically provided by law, whenever interest is charged under any law of this state upon any delinquent or unpaid taxes levied or imposed by the state of Kansas or any taxing subdivision thereof, or whenever interest is allowed under any law of this state upon any overpayment of taxes levied or imposed by the state of Kansas or any taxing subdivision thereof, the rate thereof shall be the underpayment rate per annum prescribed and determined under paragraph (2) of subsection (a) of section 6621, without regard to subsection (c) thereof, of the federal internal revenue code, as in effect on September 1, 1996, and which rate is in effect thereunder on July 1 of the year immediately preceding the calendar year for which the rate is being annually fixed hereunder, plus one percentage point, if computed annually. Beginning on January 1, 2012, the rate for property tax delinquencies or underpayments of $10,000 or more shall be as provided for under this section or 10% per annum, whichever is greater.
In the event the interest rate prescribed under this section cannot be determined by reference to section 6621 of the federal internal revenue code, as in effect on September 1, 1996, the rate at which interest shall be collected on underpayments shall be the rate prescribed by K.S.A. 16-204, and amendments thereto, for interest on judgments for the applicable period.
History:
L. 1980, ch. 308, § 1; L. 1994, ch. 85, § 1; L. 1997, ch. 126, § 1; L. 2011, ch. 88, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2969 Presumption of timely remittance of excise or income tax, when; allowance of delivery by private delivery services.

79-2969.
Presumption of timely remittance of excise or income tax, when; allowance of delivery by private delivery services.
From and after July 1, 1997, whenever any statute requiring the remittance of an excise or income tax prescribes a due date therefor, such due date shall be deemed to be complied with, and no penalties shall be imposed for late payment, if such payment is mailed on the statutorily prescribed due date as reflected by the postmark on the envelope containing the payment. The use of private delivery services shall be allowed by the secretary of revenue, and the determination of timely filing regarding such services shall be made, in the same manner and to the same extent as provided by section 7502 of the federal internal revenue code of 1986, as in effect on September 1, 1996.
History:
L. 1984, ch. 351, § 26; L. 1997, ch. 126, § 15; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2970 Interest tolled after hearings held by director of taxation.

79-2970.
Interest tolled after hearings held by director of taxation.
No interest shall accrue on the amount of the assessment of tax subject to a hearing held by the director of taxation pursuant to chapter 79 of the Kansas Statutes Annotated beyond 120 days after the date the matter was fully submitted, except that, if a final order is issued within such time period, interest shall continue to accrue until such time as the tax liability is fully satisfied, and if a final order is issued beyond such time period, interest shall recommence to accrue from the date of such order until such time as the tax liability is fully satisfied.
History:
L. 1987, ch. 293, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2971 Responsibility for collection of certain excise taxes; personal liability imposed.

79-2971.
Responsibility for collection of certain excise taxes; personal liability imposed.
(a) Any individual who is responsible for collection or payment of excise taxes 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. or 79-41a01, and amendments thereto, or for control, receipt, custody or disposal of funds due and owing under such acts who willfully fails to collect such tax, or account for and pay over such tax, or attempts in any manner to evade or defeat such tax or the payment thereof shall be personally liable for the total amount of the tax evaded, or not collected, or not accounted for and paid over, together with any interest and penalty imposed thereon. The provisions of this section shall apply regardless of the: (1) Relationship with the taxpayer held by such individual; (2) form under which the taxpayer conducts business, whether a sole proprietorship, partnership or corporation; or (3) dissolution of the business. As used in this section, "willfully" has the same meaning as such term has for federal tax purposes in 26 U.S.C. § 6672.
(b) A notice of assessment issued to a responsible individual shall be considered to be a proceeding for the collection of the tax liability of the business. If the liability of the business is determined in a proceeding that has become final, any notice of assessment to a responsible individual must be issued within three years after the proceeding against the business became final.
(c) Within 60 days after the mailing of a notice of assessment to a responsible individual, the person assessed may request an informal conference with the secretary of revenue under K.S.A. 79-3226, and amendments thereto, for a determination of whether such person is a responsible individual under subsection (a), and for a determination of the tax liability of the business.
(d) If a notice of assessment and a warrant are issued to a responsible individual pursuant to a jeopardy provision of chapter 79 of the Kansas Statutes Annotated, the person assessed may request that the informal conference held pursuant to subsection (c) be expedited. When such a request is made, the secretary shall schedule the conference to be held within 21 days after receipt of the request and shall issue a written final determination within 21 days after the close of the conference.
History:
L. 1989, ch. 284, § 1; L. 1992, ch. 106, § 4; L. 1999, ch. 94, § 9; L. 2010, ch. 123, § 7; April 29.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2973 Payment of taxes and fees by credit card authorized.

79-2973.
Payment of taxes and fees by credit card authorized.
(a) The director of taxation, any county treasurer and any authorized employee or agent of the director or treasurer may accept credit cards in payment of any of the taxes or fees administered by the director or collected by the county treasurer. The type of credit cards accepted shall be at the discretion of the director or the county treasurer.
(b) The director and the county treasurer may set a fee to be added to each credit card transaction equal to the charge paid by the state, county treasurer or the taxpayer for the use of the credit card by the taxpayer. Except for the fees imposed under this section, no other fees may be imposed by the director or county treasurer.
(c) In no event shall the director or county treasurer discount or otherwise reduce the tax liability of a taxpayer who has elected to use a credit card for payment of the tax liability.
History:
L. 1994, ch. 129, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2974 Publication of administrative rulings of the department of revenue.

79-2974.
Publication of administrative rulings of the department of revenue.
The secretary of revenue shall make available in a medium readily accessible to taxpayers all administrative rulings of the department of revenue which affect the duties and responsibilities of taxpayers pursuant to any law administered by the department of revenue. Private letter rulings and written final determinations of the secretary or the designee of the secretary shall be provided in such a manner as to conceal the identity of the specific taxpayer for whom the private letter ruling was issued. The secretary shall cause to be published in the Kansas register a description of each such administrative ruling within 30 days of such ruling together with specific instructions as to how the complete text of the administrative ruling may be obtained. As used in this section, administrative rulings shall include revenue notices, revenue rulings, information guides, policy directives, private letter rulings, written final determinations of the secretary or the designee of the secretary and directives of the division of property valuation or its director.
History:
L. 1997, ch. 126, § 4; L. 2000, ch. 184, § 23; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2975 Pending appeals, date for final determination.

79-2975.
Pending appeals, date for final determination.
The secretary of revenue or the secretary's designee shall issue a written final determination for any appeal which is pending before the director on the effective date of this act on or before October 1, 1998. In the event a taxpayer has timely requested a hearing before the director of taxation pursuant to K.S.A. 79-3226, as in effect prior to the effective date of this act, and whether or not such hearing was conducted, the taxpayer shall be deemed to have requested an informal conference pursuant to K.S.A. 79-3226, and amendments thereto.
History:
L. 1997, ch. 126, § 14; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2976 Property tax levied in 2003; state general fund; effective date.

79-2976.
Property tax levied in 2003; state general fund; effective date.
(a) There is hereby levied in the year 2003, a state tax of .6 mill upon all taxable tangible property in the state. Such tax levy shall be in addition to all other state tax levies authorized by law. Such tax levy shall be for the use and benefit of the state general fund.
(b) The county treasurer of each county shall make the proceeds of the tax levy provided for in this section available to the state treasurer immediately upon collection. When available the state treasurer shall withdraw from each county the proceeds of the taxes raised by such tax levy. Upon such withdrawal the state treasurer shall deposit the same in the state treasury.
(c) All moneys received by the state treasurer under this section shall be credited to the state general fund.
(d) The provisions of this section shall not take effect and no tax shall be levied under this section unless the notice prescribed by section 15 of this act has been published in the Kansas register on or before September 30, 2003. If the notice has been published as prescribed by section 15 of this act [L. 2003, ch. 146, § 15] in the Kansas register on or before September 30, 2003, then the provisions of this section shall take effect and be in force from and after October 1, 2003.
History:
L. 2003, ch. 146, § 11; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2980 Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations.

79-2980.
Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations.
(a) Television broadcasters shall receive a credit from the county treasurer of the county in which digital television equipment is located, to apply only towards payment of the broadcaster's personal property taxes, in an amount equal to the broadcaster's personal property taxes on digital television equipment acquired prior to July 1, 2006, multiplied by one minus the digital television fraction. The digital television fraction shall be a fraction the numerator of which is the total number of digital television sets in the United States and the denominator of which is an amount representing the total television sets in the United States as of the assessment date. The digital television fraction will be determined on an annual basis based upon sales data reported by the consumer electronics association or other national organization acceptable to the department of revenue. The Kansas association of broadcasters shall provide, by July 1 of each year, to the department an estimate of the digital television fraction as of the preceding January 1. The department shall communicate such estimate to each county appraiser. The credit shall not be applicable to years after the federal communications commission has ended the broadcast of analog television signals by all full power commercial television stations in Kansas.
(b) As used in this section, "digital television equipment" means all items of tangible personal property that are used directly or indirectly in broadcasting television shows or commercials through the use of digital technology including studio broadcast equipment, transmitter and antenna equipment and broadcast towers.
History:
L. 2006, ch. 205, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2981 Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations.

79-2981.
Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations.
(a) Radio broadcasters shall receive a credit from the county treasurer of the county in which digital radio equipment is located, to apply only towards payment of the radio broadcaster's personal property taxes in an amount equal to the personal property taxes on the radio broadcaster's digital radio equipment acquired prior to July 1, 2006, multiplied by one minus the digital radio fraction. The digital radio fraction shall be a fraction, the numerator of which is the total number of digital radio sets in the United States and the denominator of which is an amount representing the total radio sets in the United States as of the assessment date. The digital radio fraction shall be determined on an annual basis based upon sales data reported by the consumer electronics association or other national organization acceptable to the department of revenue. The Kansas association of broadcasters shall provide, by July 1 of each year, to the department an estimate of the digital radio fraction as of the preceding January 1. The department shall communicate such estimate to each county appraiser. The credit shall not be applicable to years after December 31, 2013, or until more than 50% of the radio sets in the United States are capable of receiving the digital radio signal, whichever comes first.
(b) As used in this section, "digital radio equipment" means all items of tangible personal property that are used directly or indirectly in broadcasting radio shows or commercials through the use of digital technology including studio broadcast equipment, transmitter and antenna equipment and broadcast towers.
History:
L. 2006, ch. 205, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2982 Report to legislature on certain income tax credits and sales tax exemptions.

79-2982. Report to legislature on certain income tax credits and sales tax exemptions.
Prior to January 1, 2017, the standing committee on assessment and taxation of the senate and the standing committee on taxation of the house of representatives shall review the income tax credit cost effectiveness report prepared by the department of revenue as required pursuant to K.S.A. 74-99b35, and amendments thereto, and other relevant information to determine whether the credits provided in K.S.A. 74-50,132 and subsection (e) of K.S.A. 79-32,160a, and amendments thereto, and the exemption provided in subsection (cc) of K.S.A. 79-3606, and amendments thereto, shall continue in effect or be repealed.
History:
L. 2011, ch. 116, § 13; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2984 Tax compact with the Prairie Band Potawatomi Nation.

79-2984. Tax compact with the Prairie Band Potawatomi Nation.
(a) The compact relating to cigarette and tobacco sales, taxation and escrow collection between the Prairie Band Potawatomi Nation and the state of Kansas submitted by the governor to the senate and house of representatives of the state of Kansas and received and printed in the journal of the senate and the journal of the house of representatives on March 2, 2016, is hereby approved and adopted by reference as the law of this state.
(b) The secretary of the senate is directed to send a copy of such compact to the secretary of state. The secretary of state shall cause such compact to be published in the Kansas register.
History:
L. 2016, ch. 38, § 1; April 21.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2985 Tax compact with the Iowa Tribe of Kansas and Nebraska.

79-2985. Tax compact with the Iowa Tribe of Kansas and Nebraska.
(a) The compact relating to cigarette and tobacco sales and taxation between the Iowa Tribe of Kansas and Nebraska and the state of Kansas submitted by the governor to the senate and the house of representatives of the state of Kansas and received and printed in the journal of the senate and the journal of the house of representatives on March 2, 2016, is hereby approved and adopted by reference as the law of this state.
(b) The secretary of the senate is directed to send a copy of such compact to the secretary of state. The secretary of state shall cause such compact to be published in the Kansas register.
History:
L. 2016, ch. 39, § 1; Apr 21.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2986 Tax compact with the Kickapoo Tribe in Kansas.

79-2986. Tax compact with the Kickapoo Tribe in Kansas.
(a) The compact relating to cigarette and tobacco sales, taxation and escrow collection between the Kickapoo Tribe in Kansas and the state of Kansas submitted by the governor to the senate and house of representatives of the state of Kansas and received and printed in the journal of the senate and the journal of the house of representatives on January 27, 2017, is hereby approved and adopted by reference as the law of this state.
(b) The secretary of the senate is directed to send a copy of such compact to the secretary of state. The secretary of state shall cause such compact to be published in the Kansas register.
History:
L. 2017, ch. 59, § 1; May 4.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2987 Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska.

79-2987. Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska.
(a) The compact relating to cigarette sales, taxation and escrow collection between the Sac and Fox Nation of Missouri in Kansas and Nebraska and the state of Kansas submitted by the governor to the senate and house of representatives of the state of Kansas and received and printed in the journal of the senate on March 16, 2017, and the journal of the house of representatives on March 15, 2017, is hereby approved and adopted by reference as the law of this state.
(b) The secretary of the senate is directed to send a copy of such compact to the secretary of state. The secretary of state shall cause such compact to be published in the Kansas register.
History:
L. 2017, ch. 59, § 2; May 4.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2989 Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing subdivisions; duties of county clerk; transfers from state general fund; administered by secretary of revenue.

79-2989. Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing subdivisions; duties of county clerk; transfers from state general fund; administered by secretary of revenue.
(a) For calendar years 2022 and 2023, if a county clerk has printing or postage costs pursuant to K.S.A. 2023 Supp. 79-2988, and amendments thereto, the county clerk shall notify and provide documentation of such costs to the secretary of revenue. The secretary of revenue shall certify the amount of moneys attributable to such costs and shall transmit a copy of such certification to the director of accounts and reports. Upon such receipt of such certification, the director of accounts and reports shall transfer an amount of moneys equal to such certified amount from the state general fund to the taxpayer notification costs fund of the department of revenue. The secretary of revenue shall transmit a copy of each such certification to the director of legislative research and the director of the budget.
(b) There is hereby established in the state treasury the taxpayer notification costs fund that shall be administered by the secretary of revenue. All expenditures from the taxpayer notification costs fund shall be for the purpose of paying county printing and postage costs pursuant to K.S.A. 2023 Supp. 79-2988, and amendments thereto. All expenditures from such 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 the secretary's designee.
History:
L. 2021, ch. 9, § 7; April 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 29 - Miscellaneous Provisions › 79-2990 Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses.

79-2990. Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses.
The legislative post audit committee shall direct the legislative division of post audit to conduct a study of the economic impact of taxation and exemption issues relating to non-profit organizations and governmental entities competing against for-profit businesses. The study shall be conducted during calendar year 2021, and the final study report shall be submitted to the legislature on or before January 15, 2022.
History:
L. 2021, ch. 115, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 30 - Excise And Sales Taxes › 79-3093 Act supplemental to motor fuel or special fuel tax laws.

79-3093.
Act supplemental to motor fuel or special fuel tax laws.
The terms and provisions of this act shall be wholly supplemental and in addition to any motor fuel or special fuel tax which has been heretofore or may hereafter be enacted, and said act shall and is hereby declared to be wholly self-contained and effective in all matters, except as may be specifically provided herein.
History:
L. 1953, ch. 444, § 1; June 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 30 - Excise And Sales Taxes › 79-3095 Same; disposition of tax collected.

79-3095.
Same; disposition of tax collected.
All of the tax collected under the provisions of this act shall be remitted by the director of taxation 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, and the state treasurer shall credit 2% of all taxes so collected in the revenue administration fee fund. The remainder of such tax so collected shall be credited to the highway fund. All proper expenses of the enforcement and administration of this act by the director of taxation shall be paid out of such revenue administration fee fund upon vouchers as provided by law.
History:
L. 1953, ch. 444, § 3; L. 2001, ch. 5, § 447; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 30 - Excise And Sales Taxes › 79-3096 Same; allocations to counties from highway fund, when; limitations.

79-3096.
Same; allocations to counties from highway fund, when; limitations.
In the event of and as of the date of the discontinuance by the federal government of the distribution of moneys to the state of Kansas for use, after matching, upon federal aid secondary roads, then and to the extent such moneys may be discontinued up to but not to exceeding three million five hundred thousand dollars ($3,500,000) per year, the state treasurer shall allocate to the various counties of the state moneys from the highway fund to guarantee to said counties either from federal aid secondary funds or from the tax here levied, or both, the total sum of three million five hundred thousand dollars ($3,500,000) per year, said moneys from said allocation to be made, used and expended by said counties in the manner provided by section 79-3425b of the General Statutes Supplement of 1961, and amendments thereto. In the event the moneys provided said counties by said section 79-3425b shall cease to be available to said counties, then this section shall be of no force or effect, it being the purpose of this section to provide continuity of what is now known as the county federal aid secondary road program at a rate of seven million dollars ($7,000,000) per year, so long as section 79-3425b is in effect.
History:
L. 1953, ch. 444, § 4; L. 1963, ch. 481, § 1; June 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 30 - Excise And Sales Taxes › 79-3097 Same; administration and enforcement; application of ch. 79, art. 34.

79-3097.
Same; administration and enforcement; application of ch. 79, art. 34.
For the purposes of administration and enforcement of this act the law as set out in sections 79-3401 to 79-3407, inclusive; 79-3409 to 79-3424, inclusive; 79-3426 and 79-3453 to 79-3463, inclusive, of the General Statutes of 1949, or amendments thereto, shall be applicable hereto.
History:
L. 1953, ch. 444, § 5; June 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 31 - Mortgage Registration And Intangibles › 79-3109b Purpose for intangible property tax exemption.

79-3109b.
Purpose for intangible property tax exemption.
In recognition that relief from the burden of property taxation upon money, notes and other evidence of debt will promote saving and encourage the development of individual initiative in providing for one's own current and long-term means of support, and that such savings will provide investment capital which is vital to agriculture, commerce and industry and to the general economic welfare and prosperity of the state, the legislature hereby determines that such relief from property taxation is for a public purpose and will promote the general welfare of the state.
History:
L. 1982, ch. 407, § 1; May 13.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 31 - Mortgage Registration And Intangibles › 79-3109c Property exempt from taxation; money, notes and other evidence of debt.

79-3109c.
Property exempt from taxation; money, notes and other evidence of debt.
Money, notes and other evidence of debt are hereby exempt from all ad valorem and other property taxes levied under the laws of the state of Kansas.
History:
L. 1982, ch. 407, § 2; May 13.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 31 - Mortgage Registration And Intangibles › 79-3109d Definitions.

79-3109d.
Definitions.
When used in this act the following terms shall have the meanings ascribed to them in this section:
(a) "Money" means gold and silver coin, United States treasury notes, and other forms of currency in common use;
(b) "notes and other evidence of debt" means certificates evidencing shares of stock otherwise taxable to the owner or holder, notes, bonds, debentures, claims secured by deed, liquidated claims and demands for money, accounts receivable, and all written instruments, contracts or other writings evidencing, calling for, fixing or showing a fixed obligation, determined or determinable, at present or in the future, in favor of the holder thereof. Notes and other evidence of debt shall not mean oil or gas leases or any interests created thereby or arising therefrom, any royalty interests in oil or gas or notes secured by mortgages on real estate.
History:
L. 1982, ch. 407, § 3; May 13.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 31 - Mortgage Registration And Intangibles › 79-3109e Application of K.S.A. 79-3109b through 79-3109e, inclusive.

79-3109e.
Application of
K.S.A.
79-3109b through 79-3109e, inclusive.
The provisions of this act shall apply to all taxable years commencing after December 31, 1981.
History:
L. 1982, ch. 407, § 4; May 13.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 31 - Mortgage Registration And Intangibles › 79-3121 Exemption of refunded stamped secured debts from further taxation.

79-3121.
Exemption of refunded stamped secured debts from further taxation.
Any and all bonds, debentures or obligations for the payment of money issued by any state, foreign government, or political subdivision thereof, which have heretofore been stamped and rendered exempt from taxation under the provisions of chapter 327 [*], Laws of Kansas 1927, which have been or may be refunded, shall be entitled to be made exempt from further taxation for the period for which the tax was paid on the original secured debts stamped under the provisions of said act, regardless of such refunding, as hereinafter provided.
History:
L. 1933, ch. 324, § 1; March 27.
* "Chapter 327," repealed by L. 1930, ch. 19 (Special Session).
2023 Kansas Statutes › Chapter 79 - Taxation › Article 31 - Mortgage Registration And Intangibles › 79-3122 Certification and registration by county treasurer.

79-3122.
Certification and registration by county treasurer.
Any person owning or holding as trustee, agent or other legal representative any such secured debt, which has heretofore been stamped under the provisions of said chapter 327, Laws of Kansas 1927, may present in person, or send to the office of the county treasurer of the county in the state of Kansas wherein such original debt was registered and stamped, a statement on oath to the effect that such secured debt has been refunded, together with the fee hereinafter provided, and the county treasurer of such county shall certify on the back or on the margin thereof, under the seal of his or her office, a legend substantially as follows: "All taxes on this refunded secured debt have been paid to the ____ day of _________ 19__ (indicating the date of the maturity of the original secured debt which was stamped) and thereafter said secured debt shall not be subject to further taxation to the date named in such certificate by any taxing power under the laws of the state of Kansas: Provided, That nothing in this act shall be construed to be a limitation upon or in any manner to affect the power of the state to levy and collect estate taxes or taxes upon income.
History:
L. 1933, ch. 324, § 2; L. 2010, ch. 44, § 35; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 31 - Mortgage Registration And Intangibles › 79-3123 Notation; certification and registration fee.

79-3123.
Notation; certification and registration fee.
At the time of such certification and registration such county treasurer shall thereupon make a notation in the proper place in the book in his or her office which shows the original registration of such secured debt, to the effect that the same has been refunded and that such refunded secured debt has been registered by him or her. The county treasurer shall charge and collect a certification and registration fee of fifty cents for every such refunded secured debt so certified and registered.
History:
L. 1933, ch. 324, § 3; March 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 31 - Mortgage Registration And Intangibles › 79-3124 "Refunded" defined.

79-3124.
"Refunded" defined.
The term "refunded" as used in this act shall be construed to include refunding, refinancing, extending the time of payment, or the issuance of securities in lieu of or in substitution of the original bond, debenture or obligation for the payment of money for any person heretofore stamped.
History:
L. 1933, ch. 324, § 4; March 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 31 - Mortgage Registration And Intangibles › 79-3125 Perjury, penalty.

79-3125.
Perjury, penalty.
Any person who shall file with any county treasurer any false statement for the purpose of obtaining the registration of any secured debt not entitled to registration as provided by the above act shall be guilty of perjury, and upon conviction thereof shall be punished by the criminal laws of the state of Kansas.
History:
L. 1933, ch. 324, § 5; March 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3221d Designation of income tax refund for nongame wildlife improvement program; form.

79-3221d.
Designation of income tax refund for nongame wildlife improvement program; form.
Each Kansas state individual income tax return form shall contain a designation as follows:
Kansas nongame wildlife improvement program. Check if you wish to donate, in addition to your tax liability, or designate from your refund, ☐[ ] $1, ☐[ ] $5, ☐[ ] $10 or ☐[ ] $ ____.
History:
L. 1980, ch. 305, § 1; L. 1984, ch. 351, § 8; July 1.