reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3221e Disposition of moneys received pursuant to K.S.A. 79-3221d; limitation on expenditures.

79-3221e. Disposition of moneys received pursuant to K.S.A. 79-3221d; limitation on expenditures.
(a) The director of taxation of the department of revenue shall determine annually the total amount designated for use in the Kansas nongame wildlife improvement program pursuant to K.S.A. 79-3221d, and amendments thereto, and shall report such amount to the state treasurer who shall credit the entire amount thereof to the nongame wildlife improvement fund that is hereby established in the state treasury. In the case where donations are made pursuant to K.S.A. 79-3221d, and amendments thereto, the director shall remit the entire amount thereof to the state treasurer who shall credit the same to such fund. All moneys deposited in such fund shall be used solely for the purpose of preserving, protecting, perpetuating and enhancing nongame wildlife in this state. 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 wildlife and parks or the secretary's designee.
(b) As used in K.S.A. 79-3221d, and amendments thereto, and this section, "nongame wildlife" means any species of wildlife not legally classified as a game species or furbearer by statute or by rules and regulations adopted pursuant to statute.
History:
L. 1980, ch. 305, § 2; L. 1989, ch. 118, § 191; L. 2012, ch. 47, § 125; L. 2023, ch. 7, § 139; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3221f Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds.

79-3221f.
Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds.
(a) For tax years 2000 and 2001, each Kansas state individual income tax return form shall contain a designation as follows:
Kansas World War II Memorial Fund. Check if you wish to donate, in addition to your tax liability, or designate from your refund, ___$1, ___$5, ___$10, or $_____.
(b) The director of taxation of the department of revenue shall determine annually the total amount designated for contribution to the Kansas World War II Memorial Fund pursuant to subsection (a) and shall report such amount to the state treasurer who shall credit the entire amount thereof to the Kansas World War II Memorial Fund which fund is hereby established in the state treasury. In the case where donations are made pursuant to subsection (a), the director shall remit the entire amount thereof to the state treasurer who shall credit the same to such fund. All moneys deposited in such fund shall be used solely for the purpose of providing contributions to the World War II Memorial Society on behalf of Kansas for the benefit of the World War II memorial to be located in Washington, D.C. All expenditures from such fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports payable to the World War II Memorial Society issued pursuant to vouchers approved by the state treasurer.
History:
L. 2000, ch. 184, § 28; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3221g Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds.

79-3221g. Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds.
(a) For all tax years commencing after December 31, 2001, each Kansas state individual income tax return form shall contain a designation as follows:
Senior Citizen Meals on Wheels Contribution Program. Check if you wish to donate, in addition to your tax liability, or designate from your refund, ___$1, ___$5, ___$10, or $_____.
(b) The director of taxation of the department of revenue shall determine annually the total amount designated for contribution to the senior citizen meals on wheels contribution program pursuant to subsection (a) and shall report such amount to the state treasurer who shall credit the entire amount thereof to the senior citizen nutrition check-off fund to be administered by the Kansas department for aging and disability services to provide financial assistance under the senior nutritional program. In the case where donations are made pursuant to subsection (a), the director shall remit the entire amount thereof to the state treasurer who shall credit the same to such fund. All expenditures from such fund shall be made in accordance with appropriation acts.
History:
L. 2001, ch. 176, § 15; L. 2014, ch. 115, § 432; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3221h Plant and animal disease and pest control fund; interest earnings; expenditures.

79-3221h. Plant and animal disease and pest control fund; interest earnings; expenditures.
(a) All federal moneys received pursuant to federal assistance, federal-aid funds and federal-aid grant reimbursements related to the nongame wildlife improvement fund under the control, authorities and duties of the Kansas department of wildlife and parks, shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of the remittance, the state treasurer shall deposit the entire amount in the state treasury and credit it to the plant and animal disease and pest control fund.
(b) No moneys derived from sources described in subsection (a) shall be used for any purpose other than the administration of matters that relate to purposes authorized under K.S.A. 79-3221e, and amendments thereto, and which are under the control, authorities and duties of the secretary of wildlife and parks and the Kansas department of wildlife and parks as provided by law.
(c) On or before the 10th of each month, the director of accounts and reports shall transfer from the state general fund to the plant and animal disease and pest control fund, interest earnings based on:
(1) The average daily balance of moneys in the plant and animal disease and pest control fund; and
(2) the net earnings rate of the pooled money investment portfolio for the preceding month.
(d) All expenditures from the plant and animal disease and pest control 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 wildlife and parks.
History:
L. 2005, ch. 181, § 4; L. 2012, ch. 47, § 126; L. 2023, ch. 7, § 140; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3221i Kansas military emergency relief fund checkoff; disposition of moneys.

79-3221i.
Kansas military emergency relief fund checkoff; disposition of moneys.
(a) For all tax years commencing after December 31, 2005, each Kansas state individual income tax return form shall contain a designation as follows:
Kansas Military Emergency Relief Fund. Check if you wish to donate, in addition to your tax liability, or designate from your refund, ___$1, ___$5, ___$10 or $_____.
(b) The director of taxation of the department of revenue shall determine annually the total amount designated for contribution to the Kansas military emergency relief fund pursuant to subsection (a) and shall report such amount to the state treasurer who shall credit the entire amount thereof to the Kansas military emergency relief fund which fund is hereby established in the state treasury. All moneys deposited in such fund shall be used for the purpose of helping military families defray the costs of food, housing, utilities and medical services incurred while a member of the family is on active military duty or for other services associated with support of Kansas military personnel and military families. In the case where donations are made pursuant to subsection (a), the director shall remit the entire amount thereof to the state treasurer who shall credit the same to such fund. All expenditures from such fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the adjutant general's office.
History:
L. 2006, ch. 203, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3221k Kansas hometown heroes fund checkoff; disposition of moneys.

79-3221k. Kansas hometown heroes fund checkoff; disposition of moneys.
(a) For all tax years commencing after December 31, 2011, each Kansas state individual income tax return form shall contain a designation as follows:
Kansas Hometown Heroes Fund. Check if you wish to donate, in addition to your tax liability, or designate from your refund, ______$1, ______$5, ______$10 or $______.
(b) The director of taxation of the department of revenue shall determine annually the total amount designated for contribution to the Kansas hometown heroes fund pursuant to subsection (a) and shall report such amount to the state treasurer who shall credit the entire amount thereof to the Kansas hometown heroes fund which fund is hereby established in the state treasury. All moneys deposited in such fund shall be used solely for the purpose of funding the continued operations of the veteran services program of the Kansas commission on veterans affairs office. In the case where donations are made pursuant to subsection (a), the director shall remit the entire amount thereof to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of such fund. All expenditures from such fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the director of the Kansas commission on veterans affairs office.
History:
L. 2011, ch. 116, § 4; L. 2014, ch. 83, § 59; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3221m Kansas creative arts industries commission checkoff fund; disposition of moneys.

79-3221m. Kansas creative arts industries commission checkoff fund; disposition of moneys.
(a) For the taxable years commencing after December 31, 2012, each Kansas state individual income tax return form shall contain a designation as follows:
Kansas Creative Arts Industries Commission Checkoff Fund. Check if you wish to donate, in addition to your tax liability, or designate from your refund, _____$1, _____$5, _____$10 or $_____.
(b) The director of taxation of the department of revenue shall determine annually the total amount designated for contribution to the Kansas creative arts industries commission checkoff fund pursuant to subsection (a) and shall report such amount to the state treasurer who shall credit the entire amount thereof to the Kansas creative arts industries commission checkoff fund which fund is hereby established in the state treasury. All moneys deposited in such fund shall be used solely for the purpose of funding the Kansas creative arts industries commission. In the case where donations are made pursuant to subsection (a), the director shall remit the entire amount thereof to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of such fund. All expenditures from such fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the chairperson of the Kansas creative arts industries commission.
History:
L. 2012, ch. 111, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3221n Local school district contribution program checkoff; disposition of moneys.

79-3221n. Local school district contribution program checkoff; disposition of moneys.
(a) For the tax years commencing after December 31, 2016, each Kansas state individual income tax return form shall contain a designation as follows:
Local School District Contribution Program. Check if you wish to donate, in addition to your tax liability, or designate from your refund, ___$10, ___$25, ___$50, $___, or ___ entire refund to unified school district No. _____.
(b) The director of taxation of the department of revenue shall determine annually the total amount designated for contribution to the local school district contribution program pursuant to subsection (a) and shall report such amount to the state treasurer who shall credit the entire amount thereof to the local school district contribution program checkoff fund which is hereby established in the state treasury. All moneys deposited in such fund shall be used for the purpose of financing education in the school district of the taxpayer's choice. In the case where donations are made pursuant to subsection (a), the director shall remit the entire amount thereof to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of such fund. All expenditures from such fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the state board of education. Such moneys shall be treated as a donation by the school district in accordance with K.S.A. 72-1142, and amendments thereto, and shall be reported as gifts for the purposes of the Kansas uniform financial and reporting act.
History:
L. 2016, ch. 84, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3221o Individual tax returns; preclusion from including line for reporting compensating use tax.

79-3221o. Individual tax returns; preclusion from including line for reporting compensating use tax.
The director of taxation is hereby directed to not include a line for the remittance of sales tax on out-of-state and internet purchases on individual tax returns for tax years beginning on or after January 1, 2022.
History:
L. 2016, ch. 84, § 2; L. 2021, ch. 93, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3221q Kansas historic site fund checkoff; disposition of moneys.

79-3221q. Kansas historic site fund checkoff; disposition of moneys.
(a) For all tax years commencing after December 31, 2022, each Kansas state individual income tax return form shall contain a designation as follows:
Kansas Historic Site Fund. Check if you wish to donate, in addition to your tax liability, or designate from your refund, ___$1, ___$5, ___$10 or $_____ to historic site number ____.
(b) For purposes of administration of this section, the director of taxation of the department of revenue shall assign a historic site number to all state-owned historic sites administered by the Kansas state historical society in order for a taxpayer to choose the historic site that will receive the donation. The instructions accompanying the individual income tax return shall include a brief description of all state-owned historic sites administered by the Kansas state historical society and identify each historic site number assigned for purposes of a contribution pursuant to this section.
(c) The director of taxation of the department of revenue shall determine annually the total amount designated for contribution to the Kansas historic site fund pursuant to subsection (a) and shall report such amount to the state treasurer, who shall credit the entire amount thereof to the Kansas historic site fund. Such fund is hereby established in the state treasury and shall be administered by the department of revenue. In the case where donations are made pursuant to subsection (a), the director shall remit the entire amount thereof to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the Kansas historic site fund. All moneys deposited in such fund shall be distributed to the historic sites in accordance with the selections of taxpayers and shall be used for the purpose of the operation, maintenance and preservation of such sites. All expenditures from such fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the secretary of revenue or the secretary's designee.
History:
L. 2022, ch. 63, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3222 Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties.

79-3222.
Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties.
Every individual, partnership, corporation, joint stock company or association, or any other entity which does business in this state, which makes payments of income to any residents of this state or other persons and entities subject to taxation under the Kansas income tax act, and which is required to file an information return with respect to such payment with the internal revenue service, shall file a copy of such information return with the director of taxation at or before the time such return is required to be filed with the internal revenue service. Unless such income is so reported, the director may disallow the payments as deductions or credits in computing the tax of the payer or impose a penalty of $50 for each such failure.
History: L. 1933, ch. 320, § 22; L. 1953, ch. 437, § 2; L. 1972, ch. 342, § 95; L. 1973, ch. 396, § 1; L. 1984, ch. 351, § 9; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3223 Records and special returns.

79-3223.
Records and special returns.
If, in the judgment of the director, any taxpayer has failed to make returns and comply with such rules and regulations, as may from time to time be prescribed, the director may require such taxpayer to make return or keep such records as the director may deem sufficient to show, whether or not, such person is liable to tax under this act.
History:
L. 1933, ch. 320, § 23; March 29.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3225 Time for payment of tax; cancellation of tax; extension of time; interest.

79-3225.
Time for payment of tax; cancellation of tax; extension of time; interest.
(a) All taxes imposed under the provisions of the "Kansas income tax act" shall be paid on the 15th day of the fourth month following the close of the taxable year. When the tax as shown to be due on a return is less than $5, such tax shall be canceled and no payment need be remitted by the taxpayer.
(b) The director of taxation may extend the time for payment of the tax, or any installment thereof, for a reasonable period of time not to exceed six months from the date fixed for payment thereof. Such extension may exceed six months in the case of a taxpayer who is abroad. Interest shall be charged at the rate prescribed by K.S.A. 79-2968(a) and amendments thereto for the period of such extension.
History:
L. 1933, ch. 320, § 25; L. 1945, ch. 364, § 4; L. 1951, ch. 493, § 3; L. 1958, ch. 65, § 1 (Budget Session); L. 1965, ch. 525, § 15; L. 1968, ch. 107, § 1; L. 1980, ch. 316, § 2; L. 1980, ch. 308, § 16; L. 1984, ch. 351, § 10; January 1, 1985.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3228a Failure to file or filing of insufficient return, mandamus action permitted.

79-3228a.
Failure to file or filing of insufficient return, mandamus action permitted.
If any taxpayer fails to file a return or files an insufficient return under the provisions of the Kansas income tax act, and after notice from the director of taxation, refuses or neglects within 20 days to file a proper return, the director may file an application for a writ of mandamus in the district court of Shawnee county to require such taxpayer to file a proper return. If the court finds that the taxpayer has unreasonably failed to file a return or has filed an insufficient return, the court shall order the taxpayer to file a proper return and shall assess all costs of the action against the taxpayer. In the event the court finds that the failure to file a return or that the insufficiency of a return was reasonable, costs of the action, including taxpayer's reasonable attorney fees, shall be assessed against the department of revenue. Failure to obey the order of the court shall be punishable by the court as contempt.
History:
L. 1983, ch. 310, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3229 Jeopardy assessments, when; procedures; closing of taxable period.

79-3229.
Jeopardy assessments, when; procedures; closing of taxable period.
Whenever the director of taxation has reason to believe that a taxpayer liable for tax under any provisions of article 32 of chapter 79 of the Kansas Statutes Annotated is about to depart from the state or to remove such taxpayer's property therefrom, or to conceal oneself or such taxpayer's property therein, or to do any other act tending to prejudice, jeopardize or render wholly or partly ineffectual the collection of such tax unless proceedings are brought without delay, the director shall immediately make an assessment for all such taxes due from such taxpayer, noting such finding on the assessment. Thereupon a warrant shall be issued for the collection of the tax as provided in K.S.A. 79-3235 and amendments thereto. The taxpayer may within 15 days from the date of filing of such warrant request a hearing by the director on the correctness of the jeopardy assessment. If the director finds that in certain cases, collection of the tax for the current year will be jeopardized by delay, the director may, in the exercise of discretion, declare the taxable period closed, and immediately issue notice and demand for payment of the tax found to be due. In such cases, collection may be stayed by giving such security as the director may consider adequate.
Orders under this section shall be rendered in accordance with the procedures for emergency adjudicative proceedings contained in K.S.A. 77-536 and amendments thereto. Hearings required under this section shall be conducted in accordance with the provisions of the Kansas administrative procedure act.
History:
L. 1933, ch. 320, § 29; L. 1980, ch. 317, § 1; L. 1988, ch. 356, § 330; July 1, 1989.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3233 Powers of secretary or designee.

79-3233.
Powers of secretary or designee.
(a) This act shall be administered by the secretary of revenue. For the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxpayer, the secretary shall have power to examine, or cause to be examined by any agent or representative designated by the secretary for that purpose, any books, papers, records or memoranda, bearing upon the matters required to be included in the return, and may require the attendance of the taxpayer in the county where the taxpayer resides, or where the source of the major portion of the taxpayer's income in question is derived, or of any person having knowledge in the premises, and may take testimony and require proof of such person or persons.
The secretary may issue subpoenas to compel access to or for the production of such books, papers, records or memoranda in the custody of or to which the taxpayer has access, or to compel the appearance of such persons, and may issue interrogatories to any such person to the same extent and subject to the same limitations as would apply if the subpoena or interrogatories were issued or served in aid of a civil action in the district court. The secretary may administer oaths and take depositions to the same extent and subject to the same limitations as would apply if the deposition was in aid of a civil action in the district court. In case of the refusal of any person to comply with any subpoena or interrogatory or to testify to any matter regarding which such person may be lawfully questioned, the district court of any county may, upon application of the secretary, order such person to comply with such subpoena or interrogatory or to testify. Failure to obey the court's order may be punished by the court as contempt. Subpoenas or interrogatories issued under the provisions of this section may be served upon individuals and corporations in the manner provided in K.S.A. 60-304, and amendments thereto, for the service of process by any officer authorized to serve subpoenas in civil actions or by the secretary.
(b) As used in this section and in K.S.A. 79-3233a, 79-3233b, 79-3233g, 79-3233h and 79-3233i, and amendments thereto, "secretary" means the secretary of revenue or the designee of such secretary.
History: L. 1933, ch. 320, § 33; L. 1980, ch. 317, § 2; L. 1989, ch. 291, § 2; L. 1999, ch. 94, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3233a Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations.

79-3233a.
Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations.
(a) (1) Any taxpayer, such taxpayer's heirs, or legal representative may petition the secretary to abate all or part of any final income tax liability of the taxpayer. As used in this section, "tax liability," "tax," or "liability" shall include the amount of tax due and the penalties and interest thereon. The petition shall be in writing and shall set forth: (A) The reasons why all or part of the liability should be abated; (B) the facts that support such an abatement; and (C) a waiver of the taxpayer's right to confidentiality under the confidentiality provisions of chapter 79 of the Kansas Statutes Annotated, conditioned on the secretary's abatement of all or part of the liability. A petition shall be accompanied by a sworn statement of the taxpayer's assets and liabilities, whenever the petition is based on insolvency or inability to pay. The petition shall be signed under penalty of perjury by the petitioner and by the taxpayer, if available. A petition for the abatement of a final liability shall not operate to stay the collection of any tax.
(2) The secretary shall review each petition and may: (A) Issue a determination that rejects the petition without further comment; (B) require the petitioner to submit additional verified documentation in support of the abatement; or (C) require the petitioner and the taxpayer to appear and testify under oath concerning the abatement. If the secretary finds that there is serious doubt as to the either the collectability of the tax due or the taxpayer's liability, the secretary may abate all or part of the tax liability. If the secretary abates any tax liability, the secretary shall make a written finding that determines the tax amount the taxpayer should reasonably be required to pay, and sets forth the reasons for the abatement being made. Such a finding may require payment to be made as directed within 30 days as a condition for the abatement. If at any time within four years following the entry of such a finding, the secretary finds that the petition is fraudulent, the matter may be reopened by the secretary and the taxpayer shall be subject to the tax liability to the same extent as if such abatement had not been made.
(3) No taxpayer shall have a right to the abatement of any tax liability under this section. Any decision by the secretary regarding the abatement of a final tax liability shall be discretionary and may only be made upon finding there is serious doubt either as to the collectability of the tax due or the taxpayer's liability. Any order or finding shall be final and conclusive and shall not be subject to review under K.S.A. 74-2438, K.S.A. 77-501 et seq., or K.S.A. 79-3226, and amendments thereto.
(b) This section shall be construed as a part of and supplemental to the Kansas income tax act.
History:
L. 1965, ch. 527, § 1; L. 1972, ch. 342, § 96; L. 1988, ch. 383, § 2; L. 1999, ch. 94, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3233b Compromise of delinquent income taxes of taxpayer; annual report by director; filing.

79-3233b. Compromise of delinquent income taxes of taxpayer; annual report by director; filing.
(a) The secretary shall maintain a record of each abatement that reduces a final tax liability by $5,000 or more. Such record shall contain: (1) The name and address of the taxpayer, and the petitioner, if different; (2) the disputed tax liability including penalty and interest; (3) the taxpayer's grounds for contesting the liability together with all supporting evidence; (4) all staff recommendations, reports and audits; (5) the reasons for, conditions to, and the amount of the abatement; and (6) the payment made, if any. Such records shall be maintained by the department for nine years.
(b) The secretary shall make an annual report that identifies the taxpayer, summarizes the issues and the reasons for abatement, and states the amount of liability that was abated pursuant to this section for each abatement that reduced a final tax liability by $5,000 or more. The secretary shall file the report with the secretary of state and the attorney general on or before September 30 of each year. Any other provision of law notwithstanding, the secretary shall make the annual report available for public inspection upon written request.
History:
L. 1965, ch. 527, § 2; L. 1967, ch. 496, § 1; L. 1974, ch. 439, § 1; L. 1999, ch. 94, § 3; L. 2005, ch. 37, § 1; L. 2011, ch. 20, § 1; L. 2021, ch. 36, § 4; July 1.
Section was also amended by L. 2021, ch. 57, § 4, but that version was repealed by L. 2021, ch. 113, § 9.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3233e Abatement of certain income tax liabilities.

79-3233e.
Abatement of certain income tax liabilities.
Delinquent individual or corporate tax indebtedness, including the penalty and interest thereon, arising under the Kansas income tax act, may be abated and removed from the accounts receivable file of the division of taxation in the manner hereinafter provided in this act.
History:
L. 1969, ch. 450, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3233g Same; petition to state board of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated filed with secretary of state; public record.

79-3233g. Same; petition to state board of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated filed with secretary of state; public record.
In all cases where the income tax liability exceeds the sum of $100 including penalties and interest, the secretary shall petition the state board of tax appeals to abate such income tax liability setting forth the name of the debtor, the year for which the tax is due, and the grounds for abatement as set forth in K.S.A. 79-3233i, and amendments thereto.
The state board of tax appeals may, within 60 days after the petition is filed by the secretary, approve or disapprove the requested abatement. The secretary shall prepare an order abating any tax indebtedness that has been approved by the board or that has been submitted to and not specifically disapproved by the board within 60 days of the filing of the petition. Notwithstanding any other contrary provision of law, a list of all tax indebtedness abated under the authority of this section shall be filed with the secretary of state and thereafter preserved as a public record.
History:
L. 1969, ch. 450, § 4; L. 1999, ch. 94, § 4; L. 2008, ch. 109, § 115; L. 2014, ch. 141, § 122; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3233h Same; uncollectible accounts; death of individual or dissolution of corporation.

79-3233h.
Same; uncollectible accounts; death of individual or dissolution of corporation.
Any individual and corporate tax indebtedness, including the penalty and interest thereon which is determined by the secretary to be an uncollectible account by reason of the death of the person owing the tax and leaving no estate or by the dissolution of a corporation may be abated in the manner and subject to the limitations prescribed by K.S.A. 79-3233g.
History:
L. 1969, ch. 450, § 5; L. 1999, ch. 94, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3233i Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination.

79-3233i.
Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination.
Any individual and corporate tax indebtedness, including the penalty and interest thereon which has: (a) Been delinquent for more than five years, or (b) is in the amount of $100 or less, and is determined by the secretary to be an uncollectible account after all reasonable efforts have been made to effect collection, may be abated in the manner and subject to the limitations prescribed by K.S.A. 79-3233g for any one of the following reasons:
(1) The statute of limitations bars collection;
(2) lack of jurisdiction;
(3) the domicile of the taxpayer is located outside of the state, and the taxpayer has no assets within the state of Kansas upon which the division of taxation may levy;
(4) insolvency of taxpayer;
(5) the taxpayer cannot be located;
(6) the taxpayer is receiving social security benefits, or social welfare payments and the taxpayer has no other assets upon which the division of taxation may levy;
(7) the taxpayer is mentally ill or physically incapacitated and circumstances indicate that the taxpayer will not be economically productive in the foreseeable future;
(8) the administration and collection cost involved would not warrant collection of the amount due, and it will be to the advantage of the state to grant abatement of taxpayer's indebtedness.
History:
L. 1969, ch. 450, § 6; L. 1999, ch. 94, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3233j Offset of tax overpayments against tax underpayments.

79-3233j.
Offset of tax overpayments against tax underpayments.
If the amount of any tax payment, estimated or otherwise, made during any calendar year or other taxable period exceeds the taxpayer's liability for which such payment was made, any excess shall be applied to any other tax then owed the state of Kansas by such taxpayer, including fines, penalties and interests, if any, and the balance of such excess, if any, shall be refunded to the taxpayer.
History:
L. 2002, ch. 186, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3235a Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.

79-3235a.
Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.
(a) Notwithstanding any provision of K.S.A. 79-3235, and amendments thereto, to the contrary, the procedures set forth by this section shall apply to the issuance of any warrant and the levy upon property pursuant to such provisions.
(b) The secretary or the secretary's designee shall notify in writing the person who is the subject of the warrant of the filing of a warrant under K.S.A. 79-3235, and amendments thereto. The notice required shall be given in person, left at the dwelling or usual place of business of such person or sent by certified or registered mail to such person's last known dwelling address, not more than five business days after the day of the filing of the notice of lien. The notice shall include in simple and nontechnical terms the amount of unpaid taxes, the administrative appeals available to the taxpayer with respect to such warrant and the procedures relating to such appeals, and the provisions of law and procedures relating to the release of warrants on property.
History:
L. 2002, ch. 186, § 17; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3235b Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.

79-3235b.
Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.
(a) Notwithstanding any provision of K.S.A. 79-3235, and amendments thereto, to the contrary, the procedures set forth by this section shall apply to the issuance of any warrant and the levy upon property pursuant to such provisions.
(b) The secretary or the secretary's designee shall notify in writing the person who is the subject of the warrant of the filing of a warrant under K.S.A. 79-3235, and amendments thereto. The notice required shall be given in person, left at the dwelling or usual place of business of such person or sent by certified or registered mail to such person's last known dwelling address, not more than five business days after the day of the filing of the notice of lien. The notice shall include in simple and nontechnical terms the amount of unpaid taxes, the administrative appeals available to the taxpayer with respect to such warrant and the procedures relating to such appeals, and the provisions of law and procedures relating to the release of warrants on property.
History:
L. 2002, ch. 185, § 27; June 6.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3236 Rules and regulations.

79-3236.
Rules and regulations.
The secretary of revenue shall adopt rules and regulations not inconsistent with the provisions of this act, as necessary.
History: L. 1933, ch. 320, § 36; L. 1972, ch. 342, § 98; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3239 Severability.

79-3239.
Severability.
If any section, subsection or clause of this act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of this act, but shall be confined in its operation to the section, subsection or clause involved in the controversy in which such judgment shall have been rendered, and it shall be presumed that the legislature would have enacted this law with the section, subsection or clause held to be invalid omitted. No caption of any section or set of sections shall in any way affect the interpretation of this act or any part thereof.
History:
L. 1933, ch. 320, § 39; March 29.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3240 Application of act.

79-3240.
Application of act.
This act shall apply to all incomes received on and after January 1, 1933, and shall take effect and be in force from and after its publication in the official state paper.
History:
L. 1933, ch. 320, § 40; March 29.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3268 Taxpayer bill of rights and privileges.

79-3268.
Taxpayer bill of rights and privileges.
Any taxpayer subject to the provisions of Chapter 79 of the Kansas Statutes Annotated shall be afforded the rights and privileges set forth in this section. Unless specifically provided otherwise, the provisions of this section shall apply to all taxes administered by the director of taxation.
(a) The director shall inform all taxpayers against whom an assessment of additional tax has been issued of the taxpayer's right to appeal. Such written notification shall accompany each notice of assessment and shall set forth the time period within which the taxpayer must file an appeal.
(b) Any taxpayer who has received written advice from the department of revenue concerning the taxability of transactions shall be allowed to rely on such advice when filing tax returns. The department shall not maintain a position against a taxpayer which is inconsistent with a prior written opinion issued to the same taxpayer which has not been rescinded.
(c) It shall be unlawful to base a performance evaluation for any employee of the department of revenue on a production quota system based on the total amount of assessments issued by such employee or on the total amount or percentage of taxes collected from a taxpayer through settlements or other means made by such employee prior to final judgment.
(d) The director shall waive any interest assessed against a taxpayer when it is determined by the director that the negligence of an employee of the department resulted in undue delay in either assessing tax or notifying the taxpayer of the liability owed.
(e) The department shall release any lien upon the property of a taxpayer upon payment of all tax, penalty and interest within 30 days of payment. Liens filed in error shall be so noted on the satisfaction of judgment. The department shall be liable for any court costs associated with the release of such erroneous liens.
(f) Attorney fees and related expenses may be awarded to a taxpayer if it can be proved that an assessment or claim asserted by the department is without a reasonable basis in law or fact. A taxpayer must first exhaust its administrative remedies before an award of attorney fees may be made under this section.
History: L. 1989, ch. 286, § 1; L. 1997, ch. 126, § 16; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3268a Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements.

79-3268a.
Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements.
(a) Any correspondence issued by the department of revenue to a taxpayer or the taxpayer's representative demanding payment of an assessment of any tax the imposition and collection of which is administered by the department shall consist of a detailed, clear and accurate explanation of the assessment demand including, but not limited to, the specific tax and tax year to which such assessment applies and penalties and interest which apply thereto. If the department proposes to change the tax or refund due on a return filed by a taxpayer, correspondence detailing the change shall be sent to the taxpayer. The correspondence shall specifically identify the proposed change and explain in simple and nontechnical terms the reasons for the change.
(b) Any such correspondence demanding the payment of an assessment of tax, penalties and interest in an amount in excess of $750 for individual accounts and in excess of $2,000 for business accounts shall be reviewed prior to issuance for accuracy by an employee of the department and shall provide the employer identification number and contact telephone number of the employee performing any such review.
History:
L. 2002, ch. 186, § 13; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3268b Same; duty of department to comply with taxpayer's designation of representative.

79-3268b.
Same; duty of department to comply with taxpayer's designation of representative.
In the event a taxpayer has designated a third party or other representative to discuss an income tax return upon the taxpayer's Kansas return, the department shall adhere and comply with such designation, and shall discuss or correspond with such designee or representative regarding matters concerning the return, including collection matters.
History:
L. 2002, ch. 186, § 14; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3268c Same; waiver of penalties.

79-3268c.
Same; waiver of penalties.
In addition to the authority to waive any civil penalty imposed by law for the violation of any law pertaining to any tax administered by the department of revenue, the secretary or the secretary's designee shall waive any such penalty upon the finding of any circumstance allowing waiver of civil penalties pursuant to the federal internal revenue code, as in effect on January 1, 2002.
History:
L. 2002, ch. 186, § 15; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3268d Same; closing letters.

79-3268d.
Same; closing letters.
Upon a resolution of any assessment of tax, penalties and interest of any tax the imposition and collection of which is administered by the department, a closing letter evidencing such resolution shall be issued to the affected taxpayer or the taxpayer's representative, as the case may require, within 30 days of the date upon which such resolution is agreed to. The taxpayer shall be entitled to rely on such closing letter as it relates to the issues resolved.
History:
L. 2002, ch. 186, § 16; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3268e Same; department of revenue correspondence with taxpayer; requirements.

79-3268e.
Same; department of revenue correspondence with taxpayer; requirements.
(a) Any correspondence issued by the department of revenue to a taxpayer or the taxpayer's representative demanding payment of an assessment of any tax the imposition and collection of which is administered by the department shall consist of a detailed, clear and accurate explanation of the assessment demand including, but not limited to, the specific tax and tax year to which such assessment applies and penalties and interest which apply thereto. If the department proposes to change the tax or refund due on a return filed by a taxpayer, correspondence detailing the change shall be sent to the taxpayer. The correspondence shall specifically identify the proposed change and explain in simple and nontechnical terms the reasons for the change.
(b) Any such correspondence demanding the payment of an assessment of tax, penalties and interest in an amount in excess of $750 for individual accounts and in excess of $2,000 for business accounts shall be reviewed prior to issuance for accuracy by an employee of the department and shall provide the employer identification number and contact telephone number of the employee performing any such review.
History:
L. 2002, ch. 185, § 23; June 6.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3268f Same; duty of department to comply with taxpayer's designation of representative.

79-3268f.
Same; duty of department to comply with taxpayer's designation of representative.
In the event a taxpayer has designated a third party or other representative to discuss an income tax return upon the taxpayer's Kansas return, the department shall adhere and comply with such designation, and shall discuss or correspond with such designee or representative regarding matters concerning the return, including collection matters.
History:
L. 2002, ch. 185, § 24; June 6.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3268g Same; waiver of penalties.

79-3268g.
Same; waiver of penalties.
In addition to the authority to waive any civil penalty imposed by law for the violation of any law pertaining to any tax administered by the department of revenue, the secretary or the secretary's designee shall waive any such penalty upon the finding of any circumstance allowing waiver of civil penalties pursuant to the federal internal revenue code, as in effect on January 1, 2002.
History:
L. 2002, ch. 185, § 25; June 6.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3268h Same; closing letters.

79-3268h.
Same; closing letters.
Upon a resolution of any assessment of tax, penalties and interest of any tax the imposition and collection of which is administered by the department, a closing letter evidencing such resolution shall be issued to the affected taxpayer or the taxpayer's representative, as the case may require, within 30 days of the date upon which such resolution is agreed to. The taxpayer shall be entitled to rely on such closing letter as it relates to the issues resolved.
History:
L. 2002, ch. 185, § 26; June 6.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3272 Same; allocation and apportionment.

79-3272.
Same; allocation and apportionment.
Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a financial organization or the rendering of purely personal services by an individual, shall allocate and apportion net income as provided in this act.
History:
L. 1963, ch. 485, § 2; L. 1980, ch. 318, § 1; July 1.