reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5118 Taxation of recreational vehicles; definitions.

79-5118.
Taxation of recreational vehicles; definitions.
As used in K.S.A. 79-5119 to 79-5125, inclusive, and amendments thereto, "recreational vehicle" means a vehicular-type unit built on or for use on a chassis and designed primarily as living quarters for recreational, camping, vacation or travel use and which has its own motive power or is mounted on or drawn by another vehicle, and which has a body width not exceeding 102 inches and a body length not exceeding 45 feet; but such term shall not include a unit which has no electrical system which operates above 12 volts and has no provisions for plumbing, heating and any other component or feature for which a standard is adopted by the uniform standards code for mobile homes and recreational vehicles, K.S.A. 75-1211 through 75-1225, and amendments thereto.
History:
L. 1994, ch. 237, § 1; January 1, 1995.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5119 Same; due date; exemption from property tax.

79-5119.
Same; due date; exemption from property tax.
All recreational vehicles, as defined in K.S.A. 79-5118, and amendments thereto, shall be taxed under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, and shall not be subject to property or ad valorem taxes levied under any other law of the state of Kansas or any resolution or ordinance of any taxing subdivision thereof. Taxes levied upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall be due from the first day of the month immediately following the month in which the recreational vehicle was purchased or acquired and shall be payable to the county treasurer at the time of making application for the registration of the recreational vehicle under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, and shall not be subject to the provisions of K.S.A. 79-2004a, and amendments thereto. Recreational vehicles subject to taxation under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall not be subject to the provisions of article 3 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, relating to the listing of other personal property for taxation or be included in the abstract of the assessment rolls prepared under the provisions of K.S.A. 79-1604, and amendments thereto. Taxes levied under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall not be subject to the provisions of K.S.A. 79-1801, and amendments thereto.
History:
L. 1994, ch. 237, § 2; January 1, 1995.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5120 Same; imposition of tax; computation of amount; due date; tax situs.

79-5120.
Same; imposition of tax; computation of amount; due date; tax situs.
(a) A tax is hereby levied upon every recreational vehicle, as the same is defined by K.S.A. 79-5118, and amendments thereto, in the amount of: (1) $70 plus $.90 cwt for a model year five years or less prior to the calendar year of registration; (2) $50 plus $.70 cwt for a model year six to 10 years prior to the calendar year of registration; or (3) $30 plus $.50 cwt for a model year 11 years or more prior to the calendar year of registration. Notwithstanding the foregoing, the tax on any recreational vehicle the model year of which is 1981 or earlier shall be $30. For purposes of this section, the weight of any recreational vehicle shall be the weight generally accepted as its correct shipping weight as reflected on the certificate of title or, if the shipping weight is not reflected on the certificate of title, it shall be the weight determined by a scale which is tested and inspected annually by a scale testing and service company licensed pursuant to K.S.A. 83-301 et seq., and amendments thereto, by a city or county having an established department of public inspection of weights and measures or by the state sealer or the state sealer's authorized representative. The manner and form for submitting to the county treasurer the weight of a recreational vehicle determined by a scale so tested and inspected shall be as prescribed by rules and regulations of the secretary of revenue.
(b) Taxes imposed upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall be levied annually for the period prescribed by article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, as the registration year for the recreational vehicle taxed. Except as provided in K.S.A. 79-5121, and amendments thereto, the tax upon each recreational vehicle shall be due on or before the date in each year prescribed by law for the regular annual registration of such recreational vehicle. Except as provided in subsection (e) of K.S.A. 79-5121, and amendments thereto, the payment of the tax imposed by this act shall be a condition precedent to the right to register or reregister the recreational vehicle and shall be in addition to all other conditions prescribed by law.
(c) If the tax situs of any recreational vehicle at the time of registration is in a different county from that indicated upon the application form, the amount of tax due upon such recreational vehicle under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, as indicated by such form shall be paid to the county in which the recreational vehicle is to be registered.
History:
L. 1994, ch. 237, § 3; L. 1995, ch. 253, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5122 Same; forms and information to be provided by secretary of revenue and county officials.

79-5122.
Same; forms and information to be provided by secretary of revenue and county officials.
(a) The secretary of revenue shall provide county officials of the several counties with such information and forms as may be necessary for the administration of the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto. The county officials of the several counties shall provide the secretary of revenue with such information as may be deemed necessary by the secretary for the proper administration of the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto.
(b) The amount of the tax levied upon each recreational vehicle under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, and such other information as the secretary of revenue shall determine to be necessary for the administration of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall be included upon the owner's recreational vehicle registration application for such recreational vehicle. Where feasible, the department shall compute the tax and list the same upon such registration application. Otherwise, the county appraiser shall compute the tax and list the same upon such registration application in the space provided for such purpose. The application shall also provide for the addition or inclusion of information by the taxpayer which is necessary for the determination of the tax situs of the recreational vehicle.
(c) The county treasurer shall at least once each week file with the county clerk that portion of all recreational vehicle registration applications received in the treasurer's office showing the tax situs and other information relating to the taxation thereof under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto. The county clerk shall at least 30 working days prior to the date upon which the county treasurer makes the current tax distribution and by December 15 for any tax distribution to be made in the month of December submit to the county treasurer a recreational vehicle tax distribution abstract showing the total taxes collected under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, to be distributed to the state and each taxing subdivision in the county (including the county as a taxing subdivision).
History:
L. 1994, ch. 237, § 5; January 1, 1995.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5123 Same; allocation and distribution of tax receipts; apportionment to tax levy funds.

79-5123.
Same; allocation and distribution of tax receipts; apportionment to tax levy funds.
All moneys received from taxes levied upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall be allocated and distributed to the appropriate taxing subdivision in the same manner as provided in K.S.A. 79-5109, and amendments thereto. Moneys received by taxing subdivisions from such taxes shall be apportioned among and credited to tax levy funds in the same manner as provided in K.S.A. 79-5110, and amendments thereto. The county treasurer shall prepare estimates and notify taxing subdivisions of distribution for the purpose of budget preparation in the same manner as provided in K.S.A. 79-5111, and amendments thereto.
History:
L. 1994, ch. 237, § 6; January 1, 1995.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5124 Same; delinquent tax; interest; amnesty.

79-5124.
Same; delinquent tax; interest; amnesty.
(a) All taxes levied upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, which remain due and unpaid after the date prescribed for the payment thereof shall be subject to interest at the rate prescribed by K.S.A. 79-2004a, and amendments thereto, from the date the same became due to the date of payment and such interest shall be credited to the county general fund and retained by the county. Collection and enforcement provisions provided by K.S.A. 79-5116, and amendments thereto, shall be applicable to the collection and enforcement of taxes levied under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto.
(b) Any person who has not paid tax on a recreational vehicle for any tax year or registration period commencing prior to January 1, 1995, shall not be liable for payment of tax, penalty or interest due on such recreational vehicle for any such prior tax year or registration period, if such person pays when due for the registration period commencing in 1995 the taxes levied on such recreational vehicle under K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, and thereafter registers such recreational vehicle pursuant to the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated.
History:
L. 1994, ch. 237, § 7; January 1, 1995.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5125 Same; rules and regulations.

79-5125.
Same; rules and regulations.
The secretary of revenue is hereby authorized to adopt such rules and regulations as are necessary to administer the provisions of K.S.A. 79-5118 to 79-5124, inclusive, and amendments thereto.
History:
L. 1994, ch. 237, § 8; January 1, 1995.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 52 - Marijuana And Controlled Substances › 79-5201 Taxation of marijuana and controlled substances; definitions.

79-5201.
Taxation of marijuana and controlled substances; definitions.
As used in this act:
(a) "Marijuana" means any marijuana, whether real or counterfeit, as defined by K.S.A. 21-5701, and amendments thereto, which is held, possessed, transported, transferred, sold or offered to be sold in violation of the laws of Kansas;
(b) "controlled substance" means any drug or substance, whether real or counterfeit, as defined by K.S.A. 21-5701, and amendments thereto, which is held, possessed, transported, transferred, sold or offered to be sold in violation of the laws of Kansas. Such term shall not include marijuana;
(c) "dealer" means any person who, in violation of Kansas law, manufactures, produces, ships, transports or imports into Kansas or in any manner acquires or possesses more than 28 grams of marijuana, or more than one gram of any controlled substance, or 10 or more dosage units of any controlled substance which is not sold by weight;
(d) "domestic marijuana plant" means any cannabis plant at any level of growth which is harvested or tended, manicured, irrigated, fertilized or where there is other evidence that it has been treated in any other way in an effort to enhance growth.
History:
L. 1987, ch. 366, § 1; L. 1990, ch. 359, § 1; L. 2009, ch. 32, § 63; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 52 - Marijuana And Controlled Substances › 79-5202 Same; imposition of tax; rates; measurement.

79-5202.
Same; imposition of tax; rates; measurement.
(a) There is hereby imposed a tax upon marijuana, domestic marijuana plants and controlled substances, as defined by K.S.A. 79-5201, and amendments thereto, at the following rates:
(1) On each gram of marijuana, or each portion of a gram, $3.50;
(2) on each gram of a wet domestic marijuana plant, $.40;
(3) on each gram of a dry domestic marijuana plant, $.90;
(4) on each gram of controlled substance, or portion of a gram, $200; and
(5) on each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.
(b) For the purpose of calculating the tax hereunder, an ounce of marijuana or other controlled substance is measured by the weight of the substance in the dealer's possession. The weight of the marijuana or controlled substance includes all material, mixture or preparation that is added to the marijuana or controlled substance.
History:
L. 1987, ch. 366, § 2; L. 1990, ch. 359, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 52 - Marijuana And Controlled Substances › 79-5203 Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations.

79-5203.
Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations.
(a) The director of taxation shall administer this act. All tax payments required pursuant to this act shall be made to the director, and shall be accompanied by a return upon forms devised and furnished by the director.
(b) The director of taxation shall adopt a uniform system of providing, affixing and displaying official stamps, labels or other indicia for marijuana and controlled substances upon which a tax is imposed.
(c) The secretary of revenue shall adopt rules and regulations necessary to administer and enforce the provisions of this act.
History:
L. 1987, ch. 366, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 52 - Marijuana And Controlled Substances › 79-5204 Same; evidence of payment required; purchase of stamps; validity; tax payable, when.

79-5204.
Same; evidence of payment required; purchase of stamps; validity; tax payable, when.
(a) No dealer may possess any marijuana, domestic marijuana plant or controlled substance upon which a tax is imposed pursuant to K.S.A. 79-5202, and amendments thereto, unless the tax has been paid as evidenced by an official stamp or other indicia.
(b) Official stamps, labels or other indicia to be affixed to all marijuana, domestic marijuana plants or controlled substances shall be purchased from the director of taxation. The purchaser shall pay 100% of face value for each stamp, label or other indicia at the time of purchase. Each such stamp, label or other indicia shall only be valid for three months after its date of issuance. The director shall issue the stamps, labels or other indicia in denominations in multiples of $10. Any person may purchase any such stamp, label or other indicia without disclosing such person's identity.
(c) When a dealer purchases, acquires, transports, or imports into this state marijuana, domestic marijuana plants or controlled substances on which a tax is imposed by K.S.A. 79-5202, and amendments thereto, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the marijuana, domestic marijuana plant or controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.
(d) Taxes imposed upon marijuana, domestic marijuana plants or controlled substances by this act are due and payable immediately upon acquisition or possession in this state by a dealer. Interest on tax liabilities shall accrue at the rate prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from the date the tax was due until paid.
History:
L. 1987, ch. 366, § 4; L. 1990, ch. 359, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 52 - Marijuana And Controlled Substances › 79-5206 Same; report and return confidential.

79-5206.
Same; report and return confidential.
Neither the director of taxation nor a public employee may reveal facts contained in a report or return required by this act, nor can any information contained in such a report or return be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this act from the taxpayer making the return.
History:
L. 1987, ch. 366, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 52 - Marijuana And Controlled Substances › 79-5207 Same; examination of records by director; subpoenas.

79-5207.
Same; examination of records by director; subpoenas.
For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this act, the director of taxation may examine, or cause to be examined, any books, papers, records or memoranda, that may be relevant to making such determinations, whether the books, papers, records or memoranda, are the property of or in the possession of the dealer or another person. The director of taxation may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon demand of the director of taxation or any examiner or investigator, the court shall issue a subpoena for the attendance of a witness or the production of books, papers, records or memoranda. The director of taxation may also issue subpoenas. Disobedience of subpoenas issued under this act is punishable by the district court of the district in which the subpoena is issued, or, if the subpoena is issued by the director of taxation, by the district court of the district in which the party served with the subpoena is located, in the same manner as contempt of district court.
History:
L. 1987, ch. 366, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 52 - Marijuana And Controlled Substances › 79-5208 Same; tax and criminal penalties for violation of act.

79-5208.
Same; tax and criminal penalties for violation of act.
Any dealer violating this act is subject to a penalty of 100% of the tax in addition to the tax imposed by K.S.A. 79-5202 and amendments thereto. In addition to the tax penalty imposed, a dealer distributing or possessing marijuana or controlled substances without affixing the appropriate stamps, labels or other indicia is guilty of a severity level 10 felony.
History:
L. 1987, ch. 366, § 8; L. 1994, ch. 291, § 83; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 52 - Marijuana And Controlled Substances › 79-5209 Same; no immunity from criminal prosecution.

79-5209.
Same; no immunity from criminal prosecution.
Nothing in this act shall in any manner provide immunity for a dealer from criminal prosecution pursuant to Kansas law.
History:
L. 1987, ch. 366, § 9; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 52 - Marijuana And Controlled Substances › 79-5210 Same; certain persons not required to pay tax.

79-5210.
Same; certain persons not required to pay tax.
Nothing in this act requires persons registered under article 16 of chapter 65 of the Kansas Statutes Annotated or otherwise lawfully in possession of marijuana or a controlled substance to pay the tax required under this act.
History:
L. 1987, ch. 366, § 10; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 52 - Marijuana And Controlled Substances › 79-5211 Same; disposition of revenue.

79-5211.
Same; disposition of revenue.
All moneys received from the collection of taxes imposed under the provisions of K.S.A. 79-5201 et seq., and amendments thereto, and 25% of all moneys collected from assessments of delinquent taxes and penalties imposed thereunder, shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the state general fund. The appraised value of a firearm seized and disposed of pursuant to K.S.A. 79-5212, and amendments thereto, which is applied to a taxpayer's liability shall not be considered as a collection of moneys under this section. The director of taxation shall remit 75% of all moneys received from the collection of assessments of delinquent taxes and penalties imposed pursuant to the provisions of K.S.A. 79-5201 et seq., and amendments thereto, as follows: (a) If the law enforcement agency which conducted the investigation is a county agency, the entire amount shall be deposited in the county treasury and credited to a special law enforcement trust fund for use solely for law enforcement and criminal prosecution purposes; (b) if the law enforcement agency which conducted the investigation is a city agency, the entire amount shall be deposited in the city treasury and credited to a special law enforcement trust fund for use solely for law enforcement and criminal prosecution purposes; and (c) if more than one law enforcement agency is substantially involved in the investigative process, the amount shall be distributed equally among the city, county and state law enforcement agencies involved and credited to the appropriate county and city special law enforcement trust funds and state law enforcement agency funds unless an alternate distribution is mutually agreed upon by the law enforcement agencies involved and submitted in writing to the director of taxation. Funds received by city and county treasurers shall not be considered to be a source of revenue to meet normal operating expenses of law enforcement agencies.
History:
L. 1989, ch. 287, § 1; L. 1991, ch. 287, § 2; L. 1994, ch. 259, § 2; L. 2001, ch. 5, § 468; L. 2005, ch. 141, § 8; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 53 - Transient Guest Tax › 79-5301 Definitions.

79-5301. Definitions.
As used in K.S.A. 79-5301 through 79-5304, and amendments thereto, the following words and phrases shall have the meanings respectively ascribed to them herein:
(a) "Person" means an individual, firm, partnership, corporation, joint venture or other association of persons;
(b) "Hotel, motel or tourist court" means any structure or building which contains rooms furnished for the purposes of providing lodging, which may or may not also provide meals, entertainment or various other personal services to transient guests, and which is kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation by transient or permanent guests and having more than eight bedrooms furnished for the accommodation of such guests;
(c) "Transient guest" means a person who occupies a room in a hotel, motel or tourist court for not more than 28 consecutive days;
(d) "Business" means any person engaged in the business of renting, leasing or letting living quarters, sleeping accommodations, rooms or a part thereof in connection with any motel, hotel or tourist court.
History:
L. 1998, ch. 199, § 10; May 28.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 53 - Transient Guest Tax › 79-5302 Imposition of tax; collection.

79-5302.
Imposition of tax; collection.
(a) Upon notification to the director of taxation that the Kansas development finance authority has established a redevelopment district pursuant to K.S.A. 74-8921, and amendments thereto, there is hereby imposed a tax at the rate of 5% upon the gross receipts derived from or paid by transient guests for sleeping accommodations, exclusive of charges for incidental services or facilities, in any hotel, motel or tourist court located in a redevelopment district established pursuant to K.S.A. 74-8921, and amendments thereto, until the earlier of the date the bonds issued to finance or refinance the redevelopment project have been paid in full or the final scheduled maturity of the first series of bonds issued to finance any part of the redevelopment project.
(b) Any transient guest tax levied pursuant to this section shall be based on the gross rental receipts collected by any business.
(c) The taxes levied pursuant to this section shall be paid by the consumer or user to the business and it shall be the duty of each and every business to collect from the consumer or user the full amount of any such tax, or an amount equal as nearly as possible or practicable to the average equivalent thereto. Each business collecting any of the taxes levied hereunder shall be responsible for paying over the same to the state department of revenue in the manner prescribed by K.S.A. 79-5303, and amendments thereto, and the state department of revenue shall administer and enforce the collection of such taxes.
History:
L. 1998, ch. 199, § 11; L. 1999, ch. 158, § 13; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 53 - Transient Guest Tax › 79-5303 Reports; examinations; administration.

79-5303.
Reports; examinations; administration.
(a) The tax levied and collected pursuant to K.S.A. 79-5302, and amendments thereto, shall become due and payable by the business monthly, on or before the last day of the month immediately succeeding the month in which it is collected, but any person filing an annual or quarterly return under the Kansas retailers' sales tax act, as prescribed in K.S.A. 79-3607, and amendments thereto, shall, upon such conditions as the secretary of revenue may prescribe, pay the tax required by this act on the same basis and at the same time such person pays the retailers' sales tax. Each business shall make a true report to the department of revenue, on a form prescribed by the director of taxation, providing such information as may be necessary to determine the amounts to which any such tax shall apply for all gross rental receipts for the applicable month or months, which report shall be accompanied by the tax disclosed thereby. Records of gross rental receipts shall be kept separate and apart from the records of other retail sales made by a business in order to facilitate the examination of books and records as provided herein.
(b) The secretary of revenue or the secretary's authorized representative shall have the right at all reasonable times during business hours to make such examination and inspection of the books and records of a business as may be necessary to determine the accuracy of such reports.
(c) The director of taxation is hereby authorized to administer and collect the transient guest tax levied pursuant to this act and to adopt such rules and regulations as may be necessary for the efficient and effective administration and enforcement of the collection thereof. Whenever any business liable to pay any transient guest tax refuses or neglects to pay the same, the amount, including any penalty, shall be collected in the manner prescribed for the collection of the retailers' sales tax by K.S.A. 79-3617, and amendments thereto. All of the taxes 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 all such moneys shall be credited at least quarterly by the state treasurer as directed in K.S.A. 74-8927, and amendments thereto.
History:
L. 1998, ch. 199, § 12; L. 2001, ch. 5, § 469; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 53 - Transient Guest Tax › 79-5304 Interest and penalties.

79-5304.
Interest and penalties.
(a) If any taxpayer shall fail to pay the tax levied pursuant to K.S.A. 79-5302, and amendments thereto, at the time required by or under the provisions of K.S.A. 79-5303, and amendments thereto, there shall be added to the unpaid balance of the tax, interest at the rate per month prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from the date the tax was due until paid.
(b) If any taxpayer due to negligence or intentional disregard fails to file a return or pay the tax due at the time required by or under the provisions of K.S.A. 79-5303, and amendments thereto, there shall be added to the tax a penalty in an amount equal to 10% of the unpaid balance of tax due.
(c) If any person fails to make a return, or to pay any tax, within 30 days after notice from the director, except in the case of an extension of time granted by the director, there shall be added to the tax due a penalty equal to 25% of the amount of such tax.
(d) If any taxpayer, with fraudulent intent, fails to pay any tax or make, render or sign any return, or to supply any information, within the time required by or under the provisions of K.S.A. 79-5303, and amendments thereto, there shall be added to the tax a penalty in an amount equal to 50% of the unpaid balance of tax due.
(e) Penalty or interest applied under the provisions of subsections (a) and (d) shall be in addition to the penalty added under any other provisions of this section, but the provisions of subsections (b) and (c) shall be mutually exclusive of each other.
(f) Whenever, in the judgment of the director of taxation, the failure of the taxpayer to comply with the provisions of subsections (b) and (c) was due to reasonable causes and not willful neglect, the director of taxation may waive or reduce any of the penalties upon making a record of the reasons therefor.
(g) In addition to all other penalties provided by this section, any person who willfully fails to make a return or to pay any tax imposed under K.S.A. 79-5302, and amendments thereto, or who makes a false or fraudulent return, or fails to keep any books or records necessary to determine the accuracy of the person's reports, or who willfully violates any regulations of the secretary of revenue, for the enforcement and administration of the provisions of K.S.A. 79-5301 through 79-5304, and amendments thereto, or who aids and abets another in attempting to evade the payment of any tax imposed by K.S.A. 79-5302, and amendments thereto, or who violates any other provision of K.S.A. 79-5301 through 79-5304, and amendments thereto, upon conviction thereof, shall be fined not less than $100 nor more than $1,000, or be imprisoned in the county jail not less than one month nor more than six months, or be both so fined and imprisoned, in the discretion of the court.
History:
L. 1998, ch. 199, § 13; May 28.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 55 - Taxation Of Watercraft › 79-5501 Taxation of watercraft.

79-5501. Taxation of watercraft.
(a) On and after July 1, 2013, watercraft shall be appraised at fair market value determined therefor pursuant to K.S.A. 79-503a, and amendments thereto, and assessed at the percentage of value as follows: (1) 11.5% in tax year 2014; and (2) 5% in tax year 2015 and all tax years thereafter. On and after January 1, 2014, the levy used to calculate the tax on watercraft shall be the county average tax rate. In no case shall the assessed value of any watercraft, as determined under the provisions of this section, cause the tax upon such watercraft to be less than $12.
(b) As used in this section, the term "watercraft" means any watercraft designed to be propelled by machinery, oars, paddles or wind action upon a sail for navigation on the water which, if not for the provisions of this section, would be properly classified under subclass 5 or 6 of class 2 of section 1 of article 11 of the Kansas constitution. This section shall not be construed as taxing any watercraft which otherwise would be exempt from property taxation under the laws of the state of Kansas. Each watercraft may include one trailer which is designed to launch, retrieve, transport and store such watercraft and any nonelectric motor or motors which are necessary to operate such watercraft on the water.
(c) Any watercraft which is designed to be propelled through the water through human power alone shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas.
(d) The "county average tax rate" means the total amount of general property taxes levied within the county by the state, county and all other taxing subdivisions divided by the total assessed valuation of all taxable property within the county as of November 1 of the year prior to the year of valuation as certified by the secretary of revenue.
History:
L. 2013, ch. 87, § 10; L. 2014, ch. 23, § 1; April 10.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 56 - Marketplace Facilitators › 79-5604 Applicability of collection and remittance requirements; effective date.

79-5604. Applicability of collection and remittance requirements; effective date.
A marketplace facilitator shall not be required to collect and remit any taxes from sales occurring prior to July 1, 2021.
History:
L. 2021, ch. 93, § 4; July 1.
2023 Kansas Statutes › Chapter 80 - Townships And Township Officers › Article 1 - General Provisions › 80-101 Townships; corporate status; powers.

80-101.
Townships; corporate status; powers.
Each organized township in this state shall be a body politic and corporate, and in its proper name sue and be sued, and may appoint all necessary agents and attorneys in that behalf, purchase and hold real and personal property for the use of the township, sell, convey and dispose of real and personal property owned by the township, and may make all contracts that may be necessary and convenient for the exercise of its corporate powers.
History:
G.S. 1868, ch. 110, § 1; R.S. 1923, 80-101; L. 2008, ch. 19, § 1; July 1.
2023 Kansas Statutes › Chapter 80 - Townships And Township Officers › Article 1 - General Provisions › 80-102 Division of funds when township divided.

80-102.
Division of funds when township divided.
Whenever any township which has no indebtedness, but which has money, either in its treasury or in course of collection, not required for the payment of current expenses, shall be divided, or any part of it attached to another township, there shall be a division of such money between the old township and the new one, or the township to which any portion of the old township shall be attached, in proportion to the taxable property remaining, and that detached.
History:
L. 1873, ch. 154, § 1; March 20; R.S. 1923, 80-102.
2023 Kansas Statutes › Chapter 80 - Townships And Township Officers › Article 1 - General Provisions › 80-104 Buildings and sites; election; exceptions; issuance of bonds.

80-104.
Buildings and sites; election; exceptions; issuance of bonds.
(a) In addition to all other powers, the township board of each township shall have power to acquire land for the township, and to build thereon permanent buildings, or to purchase school building or grounds or both the building and grounds the same to be used for public purposes, such as meetings relating to township business, political gatherings, township fairs, entertainments, whether for free use or for hire and profit, at which an admission price may be charged, and such other meetings as may be authorized by the township board. The board may join with any corporation, association, society or lodge in the construction or purchase of such building, upon such terms and conditions as may be agreed upon by the board and corporation, association, society or lodge. If such building is so constructed or purchased it shall be for the joint use of the township and the corporation, association, society or lodge joining in the construction or purchase thereof upon such terms and conditions as are mutually agreed upon. Except as provided by subsection (b), the board shall not acquire any land or erect buildings thereon or purchase such schoolhouse or appropriate any of the moneys of the township or levy any tax therefor without first submitting the question to a vote of the electors of the township. Such election shall be governed by and the returns thereof made in accordance with the laws governing the election of township officers. Funds authorized by such election may be used in the joint construction or purchase of a building as herein provided.
(b) The township board may acquire, either by purchase or by lease, not to exceed 10 acres of land for the township. The cost of such land may be paid out of the general fund of the township or from the general road fund of the township, or from either or both of the funds.
The township board may accept land in the form of a gift, donation or devise without first submitting the question to a vote of the electors of the county.
(c) Whenever any township is authorized by virtue of an election to construct or purchase township buildings, general obligation bonds may be issued for such purpose in accordance with the provisions of the general bond law.
History:
L. 1899, ch. 278, § 1; L. 1909, ch. 259, § 1; L. 1917, ch. 329, § 1; L. 1920, ch. 69, § 1; R.S. 1923, 80-104; L. 1929, ch. 296, § 1; L. 1945, ch. 377, § 1; L. 1947, ch. 477, § 1; L. 1979, ch. 330, § 1; L. 2001, ch. 147, § 1; L. 2004, ch. 166, § 2; July 1.
2023 Kansas Statutes › Chapter 80 - Townships And Township Officers › Article 1 - General Provisions › 80-105 Same; petition for election; notice.

80-105.
Same; petition for election; notice.
Whenever a petition is presented to said township officers signed by one-third of the electors of said township requesting them to submit the question to a vote as to whether or not there shall be erected or purchased in said township township buildings, in accordance with the provisions of this act, it shall be the duty of said township officers to call an election for said purpose and submit such proposition at the next general election, or at a special election if a general election will not occur within six months of the date of the presentation of the petition to said township officers, and give thirty days' notice thereof by posting five written or printed notices in as many public places thereof in said township, or, if the board deems it advisable, by publication in some paper in general circulation in said township. If a majority of the votes cast be in favor of the erection or purchase of township buildings, then it shall be the duty of said township officers to at once procure the land and cause said buildings to be erected, or to purchase said building as the case may be, at a cost not to exceed the amount specified in the call for said township election, and in the manner and under the restrictions that in the judgment of said board will procure the best buildings for the money expended.
History:
L. 1899, ch. 278, § 2; L. 1909, ch. 259, § 2; R.S. 1923, 80-105; L. 1947, ch. 477, § 2; June 30.
2023 Kansas Statutes › Chapter 80 - Townships And Township Officers › Article 1 - General Provisions › 80-107 Same; joint township halls; limitation on costs.

80-107.
Same; joint township halls; limitation on costs.
In any two or more adjoining townships in the same county, otherwise entitled to come within the provisions of this act, the township trustee, clerk and treasurer of such adjoining townships are authorized to submit to a vote of the electors of such townships the question of the erection of a joint township hall for the joint benefit and use of said two or more adjoining townships: Provided, That in no event shall the total cost of said joint building and lands exceed $30,000.
History:
L. 1920, ch. 69, § 3; March 22; R.S. 1923, 80-107.
2023 Kansas Statutes › Chapter 80 - Townships And Township Officers › Article 1 - General Provisions › 80-108 Same; bonds; limitation.

80-108.
Same; bonds; limitation.
Whenever two or more township boards authorized by virtue of an election held in such townships in the state of Kansas, as provided in K.S.A. 80-107, to erect a joint township hall, the township boards of such townships are hereby authorized and empowered for and on behalf of such townships to issue negotiable joint bonds of such townships in a sum not to exceed $30,000, for the purpose of raising a fund to pay for a site and the erection and construction of such joint township hall and such bonds and the proceedings concerning the execution and issuance thereof shall be as provided by law.
History:
L. 1920, ch. 69, § 4; March 22; R.S. 1923, 80-108.
2023 Kansas Statutes › Chapter 80 - Townships And Township Officers › Article 1 - General Provisions › 80-109 Sale of real and personal property; procedures.

80-109.
Sale of real and personal property; procedures.
(a) No real property belonging to any township shall be sold or disposed of without a unanimous vote of the township board and public notice of such sale or disposition containing the time, place and conditions thereof having been given at least once each week for three consecutive weeks prior thereto in a newspaper of general circulation in the township. Such sale shall be made to the highest bidder except that the board shall have the right to reject any or all bids. If, within 45 days after the first publication of such notice a petition signed by not less than 2% of the qualified electors of the township is filed with the county election officer, such real property shall not be sold or disposed of unless the proposition of sale or disposition of such property is submitted to a vote of the electors of the township at a question submitted election called therefor. The election shall be called, noticed and held in the manner provided by K.S.A. 10-120, and amendments thereto. If a majority of the votes cast at any such election authorizes any sale or disposition, such sale or disposition shall be made upon the notice hereinbefore prescribed by publication, to the highest bidder, except that the township board shall have the right to reject any or all bids.
(b) No personal property with a value of $1,000 or more belonging to any township shall be sold or disposed of without approval of the township board. Public notice of the sale or disposition of the personal property containing the time, place and conditions of the sale shall be published at least once in a newspaper of general circulation in the township. The sale shall be by competitive bid and shall be awarded to the highest and best bidder. The board may reject any or all bids and may resubmit the personal property for new competitive bid procedures.
(c) In lieu of procedures for the sale of personal property established in subsection (b), a township board may adopt a resolution establishing an alternate methodology for disposal of personal property. Such alternate methodology for the disposal of personal property shall contain procedures for:
(1) Public notice of the sale or disposition;
(2) a description of the property to be sold;
(3) the method of sale, including, but not limited to, fixed price, negotiated bid, sealed bid, public auction or auctions or any other method of sale that allows public participation.
(d) The provisions of this section shall not apply to or restrict the conveyance of real property by any township to the state of Kansas, the title to which was previously conveyed to such township by the state of Kansas.
History:
L. 1909, ch. 258, § 1; R.S. 1923, 80-109; L. 1994, ch. 232, § 1; L. 2008, ch. 19, § 2; July 1.
2023 Kansas Statutes › Chapter 80 - Townships And Township Officers › Article 1 - General Provisions › 80-110 Same; notice of election.

80-110.
Same; notice of election.
The township board, by a majority vote at any regular meeting of said board or at a special meeting called for that purpose, may submit a proposition to sell any such land at a general or special election: Provided, That such question shall be submitted not less than ten days before the day of such election, and notice thereof shall be given by not less than five printed or written notices posted in five public places in said township at least ten days before the date fixed for such election.
History:
L. 1909, ch. 258, § 2; March 30; R.S. 1923, 80-110.
2023 Kansas Statutes › Chapter 80 - Townships And Township Officers › Article 1 - General Provisions › 80-111 Same; deeds.

80-111.
Same; deeds.
The township board is authorized and directed to make and execute proper deeds for such land as herein mentioned.
History:
L. 1909, ch. 258, § 3; March 30; R.S. 1923, 80-111.
2023 Kansas Statutes › Chapter 80 - Townships And Township Officers › Article 1 - General Provisions › 80-112 Disposition of certain real property by certain townships; notice and sale; use of proceeds.

80-112.
Disposition of certain real property by certain townships; notice and sale; use of proceeds.
Any township owning real property which is located in a city of the first, second or third class, is hereby authorized without a vote of the people, to dispose of such property, or any township located in a county having a population of less than two thousand five hundred (2,500) and an assessed tangible valuation of less than eleven million dollars ($11,000,000) and owning a township hall which was converted from a schoolhouse to such purposes, is hereby authorized without a vote of the people to dispose of such township hall and the site on which it is located if owned by said township, at public sale, upon thirty (30) days' notice in the official county paper, for cash, at the best price obtainable therefor, and to use the proceeds of such sale for the construction or repair of other township property in such township, or if not used for such purpose within one (1) year from the date of such sale, then such money arising from such sale shall become a part of the general fund of the township: Provided, That if the real property was purchased, or improvements purchased or constructed, by using moneys from some fund other than the general fund of the township, then the proceeds of the sale shall be used for the purchase of real property or for the construction or repair of similar facilities, or if not used for such purpose within one (1) year, then the money arising from such sale shall become a part of the particular township fund from which moneys were originally expended for such real property or improvements.
History:
L. 1927, ch. 339, § 1; L. 1929, ch. 297, § 1; L. 1957, ch. 520, § 1; L. 1961, ch. 462, § 1; June 30.
2023 Kansas Statutes › Chapter 80 - Townships And Township Officers › Article 1 - General Provisions › 80-113 Bonds for reconstruction, repair and equipment of buildings; election.

80-113.
Bonds for reconstruction, repair and equipment of buildings; election.
The township board of any township is hereby authorized and empowered to issue its general obligation bonds in an amount not to exceed one percent of the assessed tangible valuation of such township for the purpose of obtaining funds for the reconstruction, repair and equipment of township buildings: Provided, however, Such township shall not issue such bonds until and after an election therefor has been had, which election shall be held in accordance with the provisions of K.S.A. 80-104 and 80-105.
History:
L. 1949, ch. 507, § 1; April 9.