Kansas Statutes

Chapter 79.—TAXATION

• Article 1.—PROPERTY SUBJECT TO TAXATION
  • 79-101 Property taxable.
  • 79-102 Words and phrases.
• Article 2.—PROPERTY EXEMPT FROM TAXATION
  • 79-201 Property exempt from taxation; religious, educational, literary, scientific, benevolent, alumni association, veterans' organization or charitable purposes; parsonages; community service organizations providing humanitarian services; electric generating property using renewable technology; landfill gas and production property.
  • 79-201a Property exempt from property and ad valorem taxes.
  • 79-201b Property exempt from taxation; hospitals, public hospital authority, adult care homes, children's homes, group housing of certain handicapped persons, housing for elderly persons and single-parent families.
  • 79-201c Same; wearing apparel; household goods and personal effects; graveyards.
  • 79-201d Property exempt from taxation; hay and silage; farm storage and drying equipment; hay storage structures; structures for storing materials for producing cellulosic alcohol and by products.
  • 79-201e Same; mined land; reclaimed surface mining operations.
  • 79-201f Property exempt from taxation; personal property moving in interstate commerce or stored in warehouses or storage areas prior to shipment out of state.
  • 79-201g Same; lands contiguous to or donated in connection with erection or maintenance of dam or reservoir.
  • 79-201h Same; solar energy systems.
  • 79-201i Purpose for farm machinery and equipment property tax exemption.
  • 79-201j Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment.
  • 79-201k Property exempt from taxation; purpose; business aircraft.
  • 79-201l Severability clause.
  • 79-201m Property exempt from taxation; merchants' and manufacturers' inventory.
  • 79-201n Property exempt from taxation; grain.
  • 79-201o Property exempt from taxation; construction hand tools.
  • 79-201p Property exempt from taxation; motor vehicle inventories.
  • 79-201q Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements.
  • 79-201r Property exempt from taxation; Strother Field airport.
  • 79-201s Property exempt from taxation; certain municipal airports; valuation of land and improvements.
  • 79-201t Property exempt from taxation; oil leases.
  • 79-201u Property exempt from taxation; motor vehicles donated for charitable auctions.
  • 79-201v Repealed.
  • 79-201w Property exempt from taxation; machinery, equipment, materials and supplies.
  • 79-201x Property exempt from taxation; residential property exempt from statewide school levy; adjustment of exemption amount.
  • 79-201y Repealed.
  • 79-201z Property exempt from taxation; housing for the elderly, persons with disabilities or persons with limited or low income owned solely and operated by community housing development organization.
  • 79-202 Repealed.
  • 79-203 Repealed.
  • 79-204 Repealed.
  • 79-205 Waterworks plants at Kansas City exempted from taxation.
  • 79-206 Repealed.
  • 79-207 Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction.
  • 79-208 Repealed.
  • 79-209 Repealed.
  • 79-210 Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations.
  • 79-210a Repealed.
  • 79-211 Repealed.
  • 79-212 Repealed.
  • 79-213 Property exempt from taxation; initial request for exemption; forms, content and filing of request for exemption; recommendations by county appraiser; determination and order by state board of tax appeals; tax not required to be paid during pendency of application; abatement or refund of taxes by court; nonapplicability of provisions to certain exempt property.
  • 79-213a Property exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A. 79-201 Second.
  • 79-213b Repealed.
  • 79-213c Repealed.
  • 79-213d Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination.
  • 79-213e Repealed.
  • 79-213f Repealed.
  • 79-213g Repealed.
  • 79-214 Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty.
  • 79-215 Property exempt from taxation; personal property held for sale or display at certain functions.
  • 79-216 through 79-218 Repealed.
  • 79-219 Property exempt from taxation; mechanic's hand tools.
  • 79-220 Property exempt from taxation; antique and amateur-built aircraft.
  • 79-221 Property exempt from taxation; leased real and personal property of certain economic development corporations.
  • 79-222 Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity.
  • 79-223 Same; certain commercial and industrial machinery and equipment.
  • 79-224 Property exempt from taxation; certain telecommunications machinery and equipment and railroad machinery and equipment.
  • 79-225 Property exempt from taxation; certain integrated coal gasification power plant property.
  • 79-226 Property exempt from taxation; certain refinery property.
  • 79-227 Property exempt from taxation; certain crude oil or natural gas pipeline property.
  • 79-228 Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property.
  • 79-229 Property exempt from taxation; certain biomass-to-energy plant property.
  • 79-230 Property exempt from taxation; nuclear generation facility property.
  • 79-231 Property exempt from taxation; waste heat utilization system property at electric generation facility.
  • 79-232 Property exempt from taxation; biofuel storage and blending equipment.
  • 79-233 Property exempt from taxation; carbon dioxide capture, sequestration or utilization property.
  • 79-234 Same; certain tangible personal property.
  • 79-235 Same; certain buildings constructed on property of university of Kansas or related endowment association owned or operated by Kansas not-for-profit entity for strategic technology acquisition and commercialization incubator purposes.
  • 79-236 through 79-249 Reserved.
  • 79-250 Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation.
  • 79-251 Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution.
  • 79-252 Repealed.
  • 79-252a Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation.
  • 79-253 Applicability of amendments to K.S.A. 79-201, 79-251 and 12-1749d.
  • 79-254 Exempt property deemed used exclusively, when.
  • 79-255 Property tax refund for oil lease property; claim procedures.
  • 79-256 Independent power producer property and pollution control devices; definitions.
  • 79-257 Same; exemption from taxation.
  • 79-258 Property exempt from taxation; certain electric public utility property and pollution control devices.
  • 79-259 Property exempt from taxation; certain electric transmission lines and appurtenances.
  • 79-260 Property exempt from taxation; new automobile manufacturing property.
  • 79-261 Procedure governing classification of property for purposes of exemption under K.S.A. 79-223.
  • 79-262 Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification.
  • 79-263 Property exempt from taxation; certain airports.
  • 79-264 Property exempt from taxation; certain property owned by a redevelopment authority.
  • 79-265 Same; certain antique utility trailers.
• Article 3.—LISTING PROPERTY FOR TAXATION
  • 79-301 Personal property to be listed and assessed.
  • 79-302 Repealed.
  • 79-303 Who to list property.
  • 79-304 Place of listing of certain property for taxation purposes.
  • 79-305 Repealed.
  • 79-305a Rendition preparers; definitions.
  • 79-306 Listing of tangible personal property for taxation; time of filing; certification by preparer.
  • 79-306a Repealed.
  • 79-306b Repealed.
  • 79-306c Repealed.
  • 79-306d Valuation and listing of certain motor vehicles; motor vehicles excluded; determination of value of motor vehicles; replacement vehicle, defined; duties of county appraiser, county treasurer and director of property valuation.
  • 79-306e Valuation of watercraft, proration.
  • 79-307 Repealed.
  • 79-307a Repealed.
  • 79-307b, 79-307c Repealed.
  • 79-307d Repealed.
  • 79-308 Statements to include tax situs information.
  • 79-309 Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto.
  • 79-310 Repealed.
  • 79-310a Assessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts.
  • 79-311 Repealed.
  • 79-312 Repealed.
  • 79-313 Repealed.
  • 79-314 Repealed.
  • 79-315 Repealed.
  • 79-316 Repealed.
  • 79-316a Repealed.
  • 79-316b, 79-316c Repealed.
  • 79-317 Transferred.
  • 79-318 Repealed.
  • 79-319 Collection of tax; removal of personalty from county before taxes paid.
  • 79-319a Same; removal of buildings from delinquent real estate; penalty.
  • 79-320 Same; duty of public officers.
  • 79-321 Repealed.
  • 79-322 Highway or railway bridge on state line; listing and valuing.
  • 79-323 Repealed.
  • 79-324 Repealed.
  • 79-325 Repealed.
  • 79-325a Repealed.
  • 79-326 Repealed.
  • 79-327 Repealed.
  • 79-328 Repealed.
  • 79-329 Oil and gas property as personalty.
  • 79-330 Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5.
  • 79-331 Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market value.
  • 79-332 Repealed.
  • 79-332a Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty.
  • 79-333 Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty.
  • 79-334 Repealed.
  • 79-335 Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls.
  • 79-336 Owner, lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms.
  • 79-337 Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor.
  • 79-338 Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions.
  • 79-339 Same; failure to notify, class C misdemeanor.
  • 79-340 Mobile and manufactured homes as personal property; exception.
  • 79-341 Repealed.
  • 79-342 Repealed.
  • 79-343 Repealed.
  • 79-344 Cancellation of personal property tax, when.
  • 79-345 Listing of other tangible personal property; value; notification of value; certain property not subject taxation for tax year.
• Article 4.—LISTING AND VALUATION OF REAL ESTATE
  • 79-401 How listed, valued and returned.
  • 79-402 Repealed.
  • 79-403 Repealed.
  • 79-404 Repealed.
  • 79-405 Plat of subdivisions.
  • 79-406 Same; notice to several owners upon failure to execute and record plat; duty of county clerk; assessment of cost.
  • 79-407 Same; appeal from action of county clerk; hearing by county commissioners.
  • 79-408 Real estate assessment rolls maintained by county clerk; contents.
  • 79-409 Same; survey of lot or tract, when.
  • 79-410 Repealed.
  • 79-411 Determination of fair market value in money of real property; appraisal and assessment of real property.
  • 79-412 Valuation of buildings and improvements; recording or filing lease agreement, requirements.
  • 79-413 Repealed.
  • 79-414 Lands entered after January 1.
  • 79-415 Repealed.
  • 79-416 Repealed.
  • 79-417 Repealed.
  • 79-418 Repealed.
  • 79-419 Partitioned lands; certification by district court; entry upon tax roll by county clerk; valuation by county appraiser; apportionment of tax.
  • 79-420 Surface and mineral rights taxed separately, when; duties of register of deeds, county clerk and county appraiser.
  • 79-421 Same; forfeiture of office upon failure.
  • 79-422 Public utility property listed as real estate.
  • 79-423, 79-424 Repealed.
  • 79-425 Repealed.
  • 79-425a Tracts of land divided after regular assessment; apportionment and levying of taxes; appeals.
  • 79-426 Joint ownership; payment of taxes by one owner; lien.
  • 79-427 Apportionment of special tax or assessment on lot or tract in cities.
  • 79-428, 79-429 Repealed.
  • 79-430 Listing and taxation of certain leased portions of real property.
• Article 5.—RULES FOR VALUING PROPERTY
  • 79-501 Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.
  • 79-502 Repealed.
  • 79-503 Repealed.
  • 79-503a Fair market value defined; allowable variance; factors to be considered in determining fair market value; generally accepted appraisal procedures and standards to be utilized.
  • 79-504 Appraisal standards; definitions.
  • 79-505 Same; adoption by director of property valuation; additional standards, when.
  • 79-506 Same; interim standards; time for adoption of final standards.
  • 79-507 Commercial and industrial machinery and equipment; definition; classification and valuation.
• Article 5a.—PUBLIC UTILITIES

  • Revisor's Note:

    Former laws, K.S.A. 79-601 et seq., 79-701 et seq.

  • 79-5a01 Public utility or public utilities; defined.
  • 79-5a01a Repealed.
  • 79-5a01b Repealed.
  • 79-5a01c Purpose of 2009 amendments to K.S.A. 79-5a01 related to underground storage of natural gas.
  • 79-5a02 Same; report to director of property valuation of information necessary for appraisal and apportionment of value of property; enforcement by attorney general.
  • 79-5a03 Same; contract by director for appraisal of property; annual determination of fair market value; records; investigations; unlawful acts.
  • 79-5a04 Same; valuation of real and personal property.
  • 79-5a04a Repealed.
  • 79-5a05 Same; statement of appraised valuation; objection by utility, notice and informal conference; correction of valuation.
  • 79-5a06 Repealed.
  • 79-5a06a Repealed.
  • 79-5a07 Repealed.
  • 79-5a08 Public utility or public utilities; acquisition of property of utility by another; public utility sales validation questionnaire required.
  • 79-5a09 Same; failure to comply with act; penalties.
  • 79-5a10 Application of K.S.A. 79-5a04.
  • 79-5a11 Administration and enforcement by secretary of revenue; rules and regulations.
  • 79-5a12 Application of K.S.A. 79-5a01, 79-5a06a and 79-5a11.
  • 79-5a13 Application of K.S.A. 79-5a01.
  • 79-5a14 Penalty for late filing of or failure to file statement listing property by public utility; abatement of penalty.
  • 79-5a15 Listing and appraisal of escaped public utility property; duties of director of property valuation; penalty; abatement or reduction.
  • 79-5a16 through 79-5a24 Reserved.
  • 79-5a25 Apportionment of assessed valuation of certain utilities to taxing districts.
  • 79-5a26 Apportionment of assessed valuation of railroads to taxing districts.
  • 79-5a27 Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure.
  • 79-5a27a Repealed.
  • 79-5a28 Application of K.S.A. 79-5a25 through 79-5a27.
• Article 5b.—COMPLEX INDUSTRIAL PROPERTY CLASSIFICATION AND APPRAISAL
  • 79-5b01 Complex industrial property classification and appraisal; contract by director of property valuation; qualified appraisers; costs.
  • 79-5b02 Same; documentation; physical inspection of the property.
  • 79-5b03 Same; notification; objections; informal meeting.
  • 79-5b04 Same; rules and regulations.
  • 79-5b05 Severability.
• Article 6.—RAILROADS AND RAILROAD CORPORATIONS (Not in active use)
  • 79-601 Repealed.
  • 79-602 Repealed.
  • 79-603 Repealed.
  • 79-604 Repealed.
  • 79-605 Repealed.
  • 79-606 Repealed.
  • 79-607 Repealed.
  • 79-608 Repealed.
  • 79-609 Repealed.
• Article 6a.—MOTOR CARRIERS
  • 79-6a01 Over-the-road motor vehicles and rolling equipment of motor carriers; valuation and assessment locally assessed property; definitions.
  • 79-6a02 Same; statement or schedule; contents; failure to file, penalty; extension, waiver or reduction of penalty; recomputation, when.
  • 79-6a03 Same; assessed valuation; computation.
  • 79-6a04 Same; annual tax levy; rate; tax situs; statement, contents; informal conference; time for payment of tax; interest on delinquencies; disposition of proceeds.
  • 79-6a05 Repealed.
  • 79-6a06 Repealed.
  • 79-6a07 Same; civil actions, when.
  • 79-6a08 Same; records of carriers; inspections by director of property valuation.
  • 79-6a09 Same; revolving fund for payment of refunds.
  • 79-6a10 Same; payment of taxes under protest; requirements; disposition of tax moneys paid under protest; commencement of action; limitations.
  • 79-6a11 Same; collection of unpaid taxes; tax lien.
  • 79-6a12 Same; rules and regulations.
  • 79-6a13 Uncollectable motor carrier taxes; abatement and removal from accounts of division.
  • 79-6a14 Same; determination by director; petition to state board of tax appeals, contents; determination by board; order of abatement; filing with secretary of state.
  • 79-6a15 Same; authorized reasons or basis for abatement.
  • 79-6a16 Same; notice and record of abatement; abatement of court costs.
• Article 7.—TELEGRAPH, TELEPHONE, PIPELINE AND ELECTRIC POWER COMPANIES (Not in active use)
  • 79-701 Repealed.
  • 79-702 Repealed.
  • 79-703 Repealed.
  • 79-704 Repealed.
  • 79-705 Repealed.
  • 79-706 Repealed.
  • 79-707 Repealed.
  • 79-708 Repealed.
  • 79-709 Repealed.
  • 79-710 Repealed.
  • 79-711 Repealed.
  • 79-712 Repealed.
• Article 8.—EXPRESS COMPANIES (Not in active use)
  • 79-801 through 79-805 Repealed.
  • 79-806 Repealed.
  • 79-807, 79-808 Repealed.
• Article 9.—CAR COMPANIES AND OWNERS
  • 79-901 Repealed.
  • 79-902 Repealed.
  • 79-903 through 79-905 Repealed.
  • 79-906 Definitions.
  • 79-907 Rate of tax; situs; definition of gross earnings within state.
  • 79-908 Railroad companies to withhold tax, file statements annually and remit to state; receipts; investigations; ad valorem tax basis.
  • 79-909 Repealed.
  • 79-910 Notice of incorrectness of insufficiency; procedure upon failure to file report.
  • 79-911 Hearings; review of findings; refunds.
  • 79-911a Ad valorem tax basis; complaints as to rate; hearing; cost deposit; notice; testimony; refunds; valuation of cars as unit.
  • 79-912, 79-913 Repealed.
  • 79-914 Penalty for nonpayment by railroad company.
  • 79-915 Actions to recover delinquent taxes and penalties; additional taxes.
  • 79-916 Invalidity of part.
  • 79-917 Disposition of moneys; refund claims.
  • 79-918 Estoppel, when.
  • 79-919 Transfer of administration to director of taxation.
  • 79-920 Preservation of actions and proceeding upon transfer of administration.
• Article 10.—MERCHANTS, MANUFACTURERS, MOTOR VEHICLE DEALERS AND CERTAIN CONTRACTORS
  • 79-1001 Repealed.
  • 79-1001a Repealed.
  • 79-1001b Repealed.
  • 79-1001c, 79-1001d Repealed.
  • 79-1002 Repealed.
  • 79-1003 Repealed.
  • 79-1004 Repealed.
  • 79-1004a Repealed.
  • 79-1004b Repealed.
  • 79-1005 Repealed.
  • 79-1006 Tax situs of property; nonresidents; elevators.
  • 79-1007 Manufacturer to list value of all engines, tools and machinery not forming part of real property used in manufacturing.
  • 79-1008 Collection of taxes from nonresident contractors; "contractor" defined.
  • 79-1009 Collection of taxes from non-resident contractors; registration for certain contracts.
  • 79-1010 Same; surety bonds for certain contractors; conditions; amount; increase, when; release; withholding moneys by certain contractors to guarantee payment of taxes; enforcement of act.
  • 79-1011 Same; secretary of state as agent for service of process, appointment; effect.
  • 79-1012 Same; actions against contractors; procedure.
  • 79-1013 Same; failure to comply with act; effect.
  • 79-1014 Same; administration of act; rules and regulations; release of bond.
  • 79-1015 Same; penalties for violations.
  • 79-1016 Repealed.
  • 79-1017 Repealed.
  • 79-1018 Repealed.
  • 79-1019 Repealed.
  • 79-1020 Repealed.
  • 79-1021 Repealed.
  • 79-1022 Repealed.
  • 79-1023 Repealed.
• Article 11.—BANKS, BANKING BUSINESSES, TRUST COMPANIES AND SAVINGS AND LOAN ASSOCIATIONS
  • 79-1101 Repealed.
  • 79-1101a Transferred.
  • 79-1101c Repealed.
  • 79-1102 Repealed.
  • 79-1103 Repealed.
  • 79-1104, 79-1105 Repealed.
  • 79-1105a Repealed.
  • 79-1105b Repealed.
  • 79-1105c Taxation of the business of banking; prohibiting certain taxes; right to protest payment of taxes.
  • 79-1106 Taxation of national banking associations, banks, trust companies and savings and loan associations; purpose of act.
  • 79-1107 National banking associations and state banks; tax imposed; rate.
  • 79-1108 Trust companies and savings and loan associations; tax imposed; rate.
  • 79-1108a Repealed.
  • 79-1109 "Net income" defined; deductions.
  • 79-1109a Application of K.S.A. 79-1107 and 79-1109.
  • 79-1110 Taxation of national banking associations, banks, trust companies and savings and loan associations; procedure for returns; tax payment; laws applicable.
  • 79-1110a Application of K.S.A. 79-1110.
  • 79-1111 Same; administration of act; rules and regulations.
  • 79-1112 Disposition of tax moneys; privilege tax refund fund established; refunds.
  • 79-1113 National banking associations and banks and corporations holding stock therein; exemption from intangibles tax.
  • 79-1114 Repealed.
  • 79-1115 Application of K.S.A. 79-1107 and 79-1108.
  • 79-1116 Application of K.S.A. 79-1107, 79-1108 and 79-1109.
  • 79-1117 Credit against tax for making certain property used in trade or business or held for production of income accessible to persons with a disability; amount; carryover to subsequent taxable years.
  • 79-1118 Repealed.
  • 79-1119 Reports, statements, lists and returns; preservation; confidentiality, exceptions; performance of certain activities by administrative personnel unlawful; penalties for violations.
  • 79-1120 Recapture tax; definitions.
  • 79-1121 Same; imposition; computation of amount.
  • 79-1122 Same; time for assessment and payment; penalties.
  • 79-1123 Administration of act; rules and regulations.
  • 79-1124 Same; disposition of moneys; refunds.
  • 79-1125 Expired.
  • 79-1126 Credit against tax for interest rate reduction for agricultural production loan.
  • 79-1126a Credit against tax for interest rate reductions on certain agricultural production loans.
  • 79-1127 Estimated tax; manner of payment; penalties.
  • 79-1128 Allocation and apportionment of income of financial institutions engaged in multi-state business activities; definitions.
  • 79-1129 Same; procedures and methodology in determining allocable and apportionable income.
  • 79-1130 Same; receipts factor defined and described.
  • 79-1131 Same; property factor defined and described.
  • 79-1132 Same; payroll factor defined and described.
  • 79-1133 Tax upon cessation of business as financial institution; computation.
  • 79-1134 Supplemental to K.S.A. 79-1106 et seq.
  • 79-1135 Consolidated returns or combined reports required, when.
  • 79-1136 Application of act.
• Article 12.—MUTUAL FIRE AND LIFE INSURANCE COMPANIES (Not in active use)
  • 79-1201 Repealed.
• Article 13.—ENUMERATION AND TAXATION OF DOGS
  • 79-1301 Dogs as personalty; rights and restraints.
  • 79-1302 Repealed.
  • 79-1303 Repealed.
  • 79-1304 through 79-1306 Repealed.
• Article 14.—PROPERTY VALUATION, EQUALIZING ASSESSMENTS, APPRAISERS AND ASSESSMENT OF PROPERTY
  • 79-1401 Powers and duties of director of property valuation; meetings of county assessors, expenses.
  • 79-1402 General supervision of taxation by director of property valuation; legislative recommendations; records and publications.
  • 79-1403 Investigations; reports by local officers; testimony and production of books; witness fees; perjury.
  • 79-1404 General duties and powers of director of property valuation.
  • 79-1404a Review of valuation changes of appraiser by director of property valuation.
  • 79-1404b Presentation of ratio study results and valuation appeals data to county commissioners by director of property valuation; when.
  • 79-1405 Violation of laws and regulations by officers.
  • 79-1406 Repealed.
  • 79-1407 Tax exempt bonds.
  • 79-1408 Interrogatories and questions for taxpayers; penalties.
  • 79-1409 Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes.
  • 79-1410 Abstracts of assessments, tabulations.
  • 79-1411 Repealed.
  • 79-1411a County as assessment administration unit.
  • 79-1411b County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements.
  • 79-1412 Repealed.
  • 79-1412a Powers and duties of county and district appraisers; limitations.
  • 79-1412b Repealed.
  • 79-1412c Repealed.
  • 79-1412d Application of K.S.A. 79-1412a.
  • 79-1413 Repealed.
  • 79-1413a Reappraisal of property within county, when; designation of appraisers; costs, how paid; accessibility of records; forms, approval, filing; written agreements, requirements; restrictions on use of valuations of appraisers; bond, conditions.
  • 79-1414 Repealed.
  • 79-1415 Repealed.
  • 79-1416 Repealed.
  • 79-1417 Repealed.
  • 79-1418 Repealed.
  • 79-1419 Repealed.
  • 79-1420 Fraudulent listing or evasion by taxpayer; penalty; prosecution.
  • 79-1421 Repealed.
  • 79-1422 Penalty for late filing of or failure to file statement listing property; abatement of penalty.
  • 79-1423 Repealed.
  • 79-1424 Bank records not to be produced or examined.
  • 79-1425 Repealed.
  • 79-1426 Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted.
  • 79-1427 Repealed.
  • 79-1427a Listing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure.
  • 79-1427b Waiver of penalties on certain escaped personal property.
  • 79-1427c Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when.
  • 79-1428 Repealed.
  • 79-1429 Repealed.
  • 79-1430 Repealed.
  • 79-1431 Repealed.
  • 79-1432 Repealed.
  • 79-1433 Repealed.
  • 79-1434 Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties.
  • 79-1435 Repealed.
  • 79-1436 Repealed.
  • 79-1436a Repealed.
  • 79-1436b Repealed.
  • 79-1437 Repealed.
  • 79-1437a Repealed.
  • 79-1437b Repealed.
  • 79-1437c Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information.
  • 79-1437d Same; devised by director of property valuation; approval by legislature; information to be contained therein.
  • 79-1437e Same; inapplicability to certain transfers of title.
  • 79-1437f Same; disposition and use of contents thereof, to and by whom.
  • 79-1437g Same; penalty for violations.
  • 79-1438 Repealed.
  • 79-1439 Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.
  • 79-1439a Classification of certain not-for-profit organization real property; assessment rate.
  • 79-1439b Recoupment of tax when property classified under K.S.A. 79-1439a changes use; procedures.
  • 79-1439c Classification of certain commercial and industrial machinery and equipment.
  • 79-1439d Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites.
  • 79-1439e Classification for property tax purposes of a bed, body or box that is used in business and is attached to a motor vehicle by the motor vehicle manufacturer.
  • 79-1440 Repealed.
  • 79-1441 Repealed.
  • 79-1441a Repealed.
  • 79-1442 Repealed.
  • 79-1443 Repealed.
  • 79-1444 Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment.
  • 79-1445 County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise.
  • 79-1446 Repealed.
  • 79-1447 Repealed.
  • 79-1448 Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels.
  • 79-1449 Repealed.
  • 79-1450 Construction of certain terms.
  • 79-1451 Repealed.
  • 79-1452 through 79-1454 Repealed.
  • 79-1455 County as separate appraisal district; duty to appraise annually.
  • 79-1456 Duty of county appraiser to follow guidelines, procedures and methodologies of director of property valuation; deviation from appraisal guides, when; rules and regulations.
  • 79-1457 Availability of forms to general public; extensions of time for filing, when; use of approved forms.
  • 79-1458 Installation and maintenance of records and data; open to public inspection.
  • 79-1459 Preparation of appraisal maps, contents; preparation of appraisal records for improvements and land parcels, contents; classification of property.
  • 79-1460 Notification of taxpayer of change in classification or appraised valuation of property, contents; duties of appraiser regarding valuation increase of commercial real property; amendment of appraisal rolls by county appraiser; guide to the property tax appeals process.
  • 79-1460a Publication of results of market study analysis.
  • 79-1461 Investigation of property when no statement filed; listing by appraiser and notice to taxpayer; assistance of county attorney.
  • 79-1462 Same; refusal to give evidence; penalty.
  • 79-1463 Notice of violations to county attorney.
  • 79-1464 Repealed.
  • 79-1465 Duty to make changes in classification and value of property, when.
  • 79-1466 Transmission of completed real property appraisals to county clerk, when; contents.
  • 79-1467 Transmission of completed personal property appraisals to county clerk, when; contents.
  • 79-1467a Repealed.
  • 79-1467b Transmission of exempt property rolls to director of property valuation; annual report, submission to legislature.
  • 79-1468 Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents.
  • 79-1469 Showing by taxing unit number on appraisal record of property location.
  • 79-1470 Request of county board of equalization for changes in classification or valuation of property, when.
  • 79-1471 Submission of budget; appointment of assistants; attendance at appraisal schools.
  • 79-1472 Attendance of county appraiser or designee at meetings of board of equalization.
  • 79-1473 Penalty for neglect of duty by county appraiser or employee.
  • 79-1474 Waiver of taxes and penalties upon certain personal property if timely reporting made.
  • 79-1475 Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls.
  • 79-1476 Statewide reappraisal of real property; duties and authority of state director of property valuation and county and district appraisers; methods of establishing valuations; time of application of valuations.
  • 79-1476a Application of K.S.A. 79-1476.
  • 79-1476b Repealed.
  • 79-1477 Same; computer system development; duties of secretary of revenue; advisory committee, composition.
  • 79-1478 Same; payment of costs by state, schedule; assistance of state division of property valuation upon request; contracts with private appraisal firms.
  • 79-1478a Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation.
  • 79-1479 Appraisal of property; submission of progress reports; duties and authorities of director of property valuation and state board of tax appeals relating to compliance with reappraisal guidelines and timetables; complaint procedure; review of valuations after completion of reappraisal; compliance plans, approval and enforcement.
  • 79-1480 Same; maintenance of valuation listings, contents; public inspection.
  • 79-1481 Statewide reappraisal of real property; class assessment changes prohibited unless approved by state board of tax appeals; procedure.
  • 79-1481a Repealed.
  • 79-1482 Statewide reappraisal of real property; tax levy to pay costs of reappraisal.
  • 79-1483 Same; rules and regulations; forms.
  • 79-1484 Severability.
  • 79-1485 Kansas real estate ratio study act; purposes.
  • 79-1486 Same; definitions.
  • 79-1487 Same; duties of local officials; access of records by director.
  • 79-1488 Same; authorities and duties of director.
  • 79-1489 Same; notification of ratios to county by the director; appeals, procedure.
  • 79-1490 Same; publishing of study, when.
  • 79-1491 Same; rules and regulations.
  • 79-1492 Same; application of act.
  • 79-1493 Same; authority to compile and publish other statistics not affected.
  • 79-1494 Binding arbitration process in certain counties for property valuation disputes; procedure; duties and authorities of the director of property valuation.
  • 79-1495 Computer-assisted mass-appraisal system; verification of accuracy; requirements.
  • 79-1496 Appeals by taxpayers from classification or valuation of property; third-party fee simple appraisals; duties of county appraiser; appeals to state board of tax appeals.
• Article 15.—DEATH TAXES
  • 79-1501 Repealed.
  • 79-1501a, 79-1501b Repealed.
  • 79-1501c Repealed.
  • 79-1501d, 79-1501e Repealed.
  • 79-1502 Repealed.
  • 79-1503 Repealed.
  • 79-1504 Repealed.
  • 79-1505 Repealed.
  • 79-1506 Repealed.
  • 79-1507, 79-1508 Repealed.
  • 79-1509 Repealed.
  • 79-1510 Repealed.
  • 79-1511 Repealed.
  • 79-1512 Repealed.
  • 79-1513 Repealed.
  • 79-1514 Repealed.
  • 79-1515 Repealed.
  • 79-1516 Repealed.
  • 79-1517 Repealed.
  • 79-1518 Repealed.
  • 79-1519 Repealed.
  • 79-1520 Repealed.
  • 79-1521 Repealed.
  • 79-1522 Repealed.
  • 79-1523 Repealed.
  • 79-1524 Repealed.
  • 79-1525 Repealed.
  • 79-1526 through 79-1528 Repealed.
  • 79-1529 Repealed.
  • 79-1530 Repealed.
  • 79-1531 Repealed.
  • 79-1532 Repealed.
  • 79-1533 Repealed.
  • 79-1534 Repealed.
  • 79-1535 Repealed.
  • 79-1536 Repealed.
  • 79-1537 Repealed.
  • 79-1537a Repealed.
  • 79-1537b Repealed.
  • 79-1537c Repealed.
  • 79-1537d Repealed.
  • 79-1537e, 79-1537f Repealed.
  • 79-1538 Repealed.
  • 79-1538a Repealed.
  • 79-1539 Repealed.
  • 79-1540 Repealed.
  • 79-1541 Repealed.
  • 79-1541a Transferred.
  • 79-1541b Transferred.
  • 79-1542 Transferred.
  • 79-1542a Repealed.
  • 79-1543 Repealed.
  • 79-1544 Repealed.
  • 79-1545 Repealed.
  • 79-1545a Repealed.
  • 79-1545b Repealed.
  • 79-1545c Repealed.
  • 79-1545d Repealed.
  • 79-1545e Repealed.
  • 79-1546 Repealed.
  • 79-1547 Repealed.
  • 79-1548 Repealed.
  • 79-1549 Repealed.
  • 79-1550 Repealed.
  • 79-1551 Repealed.
  • 79-1552 Repealed.
  • 79-1553 Repealed.
  • 79-1554 Repealed.
  • 79-1554a Repealed.
  • 79-1555 Repealed.
  • 79-1556 Repealed.
  • 79-1557 Repealed.
  • 79-1557a Repealed.
  • 79-1558 Repealed.
  • 79-1559 through 79-1562 Repealed.
  • 79-1563 Repealed.
  • 79-1563a Repealed.
  • 79-1564 Transferred.
  • 79-1565 Transferred.
  • 79-1566 Repealed.
  • 79-1567 Repealed.
  • 79-1567a Repealed.
  • 79-1568 Repealed.
  • 79-1569 Transferred.
  • 79-1570 Transferred.
  • 79-1571 Transferred.
  • 79-1572 Transferred.
  • 79-1573 Repealed.
  • 79-1574 Transferred.
  • 79-1575 Transferred.
  • 79-1576 Transferred.
  • 79-1577 Transferred.
  • 79-1578 Repealed.
  • 79-1579 Transferred.
  • 79-1580 Transferred.
  • 79-1581 Repealed.
  • 79-1582 Repealed.
  • 79-1583 Transferred.
  • 79-1584 Repealed.
  • 79-1584a Repealed.
  • 79-1584b Repealed.
  • 79-1584c Repealed.
  • 79-1584d Application of act.
  • 79-1585, 79-1586 Repealed.
  • 79-1587 Transferred.
  • 79-15,100 Repealed.
  • 79-15,101 Repealed.
  • 79-15,102 Repealed.
  • 79-15,103 Repealed.
  • 79-15,104 Repealed.
  • 79-15,105 Repealed.
  • 79-15,106 Repealed.
  • 79-15,107 Repealed.
  • 79-15,108 Repealed.
  • 79-15,109 Repealed.
  • 79-15,110 Repealed.
  • 79-15,111 Repealed.
  • 79-15,112 Repealed.
  • 79-15,113 Repealed.
  • 79-15,114 Repealed.
  • 79-15,115 Repealed.
  • 79-15,116 Repealed.
  • 79-15,117 Repealed.
  • 79-15,118 Repealed.
  • 79-15,119 Repealed.
  • 79-15,120 through 79-15,122 Repealed.
  • 79-15,123, 79-15,124 Repealed.
  • 79-15,125 Repealed.
  • 79-15,126 Kansas estate tax apportionment act; definitions; apportionment of estate taxes; deduction, exemption or credit; duties and powers of representative; apportionment of interest and penalties and expenses.
  • 79-15,127 Repealed.
  • 79-15,128 Repealed.
  • 79-15,129 through 79-15,145 Repealed.
  • 79-15,146 Applicability of sections; limitation of liability.
  • 79-15,147 through 79-15,200 Reserved.
  • 79-15,201 through 79-15,206 Repealed.
  • 79-15,206a Repealed.
  • 79-15,207 through 79-15,252 Repealed.
  • 79-15,253 Repealed.
  • 79-15,254 Applicability of act; limitation of liability.
• Article 16.—MISCELLANEOUS PROPERTY TAX PROVISIONS
  • 79-1601 Repealed.
  • 79-1602 Repealed.
  • 79-1603 Repealed.
  • 79-1604 Abstract of assessment rolls for state director of property valuation; forms; valuation of certain motor vehicles credited as supplementary assessments.
  • 79-1605 Abstract of assessment rolls; penalty for failure of county clerk to comply.
  • 79-1606 Appeals to hearing panels or officers; procedure and forms; hearings and disposition; duties of county clerk.
  • 79-1607 Repealed.
  • 79-1608 Transfer of general fund moneys to special assessment equalization fund; use of moneys; retransfers, when.
  • 79-1609 Appeals to state board of tax appeals; notice, requirements; procedure; limit on increased appraised valuation by the board.
  • 79-1609a Repealed.
  • 79-1610 Decision of hearing officer or panel; notice to taxpayer; change in assessment of class of property; appeal not heard is denied.
  • 79-1611 Appointment of hearing officers and panels to hear appeals from valuation and classification of property; qualifications and salary; removal of appointees, when.
  • 79-1612 Military service, deployment outside United States; property tax deferral; rules and regulations.
  • 79-1613 Homestead or building or improvement destroyed or substantially destroyed by natural disaster; abatement of tax.
  • 79-1614 Business shutdown or restricted by government entity related to state of disaster emergency; reimbursement of tax.
  • 79-1615 COVID-19 retail storefront property tax relief act; title; purpose of act.
  • 79-1616 Same; definitions.
  • 79-1617 Same; eligibility; amount of refund, computation; maximum amount of refund.
  • 79-1618 Same; claims payable from American rescue plan-state fiscal relief-federal fund; no warrant issued for less than $5; no interest allowed on claim.
  • 79-1619 Same; only one claimant per retail storefront permitted.
  • 79-1620 Same; deadline for filing claim; exception.
  • 79-1621 Same; forms and instructions; rules and regulations.
  • 79-1622 Same; information required in support of claim.
  • 79-1623 Same; amount of claim may be applied against outstanding tax liability; payment of refund to county treasurer, when.
  • 79-1624 Same; claimant not eligible for refund, when.
  • 79-1625 Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor; correction of certain excessive claims.
  • 79-1626 Same; disallowance of claim if title received by claimant was primarily for purpose of making claim.
  • 79-1627 Same; appeals process.
• Article 17.—CORRECTION OF IRREGULARITIES
  • 79-1701 Correction of clerical errors by county clerk.
  • 79-1701a Correction of clerical errors by board of county commissioners; refund, cancellation or credit of overpayments of taxes based on errors.
  • 79-1701b Repealed.
  • 79-1702 Cancellation or refund of taxes by state board of tax appeals, when; cancellation and abatement of certain taxes on property of the state, municipalities or exempt institutions; property assessed in more than one county; powers of court.
  • 79-1702a Repealed.
  • 79-1703 Unlawful release, discharge, remission or commutation of taxes; civil action authorized thereon; disposition of funds recovered; settlement of taxes, when.
  • 79-1703a Repealed.
  • 79-1704 Cities between 20,000 and 24,000; compromise, abatement or cancellation, when.
  • 79-1705 Erroneous reporting of cost of personal property for tax purposes; correction and refund; procedure.
• Article 18.—LEVY OF TAXES
  • 79-1801 Certification of city, county, township, school and other taxing subdivision levies, time; payments by county treasurer.
  • 79-1802 Levies by county commissioners.
  • 79-1803 Computation of tax levy rates by county clerk, when; delivery of tax rolls to county treasurer.
  • 79-1804 When tax due; lien on real property.
  • 79-1805 Payment of tax as between grantor and grantee.
  • 79-1806 County clerk to transmit statement of levies to state director of property valuation; report and statement by director; report of taxes levied on and values of motor vehicles.
  • 79-1807 Change in boundary of taxing district; effective for tax purposes, when.
  • 79-1807a Repealed.
  • 79-1808 Special fund to pay special assessments on real estate owned by taxing unit or municipality; tax levy, use of proceeds.
• Article 19.—LIMITATIONS ON TAX LEVIES
  • 79-1901 Repealed.
  • 79-1902 Repealed.
  • 79-1903 Repealed.
  • 79-1904 Repealed.
  • 79-1905 Repealed.
  • 79-1906 Repealed.
  • 79-1907 through 79-1910 Repealed.
  • 79-1911 Repealed.
  • 79-1912 Repealed.
  • 79-1913 Repealed.
  • 79-1914, 79-1915 Repealed.
  • 79-1916 Repealed.
  • 79-1917 Repealed.
  • 79-1918 Repealed.
  • 79-1919 Repealed.
  • 79-1920 Repealed.
  • 79-1921, 79-1922 Repealed.
  • 79-1923 Repealed.
  • 79-1924 Repealed.
  • 79-1925 Repealed.
  • 79-1926 Repealed.
  • 79-1927 Repealed.
  • 79-1928 Repealed.
  • 79-1929 Repealed.
  • 79-1930 Repealed.
  • 79-1931 Repealed.
  • 79-1932 Repealed.
  • 79-1933 Repealed.
  • 79-1934 Repealed.
  • 79-1935, 79-1936 Repealed.
  • 79-1937 Repealed.
  • 79-1938 Repealed.
  • 79-1939 Repealed.
  • 79-1940, 79-1941 Repealed.
  • 79-1942 Repealed.
  • 79-1943 Repealed.
  • 79-1944 Repealed.
  • 79-1945 Authority for counties to levy taxes.
  • 79-1946 Limit on levy for county general expenses and payment on bonds issued under K.S.A. 12-1774; increase by certain counties.
  • 79-1946a Repealed.
  • 79-1947 Repealed.
  • 79-1947a Repealed.
  • 79-1947b Repealed.
  • 79-1948 Repealed.
  • 79-1948a Repealed.
  • 79-1949 Repealed.
  • 79-1950 Repealed.
  • 79-1950a General and special improvement levies in lieu of bond issues in certain cities of first-class.
  • 79-1950b Special improvement fund in cities of more than 200,000; tax levies; reimbursement; budget requirements.
  • 79-1951 Repealed.
  • 79-1952 Repealed.
  • 79-1952a Repealed.
  • 79-1953 Repealed.
  • 79-1954 Repealed.
  • 79-1954a Repealed.
  • 79-1954b Repealed.
  • 79-1954c Repealed.
  • 79-1954d Repealed.
  • 79-1954e Repealed.
  • 79-1954f Repealed.
  • 79-1954g Repealed.
  • 79-1954h Repealed.
  • 79-1954i Repealed.
  • 79-1954j Repealed.
  • 79-1954k Repealed.
  • 79-1954l Repealed.
  • 79-1955 Repealed.
  • 79-1955a Repealed.
  • 79-1955b Repealed.
  • 79-1955c Repealed.
  • 79-1955d Repealed.
  • 79-1955e Repealed.
  • 79-1955f Repealed.
  • 79-1955g Repealed.
  • 79-1955h Repealed.
  • 79-1955i Repealed.
  • 79-1955j Repealed.
  • 79-1956 Repealed.
  • 79-1956a Repealed.
  • 79-1957 Repealed.
  • 79-1958 Repealed.
  • 79-1958a Repealed.
  • 79-1958b Repealed.
  • 79-1958c Repealed.
  • 79-1958d Repealed.
  • 79-1958e Repealed.
  • 79-1958f through 79-1958h Repealed.
  • 79-1959 Repealed.
  • 79-1960 Repealed.
  • 79-1961 Repealed.
  • 79-1962 Authority for townships to levy taxes.
  • 79-1962a Repealed.
  • 79-1963 Sinking fund levies, special city levies or road levies; limitations do not apply.
  • 79-1964 Election for increase in levy or budget; limitation; section inapplicable to certain taxing subdivisions.
  • 79-1964a State board of tax appeals may authorize increase of specific levy, when; procedure; limitation; section inapplicable to certain taxing subdivisions.
  • 79-1964b Increased levy in taxing districts in counties adjoining regular army post or military reservation; procedure; limitation; section inapplicable to certain taxing subdivisions.
  • 79-1964c Repealed.
  • 79-1965 Levies in excess of limitation unlawful; duty of county clerk to reduce levy and give notice thereof to taxing subdivision.
  • 79-1966 Penalty for violation of act by officer.
  • 79-1967, 79-1968 Repealed.
  • 79-1969 Repealed.
  • 79-1970 Effect of act.
  • 79-1971 Effect of K.S.A. 79-1964b.
  • 79-1972 Certain acts of 1941 legislature saved from repeal.
  • 79-1973 Expired.
  • 79-1974 Expiration of act.
• Article 20.—COLLECTION AND CANCELLATION OF TAXES
  • 79-2001 Entry of unpaid real property taxes; publication notice of all taxes; mailing of tax statements; contents of statements.
  • 79-2002 Tax receipts by county treasurer; contents.
  • 79-2003 Warrants to be received in payment of taxes, when.
  • 79-2004 Time for payment of real estate taxes; interest, when; distribution of interest to city, when.
  • 79-2004a Time for payment of personal property taxes; interest, when.
  • 79-2004b Repealed.
  • 79-2004c Repealed.
  • 79-2005 Protesting payment of taxes; written statement of grounds; distribution of taxes paid under protest; proceedings for recovery of protested taxes, limitations; informal meeting, requirements; refund of protested taxes; taxing districts authorized to issue no-fund warrants; loans by pooled money investment board to counties or taxing subdivisions to pay such refund of taxes, requirements and procedures; levy of taxes for payment of no-fund warrants and PMIB loans.
  • 79-2005a Same; invalidity of part.
  • 79-2005b Taxes paid under protest; disorganization of taxing district; no-fund warrants; tax levies.
  • 79-2005c Repealed.
  • 79-2006 through 79-2008 Repealed.
  • 79-2009 Highway or railroad bridge; appointment of receiver upon failure to pay tax.
  • 79-2010 County commissioners to certify list of claims allowed.
  • 79-2011 County treasurer to check claims against delinquent tax lists; certification to county commissioners and county attorney.
  • 79-2012 County commissioners to authorize county treasurer to credit delinquent taxpayer for the amount of claim; receipt; warrant issued where claim exceeds delinquent tax.
  • 79-2013 County commissioners to issue warrants to county treasurer for amount of claims credited on delinquent tax.
  • 79-2014 Abatement and cancellation of unpaid taxes upon certain mineral interests or royalties.
  • 79-2015 Actions for debt to collect taxes, fees, interest and penalties, when; remedies.
  • 79-2016 Same; liabilities imposed by other states; comity.
  • 79-2017 Collection of delinquent taxes in certain counties; tax lien.
  • 79-2018 Employment of persons to assist collection of unpaid personal property taxes in counties; contingency fee compensation; disposition of taxes; costs.
  • 79-2019 Same; bond of contract collectors; report and accounting of taxes collected.
  • 79-2020 Voluntary transfer of personal property before tax paid; lien, exception; collection.
  • 79-2021 Expired.
  • 79-2022 Contingent fee based employment to audit personal property tax returns prohibited, when.
  • 79-2023 Wyandotte county accumulated interest amnesty program.
  • 79-2024 Partial payment or payment plan for delinquent or nondelinquent property taxes authorized.
  • 79-2025 Cancellation of taxes and penalties on certain property in Johnson county by county commissioners.
  • 79-2026 Liability for unpaid taxes on personal property abandoned or repossessed; extinguishment of tax lien.
• Article 21.—SALE OF PERSONAL PROPERTY FOR TAXES
  • 79-2101 Collection of delinquent taxes; tax lien.
  • 79-2101a through 79-2101c Repealed.
  • 79-2102 Repealed.
  • 79-2103 Sheriff to note removal of taxpayer.
  • 79-2104 Alias tax warrants to sheriff of county to which taxpayer has removed.
  • 79-2105 Repealed.
  • 79-2106 Fees of sheriffs and treasurers.
  • 79-2107 Sheriff's return of tax warrants; liability of treasurer and sheriff.
  • 79-2108 Penalties and interest where injunction restraining collection dissolved.
  • 79-2109 Sale of personalty before tax paid; liens; liability.
  • 79-2110 Repealed.
  • 79-2111 Personalty seized by legal process; taxes as preference over other claims.
  • 79-2112 Same; proceedings when property sold, seized, or attempted to be removed or sold.
• Article 22.—STATE AD VALOREM PROPERTY TAX LEVIES
  • 79-2201 Remittance of proceeds of state property tax levies, when; disposition of same.
  • 79-2202 Forfeiture by county treasurer for failure to pay money into state treasury.
  • 79-2203 County clerk's statement to director of accounts and reports, contents; county responsible to state for levies after making adjustments.
  • 79-2204 County treasurers not required to pay more than taxes collected.
  • 79-2205, 79-2206 Repealed.
• Article 23.—SALE OF REAL ESTATE FOR TAXES
  • 79-2301 Real estate subject to sale.
  • 79-2302 Listing of real estate subject to sale, contents; notice of sale, contents.
  • 79-2302a Same; errors or irregularities in notices not to affect sale or title.
  • 79-2303 Publication of listing of real estate subject to sale; costs.
  • 79-2304 Same; affidavit of publication.
  • 79-2305 Publication of lists during years 1909 and 1910.
  • 79-2306 Time of sale; county treasurer to bid off in name of county.
  • 79-2307 Repealed.
  • 79-2308 Repealed.
  • 79-2309 Repealed.
  • 79-2310 Repealed.
  • 79-2311 Repealed.
  • 79-2312 Repealed.
  • 79-2313 Repealed.
  • 79-2314 Repealed.
  • 79-2315 Name in which real estate sold.
  • 79-2316 Description of real estate in tax proceedings.
  • 79-2317 Record of sales; contents of list; duty of county treasurer in counties of less than 100,000 to furnish duplicate to county clerk; exception.
  • 79-2318 Sale papers filed with county clerk.
  • 79-2319 Taxation and sale of real estate bid off by county; subsequent taxes and additional lien.
  • 79-2320 Repealed.
  • 79-2321 Repealed.
  • 79-2322 Sale in October when not sold in September; sale after injunction enjoining sale dissolved; publication notice.
  • 79-2323 Penalties and interest on sale after injunction dissolved.
  • 79-2323a Sale upon dissolution of injunction; publication notice.
  • 79-2324 Repealed.
  • 79-2325 Repealed.
  • 79-2326 Repealed.
• Article 24.—REDEMPTION OF REAL ESTATE AND REMISSION, COMPROMISE OR RESPREAD OF REAL ESTATE TAXES
  • 79-2401 Repealed.
  • 79-2401a Redemption of real estate bid off by county; partial redemption; period of redemption; interest; foreclosure on expiration of period.
  • 79-2401b Repealed.
  • 79-2402 Repealed.
  • 79-2403 Certificate of redemption; entries on tax sales book.
  • 79-2404 Repealed.
  • 79-2405 Repealed.
  • 79-2406 Repealed.
  • 79-2407 Repealed.
  • 79-2408 Repealed.
  • 79-2409 Repealed.
  • 79-2410 Repealed.
  • 79-2411 Repealed.
  • 79-2412 Repealed.
  • 79-2413 Repealed.
  • 79-2414 Repealed.
  • 79-2415 Temporary remission and cancellation of penalties, costs and expenses up to September 1, 1941; interest rate after September 1, 1939.
  • 79-2415a Temporary remission and cancellation of penalties, costs, expenses and interest up to September 1, 1941.
  • 79-2416 No tax-sale certificates issued nor tax deeds executed prior to September 1, 1939; exceptions.
  • 79-2416a No tax-sale certificates nor tax deeds executed prior to September 1, 1941; exceptions.
  • 79-2416b Same; stay of proceedings.
  • 79-2416c Same; act supplemental.
  • 79-2416d Cancellation of real estate tax penalties and interest incurred prior to 1910.
  • 79-2417 through 79-2422 Repealed.
  • 79-2423 through 79-2426 Repealed.
  • 79-2427 through 79-2430 Repealed.
  • 79-2431 Action for foreclosure and sale of property of Bourbon county fair association stayed.
  • 79-2432 Same; redetermination of assessments; penalties and interest canceled.
• Article 25.—CONVEYANCE OF LAND SOLD FOR TAXES (Not in active use)

  • Revisor's Note:

    Judicial foreclosure and sale of real estate by county, see ch. 79, art. 28.

  • 79-2501 Repealed.
  • 79-2502 Repealed.
  • 79-2503 Repealed.
  • 79-2504 Repealed.
  • 79-2505 Repealed.
  • 79-2506 Repealed.
  • 79-2507 Repealed.
  • 79-2508 Repealed.
  • 79-2509 Repealed.
  • 79-2510 Repealed.
  • 79-2511 Repealed.
  • 79-2512 Repealed.
  • 79-2513 Repealed.
  • 79-2514 Repealed.
• Article 26.—FLOATING AND FEDERAL LIENS
  • 79-2601 Period of lien of tax certificate; extension.
  • 79-2602 Same; period of lien of tax certificate on real estate bid off for taxes by cities and counties; extension.
  • 79-2603 Same; prior certificates.
  • 79-2604 Same; lien not impaired when deed fails to pass title or when real property bid off to city or county.
  • 79-2605 Repealed.
  • 79-2606 Repealed.
  • 79-2607 Repealed.
  • 79-2608 Repealed.
  • 79-2609 Repealed.
  • 79-2610 Repealed.
  • 79-2611, 79-2612 Repealed.
  • 79-2613 Federal liens; application of act thereto.
  • 79-2614 Same; place of filing.
  • 79-2615 Same; entitlement of lien to be filed.
  • 79-2616 Same; duties of filing officers; methods of filing; certificate of notices on file; copies of documents on file, fees.
  • 79-2617 Same; filing fees.
  • 79-2618 Same; uniform application and construction.
  • 79-2619 Same; citation of act.
• Article 27.—LEASING OF REAL ESTATE BID IN AT FORECLOSURE SALE BY COUNTY
  • 79-2701 Repealed.
  • 79-2702 Repealed.
  • 79-2703 Repealed.
  • 79-2704, 79-2705 Repealed.
  • 79-2706 Lease of real estate bid in by county; period of lease.
  • 79-2707 Receipt upon payment of rental price; execution of lease.
  • 79-2708 Credit of rental money to county general fund.
  • 79-2709 List of real estate subject to lease.
• Article 28.—JUDICIAL FORECLOSURE AND SALE OF REAL ESTATE BY COUNTY
  • 79-2801 Action to enforce lien for unredeemed real estate bid in by county; summons; service by publication; assistance by city in foreclosure proceedings, when.
  • 79-2802 Joinder of parties defendant; decree as to.
  • 79-2802a Receivership.
  • 79-2803 Joinder of issues; trial; judgment; redemption before day of sale; duties of clerk and sheriff; apportionment of costs, charges and expenses.
  • 79-2803a Sale of lots or tracts as unit.
  • 79-2803b Order and conduct of sale authorized by K.S.A. 79-2803a.
  • 79-2804 Order of sale; publication notice; auctioneer may be employed; procedure for bidding in behalf of county; deed, execution and recordation.
  • 79-2804a Sale of school lands; bond.
  • 79-2804b Actions to open, vacate or modify foreclosure proceedings; time limitations.
  • 79-2804c Refund of purchase money, taxes and charges when foreclosure sale adjudged to be invalid; interest; quitclaim deed.
  • 79-2804d Refund of amount paid to state, township, city or school district, when money so refunded by county.
  • 79-2804e Repealed.
  • 79-2804f Record of real estate acquired by county; sale by county; removal and sale of improvements, when; reduction of price and sale six months after confirmation of sale; advertisement; bids; deed; assessment and entry on tax rolls.
  • 79-2804g Sales of real estate to certain persons prohibited; exceptions.
  • 79-2804h Confirmation of sale of property under K.S.A. 79-2804; affidavit required.
  • 79-2804i Purchase by city of property offered for sale under K.S.A. 79-2804.
  • 79-2804j Repealed.
  • 79-2805 Apportionment of proceeds of sale.
  • 79-2805a Repealed.
  • 79-2805b Repealed.
  • 79-2806 Repealed.
  • 79-2807 Repealed.
  • 79-2808 Amount of state tax uncollected certified to director of accounts and reports; credit; penalty for unlawful certification.
  • 79-2809 Sale, redemption, conveyance, foreclosure and sale of real estate begun under prior statutes.
  • 79-2810 Action to enforce lien for delinquent taxes upon real estate bid in by counties over 300,000; county counselor duties; employment and compensation of abstracters.
  • 79-2811 County sale for affordable low-income housing; abatement of taxes.
  • 79-2812 Persons not eligible to purchase real estate at tax sale.
• Article 29.—MISCELLANEOUS PROVISIONS
  • 79-2901 Payment of taxes or redemption of lands by mortgagee.
  • 79-2902 Lands in controversy; payment of taxes; recovery, when.
  • 79-2903 Liability of executor or administrator for failure to list lands or pay taxes.
  • 79-2904 Agent or attorney liable for failure to pay taxes on lands.
  • 79-2905 Conservator liable for failure to list or pay taxes.
  • 79-2906 Repealed.
  • 79-2907 Warrants received for taxes; endorsement.
  • 79-2908 Sale and conveyance of lands for taxes under prior statutes.
  • 79-2909 Repealed.
  • 79-2910 Limitations of actions for recovery of land under repealed statutes.
  • 79-2910a Actions to recover tax by the U.S. and other states and subdivisions; rights.
  • 79-2911 Repeals by act of 1876.
  • 79-2912 Loss of tax-sale certificate.
  • 79-2913 Credit by state of overpayment of taxes by county, when.
  • 79-2914 Apportionment of funds where lands sold for less than full amount of taxes.
  • 79-2915 Same; distribution of proceeds; amount uncollected charged to several funds.
  • 79-2916 Repealed.
  • 79-2917 Repealed.
  • 79-2918 Same; use of funds after full amount of state taxes paid into state treasury.
  • 79-2919 Neglect of duties by officers; penalties.
  • 79-2920 through 79-2924 Repealed.
  • 79-2925 Budgets of taxing bodies; application of act; exceptions; definitions.
  • 79-2925a Budget of Shawnee county; budget period; no-fund warrants.
  • 79-2925b Repealed.
  • 79-2925c Tax lid, cities and counties; exceptions; elections, when required.
  • 79-2926 Budget forms prescribed; electronic format furnished by director of accounts and reports; duties of certain officers.
  • 79-2926a, 79-2926b Repealed.
  • 79-2927 Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception.
  • 79-2927a School districts; balanced budget not required; unexpended moneys.
  • 79-2928 Repealed.
  • 79-2929 Proposed budget; amendments; public hearing; notice, publication and contents.
  • 79-2929a Amended budget; publication; electronic filing; notice; public hearing; clerical errors.
  • 79-2930 Submission of adopted budgets and additional information to county clerk; electronic filing; duties of county clerk; limitation on taxes levied, exception.
  • 79-2931 Repealed.
  • 79-2932 Repealed.
  • 79-2933 Time for budget hearing; adoption; validity of levies.
  • 79-2934 Funds appropriated by budget; balances; duties of clerks and officers; distribution of tax proceeds.
  • 79-2935 Creation of indebtedness in excess of budget unlawful; exceptions.
  • 79-2936 Removal from office for violation.
  • 79-2937 Invalidity of part.
  • 79-2938 No-fund warrants for shortages in revenue, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay.
  • 79-2939 No-fund warrants for emergencies, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay.
  • 79-2939a Expired.
  • 79-2939b No-fund warrants to cover the failure of receipt of motor vehicle tax.
  • 79-2940 No-fund warrants; issuance, interest, form, registration, redemption and transfer of surplus funds to general fund.
  • 79-2941 Warrants for emergencies, when; procedure; limitation of amount; notice and hearing.
  • 79-2942 Same; tax levy to pay.
  • 79-2943, 79-2944 Repealed.
  • 79-2945 through 79-2947 Repealed.
  • 79-2948 through 79-2950 Repealed.
  • 79-2951 No-fund warrants for emergencies in certain cities of second class, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay.
  • 79-2952 Same; application of K.S.A. 79-2940.
  • 79-2953 Repealed.
  • 79-2954, 79-2955 Repealed.
  • 79-2956, 79-2957 Repealed.
  • 79-2958 Transfer of certain unexpended balances of tax funds to general fund.
  • 79-2959 Local ad valorem tax reduction fund; transfers from state general fund, reduction; apportionment and payment to county treasurers.
  • 79-2959a Repealed.
  • 79-2960 Same; state treasurer to estimate and notify counties of respective allocations; county treasurer to estimate and notify political subdivisions of respective allocations; budgeted as item of income; budget form.
  • 79-2961 Same; distribution to political subdivisions except school districts; subdivisions failing to meet budget requirements excluded; distribution of amounts to community colleges and municipal universities apportioned under K.S.A. 79-2959(d).
  • 79-2962 Same; payment to county treasurers.
  • 79-2963 Notice of amount of tax levies to be expressed in dollars.
  • 79-2964 County and city revenue sharing fund; transfers from state general fund, reduction.
  • 79-2964a Repealed.
  • 79-2965 Same; allocation to counties.
  • 79-2966 Same; allocation of counties' entitlements to county and city governments; payment.
  • 79-2967 Same; state treasurer to estimate and notify county treasurers of respective entitlements; county treasurer to estimate and notify city treasurers of respective allocations.
  • 79-2968 Rate of interest on delinquent or unpaid taxes and overpayments of taxes.
  • 79-2969 Presumption of timely remittance of excise or income tax, when; allowance of delivery by private delivery services.
  • 79-2970 Interest tolled after hearings held by director of taxation.
  • 79-2971 Responsibility for collection of certain excise taxes; personal liability imposed.
  • 79-2972 Expired.
  • 79-2973 Payment of taxes and fees by credit card authorized.
  • 79-2974 Publication of administrative rulings of the department of revenue.
  • 79-2975 Pending appeals, date for final determination.
  • 79-2976 Property tax levied in 2003; state general fund; effective date.
  • 79-2977 Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures.
  • 79-2977a Repealed.
  • 79-2978 Business machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue.
  • 79-2979 Telecommunications and railroad machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue.
  • 79-2980 Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations.
  • 79-2981 Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations.
  • 79-2982 Report to legislature on certain income tax credits and sales tax exemptions.
  • 79-2983 Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures.
  • 79-2984 Tax compact with the Prairie Band Potawatomi Nation.
  • 79-2985 Tax compact with the Iowa Tribe of Kansas and Nebraska.
  • 79-2986 Tax compact with the Kickapoo Tribe in Kansas.
  • 79-2987 Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska.
  • 79-2988 Tax levy; approval to exceed revenue neutral rate by taxing subdivisions; requirements; notices and contents; public hearing; majority vote of governing body; requirements; duties of county clerk; costs; complaints; posting of budgets.
  • 79-2989 Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing subdivisions; duties of county clerk; transfers from state general fund; administered by secretary of revenue.
  • 79-2990 Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses.
• Article 30.—EXCISE AND SALES TAXES
  • 79-3001 through 79-3003 Repealed.
  • 79-3004 Repealed.
  • 79-3005 Repealed.
  • 79-3006 Repealed.
  • 79-3007 through 79-3009 Repealed.
  • 79-3010 Repealed.
  • 79-3010a, 79-3010b Repealed.
  • 79-3011 Repealed.
  • 79-3012 Repealed.
  • 79-3013, 79-3014 Repealed.
  • 79-3015 Repealed.
  • 79-3016 through 79-3018 Repealed.
  • 79-3019 Repealed.
  • 79-3020 Repealed.
  • 79-3021 Repealed.
  • 79-3022 Repealed.
  • 79-3023 Repealed.
  • 79-3024 Repealed.
  • 79-3025 Repealed.
  • 79-3025a, 79-3025b Repealed.
  • 79-3026 Repealed.
  • 79-3027 Repealed.
  • 79-3027a, 79-3027b Repealed.
  • 79-3028, 79-3029 Repealed.
  • 79-3030 Repealed.
  • 79-3031 through 79-3033 Repealed.
  • 79-3034 Transferred.
  • 79-3061 Transferred.
  • 79-3089 Transferred.
  • 79-3093 Act supplemental to motor fuel or special fuel tax laws.
  • 79-3094 Same; rate of tax; computation; allowances; exempt transactions; reports; extent and effective date of tax.
  • 79-3095 Same; disposition of tax collected.
  • 79-3096 Same; allocations to counties from highway fund, when; limitations.
  • 79-3097 Same; administration and enforcement; application of ch. 79, art. 34.
• Article 31.—MORTGAGE REGISTRATION AND INTANGIBLES
  • 79-3101 Repealed.
  • 79-3102 Repealed.
  • 79-3103 Repealed.
  • 79-3104 Repealed.
  • 79-3105 Repealed.
  • 79-3106 Repealed.
  • 79-3107 Repealed.
  • 79-3107a Repealed.
  • 79-3107b Repealed.
  • 79-3107c Repealed.
  • 79-3108 Repealed.
  • 79-3108a Repealed.
  • 79-3109 Repealed.
  • 79-3109a Repealed.
  • 79-3109b Purpose for intangible property tax exemption.
  • 79-3109c Property exempt from taxation; money, notes and other evidence of debt.
  • 79-3109d Definitions.
  • 79-3109e Application of K.S.A. 79-3109b through 79-3109e, inclusive.
  • 79-3110 Repealed.
  • 79-3110a Repealed.
  • 79-3110b Repealed.
  • 79-3110c Repealed.
  • 79-3111 Repealed.
  • 79-3112 Repealed.
  • 79-3112a Repealed.
  • 79-3113 Repealed.
  • 79-3113a Repealed.
  • 79-3113b Repealed.
  • 79-3114 Repealed.
  • 79-3115 Repealed.
  • 79-3116, 79-3117 Repealed.
  • 79-3118 Repealed.
  • 79-3118a Repealed.
  • 79-3118b Repealed.
  • 79-3119, 79-3120 Repealed.
  • 79-3120a Repealed.
  • 79-3120b Repealed.
  • 79-3120c Repealed.
  • 79-3120d Repealed.
  • 79-3120e Repealed.
  • 79-3120f Repealed.
  • 79-3120g Repealed.
  • 79-3121 Exemption of refunded stamped secured debts from further taxation.
  • 79-3122 Certification and registration by county treasurer.
  • 79-3123 Notation; certification and registration fee.
  • 79-3124 "Refunded" defined.
  • 79-3125 Perjury, penalty.
• Article 32.—INCOME TAX
  • 79-3201 Title.
  • 79-3202 Repealed.
  • 79-3203 Repealed.
  • 79-3204 Repealed.
  • 79-3205 Repealed.
  • 79-3206 Repealed.
  • 79-3206a Repealed.
  • 79-3207 Repealed.
  • 79-3208 Repealed.
  • 79-3209 Repealed.
  • 79-3210 Repealed.
  • 79-3211 Repealed.
  • 79-3212 Repealed.
  • 79-3213 Repealed.
  • 79-3214 Repealed.
  • 79-3215 Repealed.
  • 79-3216 Repealed.
  • 79-3217 Repealed.
  • 79-3218 Repealed.
  • 79-3219 Repealed.
  • 79-3220 Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns.
  • 79-3221 Returns; form, place and time of filing; identifying number, social security numbers; tentative returns; extension of time; certain actions or proceedings authorized; definitions.
  • 79-3221a through 79-3221c Repealed.
  • 79-3221d Designation of income tax refund for nongame wildlife improvement program; form.
  • 79-3221e Disposition of moneys received pursuant to K.S.A. 79-3221d; limitation on expenditures.
  • 79-3221f Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds.
  • 79-3221g Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds.
  • 79-3221h Plant and animal disease and pest control fund.
  • 79-3221i Kansas military emergency relief fund checkoff; disposition of moneys.
  • 79-3221j Kansas breast cancer research fund checkoff; disposition of moneys; required report.
  • 79-3221k Kansas hometown heroes fund checkoff; disposition of moneys.
  • 79-3221m Kansas creative arts industries commission checkoff fund; disposition of moneys.
  • 79-3221n Local school district contribution program checkoff; disposition of moneys.
  • 79-3221o Individual tax returns; preclusion from including line for reporting compensating use tax.
  • 79-3221p Repealed.
  • 79-3221q Kansas historic site fund checkoff; disposition of moneys.
  • 79-3222 Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties.
  • 79-3222a Mining production payment reports required; withholding of production payments, procedures; penalties.
  • 79-3223 Records and special returns.
  • 79-3224 Repealed.
  • 79-3225 Time for payment of tax; cancellation of tax; extension of time; interest.
  • 79-3226 Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when.
  • 79-3226a Repealed.
  • 79-3226b Repealed.
  • 79-3226c Repealed.
  • 79-3227 Repealed.
  • 79-3228 Penalties and interest.
  • 79-3228a Failure to file or filing of insufficient return, mandamus action permitted.
  • 79-3229 Jeopardy assessments, when; procedures; closing of taxable period.
  • 79-3230 Periods of limitation; extension agreements; notice of agreement with internal revenue service.
  • 79-3231 Repealed.
  • 79-3232 Repealed.
  • 79-3233 Powers of secretary or designee.
  • 79-3233a Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations.
  • 79-3233b Same; annual report by director; filing.
  • 79-3233c Repealed.
  • 79-3233d Repealed.
  • 79-3233e Abatement of certain income tax liabilities.
  • 79-3233f Repealed.
  • 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.
  • 79-3233h Same; uncollectible accounts; death of individual or dissolution of corporation.
  • 79-3233i Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination.
  • 79-3233j Offset of tax overpayments against tax underpayments.
  • 79-3234 Tax information; preservation; limits on dissemination and use; penalty for violations.
  • 79-3234a Repealed.
  • 79-3234b Repealed.
  • 79-3234c Repealed.
  • 79-3234d Repealed.
  • 79-3235 Collection of delinquent taxes; tax lien.
  • 79-3235a 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.
  • 79-3236 Rules and regulations.
  • 79-3237 Repealed.
  • 79-3238 Repealed.
  • 79-3239 Severability.
  • 79-3240 Application of act.
  • 79-3241 Repealed.
  • 79-3242 Repealed.
  • 79-3243 Repealed.
  • 79-3244 Repealed.
  • 79-3245 Repealed.
  • 79-3246 Repealed.
  • 79-3247 Repealed.
  • 79-3248 Repealed.
  • 79-3249 Repealed.
  • 79-3250 Repealed.
  • 79-3251 Repealed.
  • 79-3252 Repealed.
  • 79-3253 Repealed.
  • 79-3254 Repealed.
  • 79-3255 Repealed.
  • 79-3256 Repealed.
  • 79-3257 Repealed.
  • 79-3258 Repealed.
  • 79-3259 Repealed.
  • 79-3260 Repealed.
  • 79-3261 Repealed.
  • 79-3262 Repealed.
  • 79-3263 Repealed.
  • 79-3264 Repealed.
  • 79-3265 Repealed.
  • 79-3266 Repealed.
  • 79-3267 Repealed.
  • 79-3268 Taxpayer bill of rights and privileges.
  • 79-3268a Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements.
  • 79-3268b Same; duty of department to comply with taxpayer's designation of representative.
  • 79-3268c Same; waiver of penalties.
  • 79-3268d Same; closing letters.
  • 79-3268e Same; department of revenue correspondence with taxpayer; requirements.
  • 79-3268f Same; duty of department to comply with taxpayer's designation of representative.
  • 79-3268g Same; waiver of penalties.
  • 79-3268h Same; closing letters.
  • 79-3269 Tax treatment of professional employer organizations; definitions.
  • 79-3270 Reserved.
  • 79-3271 Apportionment of net income; definitions.
  • 79-3271a Repealed.
  • 79-3271b Repealed.
  • 79-3272 Same; allocation and apportionment.
  • 79-3273 Same; taxpayer taxable in another state.
  • 79-3274 Apportionment of net income; nonbusiness income allocation.
  • 79-3275 Same; rents and royalties; extent of utilization of tangible personal property.
  • 79-3276 Same; capital gains and losses from sales of property.
  • 79-3277 Same; interest and dividends.
  • 79-3278 Same; patent and copyright royalties.
  • 79-3279 Apportionment of net income; apportionment of business income; requirements; procedures.
  • 79-3280 Same; property factor defined.
  • 79-3281 Same; property owned or rented, value; net annual rate.
  • 79-3282 Same; average value of property.
  • 79-3283 Same; payroll factor.
  • 79-3284 Same; compensation for services; when payment in state.
  • 79-3285 Same; sales factor.
  • 79-3286 Same; sales of tangible personal property in state.
  • 79-3287 Same; sales in state; income-producing activity.
  • 79-3288 Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion.
  • 79-3288a Procedure for transitional adjustment for change of accounting methods of certain taxpayers.
  • 79-3288b Election of treatment of income; timing; duration.
  • 79-3289 Same; construction of act.
  • 79-3290 Repealed.
  • 79-3291 Repealed.
  • 79-3292 Same; act supplemental to income tax act.
  • 79-3293 Same; application of K.S.A. 79-3271 through 79-3292.
  • 79-3293a Application of K.S.A. 79-3271, 79-3279 and 79-3288b.
  • 79-3293b Application of K.S.A. 79-3271 and 79-3279.
  • 79-3294 Withholding tax; title; relationship to Kansas income tax act.
  • 79-3294a Withholding tax; injunctions.
  • 79-3294b Same; bond to secure collection.
  • 79-3295 Withholding tax; definitions.
  • 79-3296 Withholding tax; employer's requirement to withhold; agreements of the secretary.
  • 79-3297 Repealed.
  • 79-3297a Repealed.
  • 79-3298 Withholding tax from wages; employers' return filing requirements; remittance of tax, when.
  • 79-3299 Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement.
  • 79-32,100 Same; nondeductibility of withholding; credit allowed; refunds.
  • 79-32,100a Withholding tax; deduction by payer required.
  • 79-32,100b Same; liability of employer or payer for payment; employee action prohibited.
  • 79-32,100c Same; failure to withhold, consequences; persons designated as employers.
  • 79-32,100d Same; withholding amounts method of calculation; agreements with other states and the federal government.
  • 79-32,100e Repealed.
  • 79-32,100f Withholding tax; temporarily teleworking employees during COVID-19 pandemic.
  • 79-32,101 Declaration of estimated tax, when; procedure.
  • 79-32,102 Same; time of filing of certain declarations.
  • 79-32,103 Time of payment of estimated tax.
  • 79-32,104 Amount paid upon declarations of estimated tax; payments as credit against income tax.
  • 79-32,105 Withholding tax; moneys paid to state treasurer; amounts credited to IMPACT program funds, income tax refund fund and state general fund; refunds, payment; interest, computation.
  • 79-32,106 Employers' and fiduciaries' liability for tax required to be withheld.
  • 79-32,107 Penalties and interest for noncompliance, exception to penalty imposition for certain underpayments; failure of employer to deduct and withhold; failure to collect, account for and pay tax; attempts to evade or defeat tax.
  • 79-32,107a Application of K.S.A. 79-32,107.
  • 79-32,107b Application of K.S.A. 79-32,101, 79-32,102, 79-32,103 and 79-32,107.
  • 79-32,108 Severability; captions.
  • 79-32,108a Withholding registration certificate required; procedure.
  • 79-32,109 Definitions.
  • 79-32,109a Repealed.
  • 79-32,109b Repealed.
  • 79-32,110 Tax imposed; classes of taxpayers; rates.
  • 79-32,110a Tax imposed on ordinary income portions of lump sum distributions from pension and other plans.
  • 79-32,111 Credits against tax.
  • 79-32,111a Repealed.
  • 79-32,111b Repealed.
  • 79-32,111c Credit against tax for household and dependent care expenses; limitation.
  • 79-32,112 Repealed.
  • 79-32,112a Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional.
  • 79-32,113 Exempted organizations; requirements and restrictions.
  • 79-32,114 Accounting periods and methods.
  • 79-32,115 Rules pertaining to husbands and wives.
  • 79-32,116 Kansas taxable income of an individual.
  • 79-32,117 Kansas adjusted gross income of an individual; addition and subtraction modifications.
  • 79-32,117a Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax.
  • 79-32,117b Same; abatement and refund of taxes paid; claims.
  • 79-32,117c Same; compensation defined.
  • 79-32,117d Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms.
  • 79-32,117e Federal income tax rebate exempt from Kansas income tax.
  • 79-32,117f Repealed.
  • 79-32,117g Repealed.
  • 79-32,117h Repealed.
  • 79-32,117i Repealed.
  • 79-32,117j Repealed.
  • 79-32,117k Repealed.
  • 79-32,117l Repealed.
  • 79-32,117m Repealed.
  • 79-32,117n Repealed.
  • 79-32,117o Repealed.
  • 79-32,117p Repealed.
  • 79-32,117q Repealed.
  • 79-32,117r Unemployment compensation attributed to identity fraud exempt from Kansas income tax.
  • 79-32,118 Kansas deduction of an individual.
  • 79-32,119 Kansas standard deduction of an individual.
  • 79-32,120 Kansas itemized deductions of an individual.
  • 79-32,121 Kansas exemption for an individual.
  • 79-32,121a Application of K.S.A. 79-32,121.
  • 79-32,122 through 79-32,127 Repealed.
  • 79-32,128 Individual who is Kansas resident for part of year, election; computation of tax; modifications.
  • 79-32,129 Partners, not partnership, subject to tax.
  • 79-32,130 Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions.
  • 79-32,131 Partnership modification for a partner.
  • 79-32,132 Repealed.
  • 79-32,133 Determination of distributive share.
  • 79-32,134 Kansas taxable income of a resident estate or trust.
  • 79-32,135 Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments.
  • 79-32,136 Kansas taxable income of a nonresident estate or trust.
  • 79-32,137 Share of a nonresident estate, trust or beneficiary in income from sources within Kansas.
  • 79-32,138 Kansas taxable income of corporations; addition and subtraction modifications.
  • 79-32,139 Taxation of subchapter S corporate income.
  • 79-32,140 Credit for taxes paid in section 337 liquidation.
  • 79-32,140a Accrual of interest and penalties on underpayment or overpayment of income tax.
  • 79-32,141 Allocation of income and deductions.
  • 79-32,142 Consolidated returns.
  • 79-32,143 Kansas net operating loss for corporations.
  • 79-32,143a Expense deduction for certain depreciable property; calculation of amount; sale of property, procedure; limitation on other credits.
  • 79-32,144 Repealed.
  • 79-32,145 Repealed.
  • 79-32,146 Repealed.
  • 79-32,147 Repealed.
  • 79-32,148 Repealed.
  • 79-32,149 Repealed.
  • 79-32,150 Repealed.
  • 79-32,151 Repealed.
  • 79-32,152 Repealed.
  • 79-32,152a Repealed.
  • 79-32,152b Repealed.
  • 79-32,152c Repealed.
  • 79-32,152d Repealed.
  • 79-32,152e Repealed.
  • 79-32,152f Repealed.
  • 79-32,152g Repealed.
  • 79-32,152h Repealed.
  • 79-32,152i Repealed.
  • 79-32,152j Repealed.
  • 79-32,152k Repealed.
  • 79-32,152l Application of act.
  • 79-32,152m Application of K.S.A. 79-3230, 79-32,101 and 79-32,107.
  • 79-32,152n Application of K.S.A. 79-32,176.
  • 79-32,152o Application of K.S.A. 79-32,117.
  • 79-32,152p Application of K.S.A. 79-32,110, 79-32,119 and 79-32,120.
  • 79-32,152q Application of K.S.A. 79-32,117.
  • 79-32,152r Application of K.S.A. 79-1117 and 79-32,176.
  • 79-32,153 Credit against tax for establishment of qualified business facility; conditions; amount; limitations.
  • 79-32,153a Repealed.
  • 79-32,154 Same; definitions.
  • 79-32,155 Same; election to defer credit.
  • 79-32,156 Same; claiming credit upon acquisition or lease of qualified business facility by related taxpayer; election; estate entitled to credit upon death of taxpayer.
  • 79-32,157 Same; termination and resumption of operation of qualified business facility; credit allowable, when.
  • 79-32,158 Same; rules and regulations.
  • 79-32,159 Application of K.S.A. 79-32,111 and 79-32,153 through 79-32,158.
  • 79-32,159a Application of K.S.A. 79-32,153 and 79-32,154.
  • 79-32,159b Applicability of 1986 amendments.
  • 79-32,159c Application of K.S.A. 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b.
  • 79-32,160 Title of act.
  • 79-32,160a Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties; transferability.
  • 79-32,160b Planned project within existing enterprise zone; tax election; prior act.
  • 79-32,160c Application of act.
  • 79-32,160d Repealed.
  • 79-32,160e Application of act.
  • 79-32,160f Repealed.
  • 79-32,160g Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act.
  • 79-32,161 Repealed.
  • 79-32,162 Repealed.
  • 79-32,163 Repealed.
  • 79-32,164, 79-32,165 Repealed.
  • 79-32,165a Repealed.
  • 79-32,166 Repealed.
  • 79-32,167 Repealed.
  • 79-32,168 Repealed.
  • 79-32,169 Repealed.
  • 79-32,170 Repealed.
  • 79-32,171 Repealed.
  • 79-32,172 Repealed.
  • 79-32,173 Repealed.
  • 79-32,174 Repealed.
  • 79-32,174a, 79-32,174b Repealed.
  • 79-32,174c Repealed.
  • 79-32,175 Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions.
  • 79-32,176 Repealed.
  • 79-32,176a Same; amount; carryover to subsequent taxable years; credit refundable, when; cost-of-living adjustment.
  • 79-32,177 Credit against tax for making certain property used in trade or business or held for production of income accessible to or usable in the employment of persons with a disability; amount; carryover to subsequent taxable years.
  • 79-32,178 Rules and regulations.
  • 79-32,179 Application of K.S.A. 79-1117, 79-1118, 79-32,117 and 79-32,175 through 79-32,178.
  • 79-32,180 Application of K.S.A. 79-32,175 through 79-32,177, inclusive.
  • 79-32,181 Credit against tax for interest rate reduction for agricultural production loan by production credit association.
  • 79-32,181a Credit against tax for interest rate reductions on certain agricultural production loans.
  • 79-32,182 Repealed.
  • 79-32,182a Repealed.
  • 79-32,182b Credit against tax for certain research and development activity expenditures.
  • 79-32,183 through 79-32,187 Repealed.
  • 79-32,188 Severability of provisions of act.
  • 79-32,189 Application of act.
  • 79-32,190 Child day care assistance tax credit; amount.
  • 79-32,191 Application of K.S.A. 79-32,190.
  • 79-32,192 Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations.
  • 79-32,193 Military retired personnel income tax settlement; refund amount calculation; military retirees income tax refund fund established; transfers to and expenditures from fund, when.
  • 79-32,194 Community services contribution income and privilege tax credit; citation of act.
  • 79-32,195 Tax credits for community services contributions; definitions.
  • 79-32,196 Same; eligibility criteria for credit; limited retroactivity.
  • 79-32,197 Same; amount of credit, carryover.
  • 79-32,197a Same; assignability of credits.
  • 79-32,198 Same; duties of director of community development of department of commerce; rules and regulations.
  • 79-32,199 Application of K.S.A. 79-32,194 through 79-32,198.
  • 79-32,199a Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a.
  • 79-32,199b Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a.
  • 79-32,200 Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations.
  • 79-32,201 Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures.
  • 79-32,202 Repealed.
  • 79-32,202a Tax credit for adoption expenses.
  • 79-32,203 Tax credits for expenditures related to nongame and endangered species.
  • 79-32,204 Kansas income tax credit for corporations for required improvements to qualified swine facility.
  • 79-32,205 Earned income tax credit.
  • 79-32,206 Credit for property tax paid on commercial and industrial machinery and equipment.
  • 79-32,207 Kansas income tax credit for corporations for plugging abandoned oil or gas well.
  • 79-32,208 Repealed.
  • 79-32,209 Federal innocent spouse rule conformity.
  • 79-32,210 Kansas income tax credit for property tax paid by telecommunication companies which are corporations.
  • 79-32,211 Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment; rules and regulations.
  • 79-32,211a Expired.
  • 79-32,211b Historic Kansas act; citation.
  • 79-32,211c Credit for restoration and preservation of commercial structure at least 50 years old; amount of credit; limitations; requirements; rules and regulations.
  • 79-32,212 Kansas income tax credit for single city port authority.
  • 79-32,213 Repealed.
  • 79-32,214 Amended returns to be filed by taxpayers receiving certain refund of property taxes.
  • 79-32,215 Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district.
  • 79-32,216 Citation of act.
  • 79-32,217 Refineries; credit for certain investments; definitions.
  • 79-32,218 Same; amount of credit; requirements.
  • 79-32,219 Same; pass-through entities.
  • 79-32,220 Same; claim for credit.
  • 79-32,221 Same; accelerated depreciation, deduction.
  • 79-32,222 Same; credit for certain environmental compliance expenditures.
  • 79-32,223 Crude oil or natural gas pipelines; credits for certain investments; definitions.
  • 79-32,224 Same; amount of credit; requirements.
  • 79-32,225 Same; pass-through entities.
  • 79-32,226 Same; claim for credit.
  • 79-32,227 Same; accelerated depreciation, deduction.
  • 79-32,228 Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions.
  • 79-32,229 Same; amount of credit; requirements.
  • 79-32,230 Same; pass-through entities.
  • 79-32,231 Same; claim for credit.
  • 79-32,232 Same; accelerated depreciation, deduction.
  • 79-32,233 Biomass-to-energy plants; credits for certain investments; definitions.
  • 79-32,234 Same; amount of credit; requirements.
  • 79-32,235 Same; pass-through entities.
  • 79-32,236 Same; claim for credit.
  • 79-32,237 Same; accelerated depreciation, deduction.
  • 79-32,238 Integrated coal gasification power plants; credits for certain investments; definitions.
  • 79-32,239 Same; amount of credit; requirements.
  • 79-32,240 Same; pass-through entities.
  • 79-32,241 Same; claim for credit.
  • 79-32,242 Repealed.
  • 79-32,243 Information required by taxpayer to claim income tax credits.
  • 79-32,244 Credit for compensation paid by employers to employees who are members of national guard and reserved forces.
  • 79-32,245 Renewable electric cogeneration facilities; credits for certain investments; definitions.
  • 79-32,246 Same; amount of credit; requirements.
  • 79-32,247 Same; pass-through entities.
  • 79-32,248 Same; claim for credit.
  • 79-32,249 Same; accelerated depreciation, deduction.
  • 79-32,250 Waste heat utilization system at electric generation facility; accelerated depreciation, deduction.
  • 79-32,251 Biofuel storage and blending equipment; credits for certain investments; definitions.
  • 79-32,252 Same; amount of credit; requirements.
  • 79-32,253 Same; pass-through entities.
  • 79-32,254 Same; claim for credit.
  • 79-32,255 Same; accelerated depreciation; deduction.
  • 79-32,256 Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction.
  • 79-32,257 Citation of act.
  • 79-32,258 Film production; credit for certain eligible production expenses; eligibility requirements; application.
  • 79-32,259 Same; definitions.
  • 79-32,260 Same; expiration of act; amount, limitations.
  • 79-32,261 Tax credit for certain contributions to community college, technical college or postsecondary educational institution.
  • 79-32,262 Tax credit for certain capital investments in a business located in or near certain cities made within three years of occurrence of certain major disasters.
  • 79-32,263 Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR).
  • 79-32,264 Limitations on tax credits; credits allowed and amounts to be carried forward.
  • 79-32,265 Limitation on income tax credits allowed; valid social security numbers required.
  • 79-32,266 Tax credit for taxpayers who receive income from business activities of certain qualified companies.
  • 79-32,267 Tax credit for certain taxpayers domiciled in a rural opportunity zone.
  • 79-32,268 Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned.
  • 79-32,269 Repealed.
  • 79-32,270 Repealed.
  • 79-32,271 Tax credit for certain taxpayers who purchased food in this state.
  • 79-32,272 Native American veteran income tax refund; Native American veterans' income tax refund fund; qualifications; reports to legislature.
  • 79-32,273 Tax credit for certain years for purchases from qualified vendors employing individuals with disabilities; certification; reports to legislature.
  • 79-32,274 Tax credit for contribution to Eisenhower foundation.
  • 79-32,275 Tax credit for contributions to friends of cedar crest association.
  • 79-32,276 Compensation obtained fraudulently by another individual; exclusion from gross income, when; fraud due to identity theft, reporting to department.
  • 79-32,277 Kansas taxpayer protection act; title and effective date.
  • 79-32,278 Same; definitions.
  • 79-32,279 Same; duties of paid tax return preparers; penalty, when.
  • 79-32,280 Same; actions to enjoin prohibited conduct; reporting.
  • 79-32,281 Same; jurisdiction; venue; consent judgment.
  • 79-32,282 Same; rules and regulations.
  • 79-32,283 Income tax credit for certain qualified charitable distributions of fiduciary financial institutions; requirements; pass-through entity; carry forward.
  • 79-32,284 Salt parity act; citation of act; purpose.
  • 79-32,285 Definitions.
  • 79-32,286 Election by S corporation or partnership to be taxed at entity level.
  • 79-32,287 Tax rate imposed; credit allowance.
  • 79-32,288 Liability for tax.
  • 79-32,289 Rules and regulations.
  • 79-32,290 Tax credit for graduates of aerospace and aviation-related educational programs and employers of program graduates; definitions.
  • 79-32,291 Same; credit for qualified employer tuition reibursement.
  • 79-32,292 Same; credit for qualified employer for compensation paid to qualified employees.
  • 79-32,293 Same; credit for qualified employee.
  • 79-32,294 Same; rules and regulations.
  • 79-32,295 Same; application of act.
  • 79-32,296 Tax credit for school and classroom supplies purchased by teachers.
  • 79-32,297 Tax credit for qualified railroad track maintenance expenditures.
  • 79-32,298 Kansas targeted employment act; title; purpose.
  • 79-32,299 Same; definitions.
  • 79-32,300 Same; credit against income, privilege or premium tax liability for employment of eligible individuals by targeted employment businesses; determination of credit amount; maximum annual amount of all credits.
  • 79-32,301 Same; targeted employment business information reporting requirements to secretary of revenue; rules and regulations.
  • 79-32,302 Same; powers and duties of secretary for aging and disability services; program for measurement of results from tax credits; provision of tax information by secretary of revenue; confidentiality; report by secretary for aging and disability services.
  • 79-32,303 Same; expiration of act.
  • 79-32,304 Kansas affordable housing tax credit act; citation.
  • 79-32,305 Same; definitions.
  • 79-32,306 Same; tax credit for qualified development; amount; allocation; requirements; allocation in pass-through entity; carry forward.
  • 79-32,307 Same; recaptured or disallowed credits; effect on tax liability.
  • 79-32,308 Same; rules and regulations.
  • 79-32,309 Same; administration by Kansas housing resources corporation; annual report to the legislature.
  • 79-32,310 Kansas housing investor tax credit act; purpose; citation.
  • 79-32,311 Same; definitions.
  • 79-32,312 Same; Kansas housing investor tax credit program; administration; qualified housing projects; requirements; eligibility; rules and regulations.
  • 79-32,313 Same; tax credit for qualified housing projects; requirements; limitations; transfer of credit; rules and regulations.
  • 79-32,314 Same; loss of qualified housing project designation; notice.
  • 79-32,315 Same; annual report; contents.
• Article 33.—CIGARETTES AND TOBACCO PRODUCTS
  • 79-3301 Definitions.
  • 79-3302 Title and purpose of act.
  • 79-3303 Licenses and permits; requirements relating to vending machines.
  • 79-3304 License and permit fees and bond; qualifications for license.
  • 79-3305 Repealed.
  • 79-3306 License; application forms; issuance.
  • 79-3307 Repealed.
  • 79-3308 Repealed.
  • 79-3309 Suspension or revocation of license.
  • 79-3310 Tax on cigarettes imposed; rates.
  • 79-3310a Repealed.
  • 79-3310b Repealed.
  • 79-3310c Inventory tax on cigarettes; procedures for payment.
  • 79-3311 Stamps; sale; discount; corporate surety bond; use and bond; cigarette tax refund fund established; transportation for out-of-state sale.
  • 79-3311a Stamps; minimum number of cigarettes; liability for tax.
  • 79-3312 Redemption of stamps.
  • 79-3312a Cigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes.
  • 79-3313 Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing.
  • 79-3314 Repealed.
  • 79-3315 Repealed.
  • 79-3316 Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms.
  • 79-3317 Repealed.
  • 79-3318 Repealed.
  • 79-3319 Repealed.
  • 79-3320 Repealed.
  • 79-3321 Unlawful acts.
  • 79-3322 Penalties.
  • 79-3323 Contraband goods; seizure.
  • 79-3324 Repealed.
  • 79-3324a Contraband goods; seizure and sale; disposition of proceeds.
  • 79-3325 Repealed.
  • 79-3326 Duties of director; enforcement of act.
  • 79-3327 Repealed.
  • 79-3327a Repealed.
  • 79-3328 Expenses of enforcement.
  • 79-3329 Unconstitutionality of part.
  • 79-3330 Repealed.
  • 79-3331 Repealed.
  • 79-3332 Repealed.
  • 79-3333 Sale of cigarettes, smokeless tobacco and roll-your-own tobacco; requirements; internet, telephone or mail order transactions, requirements; packages of cigarettes; penalties.
  • 79-3334 Active cigarette and tobacco licensees, list.
  • 79-3335 Counterfeit cigarettes; seizure; penalties.
  • 79-3336 Conviction for violation; defined.
  • 79-3337 through 79-3350 Reserved.
  • 79-3351 through 79-3369 Repealed.
  • 79-3370 Repealed.
  • 79-3371 Tax on privilege of selling tobacco products.
  • 79-3372 Repealed.
  • 79-3373 Distributor's license.
  • 79-3374 License fees; surety bond; application for each place of business.
  • 79-3375 Issuance, expiration and display of licenses; license not transferable.
  • 79-3376 Repealed.
  • 79-3377 Certain records required of distributor; access to premises.
  • 79-3378 Monthly tax returns; remittance of tax; deficiencies.
  • 79-3379 Refunds and credits of tax.
  • 79-3380 Repealed.
  • 79-3381 Repealed.
  • 79-3382 Repealed.
  • 79-3383 Repealed.
  • 79-3384 Repealed.
  • 79-3385 Repealed.
  • 79-3386 Repealed.
  • 79-3387 Disposition of revenues.
  • 79-3388 Tobacco products not exempt from sales tax.
  • 79-3389 Reserved.
  • 79-3390 Repealed.
  • 79-3391 Administrative fines; cigarette and tobacco products regulation fund created.
  • 79-3392 Application of certain laws to taxes under act.
  • 79-3393 Cigarette or tobacco infraction; procedure.
  • 79-3394 Use of minors to determine compliance, limitations.
  • 79-3395 Cigarettes imported into the United States; certain information to be filed with the director.
  • 79-3396 Failure to file; penalty.
  • 79-3397 Enforcement of act; civil liability for violation of act.
  • 79-3398 Exceptions to applicability of act.
  • 79-3399 Tax on electronic cigarettes imposed; rates; inventory tax.
  • 79-33,100 Exceptions to applicability of act; compacts.
• Article 34.—MOTOR VEHICLE FUEL TAXES

  • Revisor's Note:

    L. 1933, ch. 317, §§ 1 to 28 (79-3061 to 79-3088) transferred to 79-3401 to 79-3428.

  • 79-3401 Citation of act; definitions.
  • 79-3402 Purpose of tax.
  • 79-3403 Licenses required under act; applications; fees; bonds; unlawful acts.
  • 79-3404 Repealed.
  • 79-3405 Additional bond; financial statements; revocation of license; release of sureties; renewal of license; interstate commerce exempt.
  • 79-3406 Licenses for additional places or stations.
  • 79-3407 Suspension or revocation of licenses; hearing.
  • 79-3408 Tax imposed on use, sale or delivery of motor-vehicle fuels or special fuels; importation of motor-vehicle fuels or special fuels; incidence of tax imposed on distributor; allowance for certain losses; exempt transactions; reports required.
  • 79-3408a Repealed.
  • 79-3408b Repealed.
  • 79-3408c Fuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when.
  • 79-3408d Repealed.
  • 79-3408e Repealed.
  • 79-3408f Repealed.
  • 79-3408g Repealed.
  • 79-3409 Distributor to collect tax; price sign requirements.
  • 79-3410 Monthly reports to state director; waiver, when; payment of tax; interest and penalty; waiver; manufacturer's daily report; exemption from reporting requirements, when.
  • 79-3411 Determination of amount due; statement; collection.
  • 79-3412 Levy of executions on property of delinquents.
  • 79-3413 Lien for taxes; interest and penalties; notice; recordation; sale of personal property; duties of officers and others.
  • 79-3414 Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due.
  • 79-3415 Records, invoices and bills of lading.
  • 79-3416 Transportation of fuels; report; manifest; required statement.
  • 79-3417 Refunds for lost or destroyed fuels; procedure.
  • 79-3418 Repealed.
  • 79-3419 Enforcement of act; rules and regulations.
  • 79-3420 Examination of books, records, returns, property and equipment; secrecy required; exceptions.
  • 79-3421 Rewards for information of unlawful evasion of tax.
  • 79-3422 Repealed.
  • 79-3423 Repealed.
  • 79-3424 Exempt from other taxes.
  • 79-3425 Payment into state treasury; distribution of proceeds of tax.
  • 79-3425a Repealed.
  • 79-3425b Repealed.
  • 79-3425c Apportionment of special city and county highway fund; apportionment of county equalization and adjustment fund; credit and use.
  • 79-3425d Repealed.
  • 79-3425e Repealed.
  • 79-3425f Special city and county highway fund; revenue for public transportation.
  • 79-3425g Same; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund.
  • 79-3425h Repealed.
  • 79-3425i Transfers from state general fund to special city and county highway fund, limitation.
  • 79-3426 Information to other states.
  • 79-3427 Repealed.
  • 79-3428 Invalidity of part.
  • 79-3429 Repealed.
  • 79-3430 Repealed.
  • 79-3431, 79-3432 Repealed.
  • 79-3433 Repealed.
  • 79-3434 Repealed.
  • 79-3435 Repealed.
  • 79-3435a Repealed.
  • 79-3436 Repealed.
  • 79-3437 Repealed.
  • 79-3438 Repealed.
  • 79-3439 Repealed.
  • 79-3440 Repealed.
  • 79-3441 Repealed.
  • 79-3442 Repealed.
  • 79-3443 Repealed.
  • 79-3444 Repealed.
  • 79-3445 Repealed.
  • 79-3446 Repealed.
  • 79-3447 Repealed.
  • 79-3448 Repealed.
  • 79-3449 Repealed.
  • 79-3450 Repealed.
  • 79-3451 Repealed.
  • 79-3452 Repealed.
  • 79-3453 Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when.
  • 79-3454 Refund permit; application; contents; fee; duties of director.
  • 79-3455 Cancellation of refund permit, when.
  • 79-3456 Invoice by licensed distributors or retailers; contents; copies.
  • 79-3457 Same; invoice blanks; records by director.
  • 79-3458 Claim for refund; time for filing; contents; signature.
  • 79-3459 Payment of refunds; notice of denial or delay.
  • 79-3460 Assignments prohibited; payment in case of death.
  • 79-3461 Refund revolving fund.
  • 79-3462 Actions to recover refunds.
  • 79-3462a Importers of motor-vehicle fuels or special fuels; claim for refund; limitations.
  • 79-3463 Operating nonhighway vehicles on highways, when.
  • 79-3464 Act supplemental.
  • 79-3464a Dyed special fuels; unlawful use; exceptions; penalties.
  • 79-3464b Denial or revocation of licenses under motor-fuel tax law, when; application.
  • 79-3464c Filing by electronic or magnetic media, when; tax credit, when; rules and regulations.
  • 79-3464d Liability for the collection or payment of motor vehicle fuel or special fuel taxes.
  • 79-3464e Unlawful acts; penalties.
  • 79-3464f Certain sections part of motor-fuel tax law.
  • 79-3465, 79-3466 Repealed.
  • 79-3467 Repealed.
  • 79-3468 Repealed.
  • 79-3469 through 79-3473 Repealed.
  • 79-3474 Repealed.
  • 79-3475 Repealed.
  • 79-3475a Repealed.
  • 79-3476 Repealed.
  • 79-3477 Repealed.
  • 79-3478 Repealed.
  • 79-3479 Repealed.
  • 79-3479a, 79-3479b Repealed.
  • 79-3479c Repealed.
  • 79-3480 Repealed.
  • 79-3480a Repealed.
  • 79-3481 Repealed.
  • 79-3482 Repealed.
  • 79-3483 Repealed.
  • 79-3484 Repealed.
  • 79-3484a Repealed.
  • 79-3485 Repealed.
  • 79-3486 Repealed.
  • 79-3487 Repealed.
  • 79-3488 Repealed.
  • 79-3489 Repealed.
  • 79-3490 Citation of act; definitions.
  • 79-3491 Purpose of tax.
  • 79-3491a LP-gas owned on date rate of tax changed; inventory tax or refund.
  • 79-3492 LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer.
  • 79-3492a Same; alternative method of computing tax; mileage basis; special permit decals.
  • 79-3492b LP-gas motor fuel tax; alternative method of computation and payment of tax.
  • 79-3492c Same; director may require higher mileage rate for a taxpayer.
  • 79-3492d Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal.
  • 79-3492e Same; refund of unused portion of advance taxes; affidavit to director.
  • 79-3493 Unlawful sales; signed statement of exclusive nonhighway use.
  • 79-3494 Dual carburetion; presumption of exclusive use of LP-gas, when.
  • 79-3495 User and dealer reports, monthly or annual; payment of tax, monthly or annual; interest and penalties; LP-gas user and dealer licenses; application; refusal of license; filing fee.
  • 79-3495a Sales by licensed dealer to dealer or user; returns and payment of tax.
  • 79-3496 Bond of licensee; additional bonds; financial statements; release of surety, when; suspension or revocation of license; hearing.
  • 79-3497 Failure to file report; fraudulent report; investigations; determination of amount due; collection.
  • 79-3498 Discontinuance of operation as user or dealer; notice; tax; penalties and interest.
  • 79-3499 Records, invoices, bills of lading; preservation; examination of records and equipment; confidentiality required; extension of time limits.
  • 79-34,100 Collection of delinquent LP-gas motor fuel taxes.
  • 79-34,101 Measurement, calibration and marking of containers.
  • 79-34,102 Enforcement of act; rules and regulations; duties of county attorneys.
  • 79-34,103 Unlawful acts; penalties; revocation of licenses and permits.
  • 79-34,104 Disposition of proceeds of tax.
  • 79-34,105 Information to officials of other states.
  • 79-34,106 Accrued liabilities not affected.
  • 79-34,107 Invalidity of part.
  • 79-34,108 Definitions.
  • 79-34,109 Imposition of tax; rate; apportionment of tax liability.
  • 79-34,110 Users' quarterly report; form and content; separate report for each type of motor fuel; annual report, when.
  • 79-34,111 Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver.
  • 79-34,112 Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations.
  • 79-34,113 Records or returns; inspection; destruction; information confidential, exceptions; extension of time limits.
  • 79-34,114 Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act.
  • 79-34,115 License required; rules and regulations; fuel cards, number and information.
  • 79-34,116 Bond of licensee; release of surety.
  • 79-34,117 Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required.
  • 79-34,118 24-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents.
  • 79-34,119 Temporary authorization; emergency; rules and regulations.
  • 79-34,120 Vehicles not subject to provisions of act.
  • 79-34,121 Suspension or revocation of registration, permit or other evidence of right; hearing.
  • 79-34,122 Unlawful acts by interstate motor fuel users; penalties.
  • 79-34,123 Administration and enforcement of act; rules and regulations.
  • 79-34,124 Tax liability determined in absence of records; assessment.
  • 79-34,125 Citation of act.
  • 79-34,126 Disposition of moneys; international fuel tax agreement clearing fund.
  • 79-34,127 Invalidity of part.
  • 79-34,128 Delinquent tax; lien.
  • 79-34,129 Collection of delinquent taxes under interstate motor fuel use act.
  • 79-34,130 through 79-34,140 Reserved.
  • 79-34,141 Rates of tax per gallon on vehicle fuels.
  • 79-34,142 Distribution of proceeds of vehicle fuel taxes.
  • 79-34,143 Repealed.
  • 79-34,144 through 79-34,146 Repealed.
  • 79-34,147 Repealed.
  • 79-34,147a Repealed.
  • 79-34,147b Repealed.
  • 79-34,148 Repealed.
  • 79-34,149 through 79-34,154 Reserved.
  • 79-34,155 Expired.
  • 79-34,156 Expired.
  • 79-34,157 Expired.
  • 79-34,158 Expired.
  • 79-34,159 Expiration date of incentives.
  • 79-34,160 Expired.
  • 79-34,161 Expired.
  • 79-34,162 Expired.
  • 79-34,163 Expired.
  • 79-34,164 Expiration date of incentives.
  • 79-34,165 International fuel tax agreements; rules and regulations.
  • 79-34,166 through 79-34,169 Reserved.
  • 79-34,170 Definitions.
  • 79-34,171 Kansas retail dealer incentive fund; transfers from state general fund; purposes.
  • 79-34,172 Incentive for retail dealer selling or dispensing renewable fuels; eligibility and requirements; incentive calculation.
  • 79-34,173 Incentive for retail dealer selling or dispensing biodiesel; eligibility and requirements; incentive calculation.
  • 79-34,174 Electronic filing for incentive; rules and regulations.
  • 79-34,175 Annual report to legislature of incentives claimed and fuels sold.
  • 79-34,176 Expiration date of renewable fuels and biodiesel incentives.
• Article 35.—OLEOMARGARINE (Not in active use)
  • 79-3501 Repealed.
  • 79-3502 through 79-3504 Repealed.
• Article 36.—KANSAS RETAILERS’ SALES TAX
  • 79-3601 Title of act; additional to certain other taxes.
  • 79-3602 Definitions. [See Revisor's Note]
  • 79-3602a Repealed.
  • 79-3602b Repealed.
  • 79-3602c Definitions. [See Revisor's Note]
  • 79-3603 Retailers' sales tax imposed; rate.
  • 79-3603a Repealed.
  • 79-3603b Repealed.
  • 79-3603c Repealed.
  • 79-3603d Retailers' sales tax imposed on sale of food and food ingredients; rate.
  • 79-3604 Tax paid by consumer and collected by retailer; exceptions; fee.
  • 79-3604a Repealed.
  • 79-3605 Assumption of tax by retailer unlawful.
  • 79-3606 Exempt sales.
  • 79-3606a Repealed.
  • 79-3606b Repealed.
  • 79-3606c Repealed.
  • 79-3606d Exempt sales of fencing materials and services; exemption certificate.
  • 79-3606e Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate.
  • 79-3606f Exemption for sales and services used rebuilding or replacing business property damaged by flooding and other severe weather subject to major disaster declaration DR 1711; exemption certificate.
  • 79-3606g Repealed.
  • 79-3607 Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing.
  • 79-3608 Registration certificates; application; display; revocation by director, when, notice, hearing; appointment of agent; sellers registering under streamlined sales and use tax agreement; unlawful acts.
  • 79-3608a Repealed.
  • 79-3609 Books and records; inspection; preservation; actions for collection; exemption certificates, requirements; refunds and credits; limitations; extension of period for making assessment or filing refund claim; interest on overpayments; payment of certain refunds of tax paid on manufacturing and processing equipment.
  • 79-3609a through 79-3609d Repealed.
  • 79-3610 Examination of returns; final determinations; notice; informal conferences; jeopardy assessments.
  • 79-3611 Investigations and hearings.
  • 79-3612 Lien upon property upon sale of business; duties and liability of purchaser.
  • 79-3613 Sufficiency of notice to taxpayer.
  • 79-3614 Confidentiality requirements.
  • 79-3615 Interest and penalties.
  • 79-3616 Bond requirements; amount.
  • 79-3617 Collection of delinquent taxes; tax lien.
  • 79-3618 Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes.
  • 79-3619 Payment, collection and accounting; rules and regulations.
  • 79-3620 Disposition of moneys; sales tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain sales tax revenue on utility sales.
  • 79-3620a Repealed.
  • 79-3620b City bond finance fund moneys, distribution to cities.
  • 79-3620c Repealed.
  • 79-3620d Disposition of moneys collected on Kansas state fairgrounds.
  • 79-3621 Repealed.
  • 79-3621a Repealed.
  • 79-3622 Repealed.
  • 79-3623 Invalidity of part.
  • 79-3624 Invalidity of part of K.S.A. 79-3621, 79-3622.
  • 79-3625 Invalidity of part of K.S.A. 79-3619.
  • 79-3626 Repealed.
  • 79-3627, 79-3628 Repealed.
  • 79-3629 Repealed.
  • 79-3630 Authorization to enjoin certain persons from engaging in business; restraining order; bond.
  • 79-3631 Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception.
  • 79-3632 Repealed.
  • 79-3633 Repealed.
  • 79-3634 Repealed.
  • 79-3635 Repealed.
  • 79-3636 Repealed.
  • 79-3637 Repealed.
  • 79-3638 Repealed.
  • 79-3639 Repealed.
  • 79-3639a Repealed.
  • 79-3640 Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund.
  • 79-3641 Repealed.
  • 79-3642 Expired.
  • 79-3643 Personal liability for individuals responsible for collection of sales or compensating taxes.
  • 79-3644 Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue.
  • 79-3645 Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims.
  • 79-3646 Letter rulings issued by the department of revenue, when.
  • 79-3647 Gross receipts not inclusive of water protection fees.
  • 79-3648 Separate statement of tax on invoice or billing; presumption of noncollection.
  • 79-3649 Sales tax liability assessments on youth sports participation fees null and void.
  • 79-3650 Direct refunds of sales tax, when; over-collected sales or use taxes.
  • 79-3651 Presumptions relating to exemption certificates; form of certificates; payment requirements; duties of presenters of exemption certificates; requirements when issued based on status of entity; penalties.
  • 79-3652 Rights and privileges of audited taxpayers.
  • 79-3653 Streamlined sales tax system for the 21st century act; citation.
  • 79-3654 Same; legislative findings.
  • 79-3655 Same; department of revenue discussions with other states; topics included.
  • 79-3656 Same; pilot projects with other states; agreements, provisions.
  • 79-3657 Same; return information confidential.
  • 79-3658 Same; legislative oversight committee established; composition; authorities and duties.
  • 79-3659 Same; department of revenue report required.
  • 79-3660 Sales taxation managed audit program; definitions.
  • 79-3661 Same; authorities and duties of director of taxation.
  • 79-3662 Same; selection of participants by director.
  • 79-3663 Same; taxpayer duties in managed audit.
  • 79-3664 Same; interest on liabilities reduced.
  • 79-3665 Interstate streamlined sales tax project; participation by the department of revenue; legislative participation.
  • 79-3666 Streamlined sales and use tax agreement conformity act; state sales tax rate changes, effect; notice; sellers relieved from liability to collect in certain circumstances, exceptions.
  • 79-3667 Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements.
  • 79-3668 Same; taxing jurisdiction and rate database, requirements.
  • 79-3669 Same; sourcing of retail sales; application of sourcing rules.
  • 79-3670 Same; sourcing rules.
  • 79-3671 Repealed.
  • 79-3672 Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions.
  • 79-3673 Same; sourcing rules for sale of telecommunication services; definitions.
  • 79-3674 Same; bad debt deductions from uncollectable taxable sales; requirements and procedures.
  • 79-3675 Same; confidentiality and privacy rights; requirements and procedures.
  • 79-3676 Same; computation of tax by sellers.
  • 79-3677 Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon.
  • 79-3678 Same; effective date of state or local sales or use tax rate changes for certain services.
  • 79-3679 Same; online registration system for sellers; requirements.
  • 79-3680 Same; amnesty for sellers who register; conditions; limitations.
  • 79-3681 Same; methods of remittances.
  • 79-3682 Same; citation of act; effective date.
  • 79-3683 Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances.
  • 79-3684 Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances.
  • 79-3685 Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances.
  • 79-3686 Same; bundled transactions.
  • 79-3687 through 79-3690 Reserved.
  • 79-3691 Repealed.
  • 79-3692 Exempt organization identification numbers; requirements and procedures.
  • 79-3693 Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement.
  • 79-3694 Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision.
  • 79-3695 Rate of tax involving contracts for certain construction projects, requirements.
  • 79-3696 Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature.
• Article 37.—KANSAS COMPENSATING TAX
  • 79-3701 Title of act.
  • 79-3702 Definitions.
  • 79-3703 Compensating use tax imposed; rate.
  • 79-3703a Evidence that property was sold for use in state.
  • 79-3704 Exemptions.
  • 79-3705 Rate where article already subjected to tax.
  • 79-3705a Tax paid by consumer or user; duty of retailer; returns.
  • 79-3705b Assumption of tax by retailer unlawful.
  • 79-3705c Collection of tax and other duties of retailers.
  • 79-3705d Collection by retailer not doing business within state; permit; cancellation.
  • 79-3705e Tax collected as debt owed by retailer.
  • 79-3706 Time for returns and payment of tax; interest and penalties; waiver or reduction; extension of time; signing and certification of returns.
  • 79-3707 Administration of act; rules and regulations; agents and employees; bond of person subject to tax; reciprocal agreements with other states for collection of tax; deductions and compromise arrangements.
  • 79-3708 Penalties for violations.
  • 79-3708a Repealed.
  • 79-3709 Collection procedure when tax not paid.
  • 79-3710 Disposition of moneys; compensating tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain compensating tax revenue on utility sales.
  • 79-3710a Repealed.
  • 79-3711 Invalidity of part.
  • 79-3712 Registration and filing information, when.
  • 79-3713 Bond may be required.
• Article 38.—CEREAL MALT BEVERAGES AND MALT PRODUCTS (Not in active use)
  • 79-3801 through 79-3816 Repealed.
  • 79-3817 Repealed.
  • 79-3818 Repealed.
  • 79-3819 Repealed.
  • 79-3820 Repealed.
  • 79-3821 through 79-3823 Repealed.
  • 79-3824 Repealed.
  • 79-3825 Repealed.
  • 79-3826 Repealed.
  • 79-3827 Repealed.
  • 79-3828 Repealed.
  • 79-3829 Repealed.
  • 79-3830, 79-3831 Repealed.
  • 79-3832 Repealed.
  • 79-3833 Repealed.
  • 79-3834 Repealed.
  • 79-3835 Repealed.
  • 79-3836 Repealed.
  • 79-3837 Transferred.
  • 79-3838 Repealed.
  • 79-3839 Transferred.
• Article 39.—GRAIN (Not in active use)
  • 79-3901 Repealed.
  • 79-3902 Repealed.
  • 79-3903 through 79-3905 Repealed.
  • 79-3906 Repealed.
  • 79-3907 Repealed.
  • 79-3908 through 79-3910 Repealed.
  • 79-3911 Repealed.
• Article 40.—MUNICIPAL TAX LEVIES
  • 79-4001 General improvements for library purposes; tax levy, use of proceeds; election required.
  • 79-4002 Same; expenditures from fund; bonds.
  • 79-4003 Same; bonds to supplement special fund; election; notice; use of moneys.
• Article 41.—LIQUOR ENFORCEMENT TAX
  • 79-4101 Imposition and rate of tax.
  • 79-4101a Repealed.
  • 79-4102 Tax paid by purchaser and collected by seller.
  • 79-4103 Time for returns and payment of tax; forms; extension of time.
  • 79-4104 Notice to director of taxation when seller's license issued, revoked, suspended or expired.
  • 79-4105 Enforcement, collection and administration; sections applicable; "director" defined.
  • 79-4106 Administration of provisions of article; rules and regulations; agents and employees; bond required of taxpayer, when.
  • 79-4107 Penalties for violations of act.
  • 79-4108 Disposition of revenue; transfer of moneys in county and city alcoholic liquor control enforcement fund to state general fund; sale of alcoholic liquor on Kansas state fairgrounds.
• Article 41a.—LIQUOR DRINK TAX
  • 79-41a01 Definitions.
  • 79-41a02 Imposition and rate of tax; paid by consumer and collected by seller.
  • 79-41a03 Payment and collection of tax; bond; disposition of revenue; sale of alcoholic liquor on Kansas state fairgrounds.
  • 79-41a03a Interest and penalties for failure to pay or untimely payment of gross receipts tax on club liquor sales.
  • 79-41a04 Local alcoholic liquor fund; distribution of moneys.
  • 79-41a04a Repealed.
  • 79-41a05 Same; additional payments to local units, when.
  • 79-41a06 Registration certificate required for seller.
  • 79-41a07 Violations by seller; remedies.
  • 79-41a08 Tax constitutes lien on seller's property.
  • 79-41a09 Same; refund fund established; amount maintained.
• Article 42.—MINERAL SEVERANCE TAX
  • 79-4201 through 79-4215 Repealed.
  • 79-4216 Mineral severance tax; definitions.
  • 79-4217 Mineral severance tax; imposition of tax; rate; measurement of production; exemptions.
  • 79-4218 Mineral severance tax; tax in addition to property tax.
  • 79-4219 Mineral severance tax; credit against tax.
  • 79-4220 Mineral severance tax; tax due and payable, when; persons liable for payment and collection; withholding by first purchaser; state lien on production, when.
  • 79-4221 Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest.
  • 79-4222 Mineral severance tax; tax withholding and remittance when title to minerals disputed.
  • 79-4223 Mineral severance tax; records required of mineral transporters.
  • 79-4224 Mineral severance tax; inspection of records by director, when; subpoena power, contempt.
  • 79-4225 Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns.
  • 79-4226 Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations.
  • 79-4227 Mineral severance tax; disposition of revenue; mineral production tax refund fund; special county mineral production tax fund; mineral production education fund; distribution of revenue to counties and school districts, procedure.
  • 79-4228 Same; rules and regulations.
  • 79-4229 Same; severability clause.
  • 79-4230 Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment.
  • 79-4231 Repealed.
  • 79-4232 Same; abolish fund on July 1, 2016.
• Article 43.—INTERSTATE TAX COMPACTS
  • 79-4301 Multistate tax compact.
  • 79-4302 Application of multistate tax compact.
  • 79-4303 Multistate tax commission; representative.
  • 79-4304 Same; alternate representation on commission.
  • 79-4305 Same; attorney general or designate; function.
  • 79-4306 Repealed.
  • 79-4306a Advisory committee abolished.
  • 79-4307 Interstate audits.
• Article 44.—FINANCING TAXING SUBDIVISIONS (Not in active use)

  • Revisor's Note:

    Aggregate tax levy limitations, see 79-5021 et seq.

  • 79-4401 Repealed.
  • 79-4402 Repealed.
  • 79-4403 Repealed.
  • 79-4404 through 79-4407 Repealed.
  • 79-4408 Repealed.
  • 79-4409 Repealed.
  • 79-4410 Repealed.
  • 79-4411 Repealed.
  • 79-4412 Repealed.
  • 79-4413 Repealed.
  • 79-4414 Repealed.
  • 79-4415 Repealed.
  • 79-4416, 79-4417 Repealed.
  • 79-4418 Repealed.
  • 79-4419 Repealed.
  • 79-4420 Repealed.
  • 79-4421 Repealed.
  • 79-4422 Repealed.
  • 79-4423 Repealed.
  • 79-4424 Repealed.
  • 79-4425, 79-4426 Repealed.
  • 79-4427 Repealed.
  • 79-4428 through 79-4430 Repealed.
  • 79-4431 Repealed.
  • 79-4432 Repealed.
  • 79-4433 Repealed.
• Article 45.—HOMESTEAD PROPERTY TAX REFUNDS
  • 79-4501 Homestead property tax refund act; title and purpose of act.
  • 79-4502 Homestead property tax refund act; definitions.
  • 79-4503 Same; death of claimant after claim filed, disbursement; death of person entitled to make claim prior to filing claim; right of representative to make claim.
  • 79-4504 Same; claims payable from the income tax refund fund; no warrant issued for less than five dollars; no interest allowed on claim.
  • 79-4505 Same; deadline for filing claim.
  • 79-4506 Same; amount of claim may be applied by department against any outstanding tax liability of claimant or member of household.
  • 79-4507 Same; only one claimant per household permitted.
  • 79-4508 Same; amount of claim, computation; determination of amount of claim by department.
  • 79-4508a Same; alternative amount of claim; determination.
  • 79-4509 Same; maximum property tax refund.
  • 79-4510 Same; forms and instructions; county clerk to assist claimants; county treasurer to inclose information with tax statements; rules and regulations.
  • 79-4511 Same; information required in support of claim.
  • 79-4512 Repealed.
  • 79-4513 Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor.
  • 79-4514 Repealed.
  • 79-4515 Same; recipient of public funds for payment of taxes not eligible claimant.
  • 79-4516 Same; claim disallowed if title to homestead received for purpose of making claim.
  • 79-4517 Same; extension of time for filing claim; acceptance of claim after filing deadline.
  • 79-4518 Repealed.
  • 79-4519 Severability.
  • 79-4520 Repealed.
  • 79-4521 Claimant's election to receive direct refund or credit against tax; administration of payment methods by state and county officials; payment of taxes in excess of claim.
  • 79-4522 Owner not entitled to homestead refund, when.
  • 79-4523 Payment of refund to county treasurer when property taxes on homestead delinquent.
  • 79-4524 through 79-4529 Reserved.
  • 79-4530 Refund of property tax imposed on certain residential property, when.
  • 79-4531 Same, appeals process.
• Article 45a.—REIMBURSEMENT OF TAXES ON PROPERTY EQUIPPED WITH SOLAR ENERGY SYSTEMS (Not in active use)
  • 79-45a01 Repealed.
  • 79-45a02 Repealed.
  • 79-45a03 Repealed.
• Article 46.—PRIVATE FOUNDATIONS
  • 79-4601 Private foundation; corporation as; acts prohibited.
  • 79-4602 Same; distribution required.
  • 79-4603 Application of act; exceptions.
  • 79-4604 Authority of courts and attorney general not impaired.
  • 79-4605 Trusts which are private foundations, charitable trusts or split-interest trusts; acts prohibited.
  • 79-4606 Same; distribution required.
  • 79-4607 Application of act; exceptions.
  • 79-4608 Authority of courts and attorney general not impaired.
• Article 47.—BINGO
  • 79-4701 Repealed.
  • 79-4701a Repealed.
  • 79-4702 Repealed.
  • 79-4703 Repealed.
  • 79-4704 Repealed.
  • 79-4705 Repealed.
  • 79-4705a Repealed.
  • 79-4706 Repealed.
  • 79-4707 Repealed.
  • 79-4708 Repealed.
  • 79-4709 Repealed.
  • 79-4710 Repealed.
  • 79-4711 Repealed.
  • 79-4712 Repealed.
  • 79-4712a Repealed.
  • 79-4713 Repealed.
  • 79-4714 Repealed.
  • 79-4715 Repealed.
  • 79-4716 Repealed.
  • 79-4717 Repealed.
  • 79-4718 Repealed.
  • 79-4719 Repealed.
• Article 48.—STATE GAMING REVENUES
  • 79-4801 State gaming revenues fund; authorized uses; limitation on amounts credited thereto; transfers to state general fund.
  • 79-4802 Expired.
  • 79-4803 State gaming revenues fund; transfers to juvenile alternatives to detention fund, administration and authorized uses; transfers to correctional institutions building fund.
  • 79-4804 State gaming revenues fund; transfers to state economic development initiatives fund; authorized allocations and uses, accounts created; investment by director of investments, disposition of proceeds; transfers of moneys to state water plan fund.
  • 79-4805 Problem gambling and addictions grant fund; purpose; authorized expenditures; annual report.
  • 79-4806 Transfers to problem gambling and addictions grant fund.
• Article 49.—RESERVED
• Article 50.—AGGREGATE TAX LEVY LIMITATIONS
  • 79-5001 Repealed.
  • 79-5002 Repealed.
  • 79-5003 Repealed.
  • 79-5004, 79-5005 Repealed.
  • 79-5006 Repealed.
  • 79-5007 Repealed.
  • 79-5008, 79-5009 Repealed.
  • 79-5010 Repealed.
  • 79-5011 Repealed.
  • 79-5012 Repealed.
  • 79-5013 Repealed.
  • 79-5014, 79-5015 Repealed.
  • 79-5016 Repealed.
  • 79-5017 Repealed.
  • 79-5018 Repealed.
  • 79-5019 Repealed.
  • 79-5020 Authority to levy taxes in addition to aggregate levy limit, when.
  • 79-5021 Expired.
  • 79-5022 Expired.
  • 79-5023 Expired.
  • 79-5024 Expired.
  • 79-5025 Expired.
  • 79-5026 Expired.
  • 79-5027 Expired.
  • 79-5028 Expired.
  • 79-5028a Repealed.
  • 79-5029 Expired.
  • 79-5030 Expired.
  • 79-5031 Expired.
  • 79-5032 Expired.
  • 79-5033 Expired.
  • 79-5034 Expired.
  • 79-5035 Repealed.
  • 79-5036 Expired.
  • 79-5037 Repealed.
  • 79-5038 Same; expiration.
  • 79-5039 Computation of taxing subdivision bonded indebtedness limitation, election.
  • 79-5040 Suspension of tax levy limitations.
• Article 51.—MOTOR VEHICLES
  • 79-5101 Definitions.
  • 79-5101a Repealed.
  • 79-5102 Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes due and payable, when; statutes not applicable to taxes hereunder; duties of county appraisers.
  • 79-5103 Valuation schedule, adoption by secretary of revenue; classification of motor vehicles by county appraiser; specially constructed motor vehicles.
  • 79-5104 Classification schedule; rebuilt salvage vehicles.
  • 79-5105 Imposition of tax; amount; computation; minimum tax.
  • 79-5105a Computation of tax imposed upon certain vehicles; payment date.
  • 79-5106 Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs.
  • 79-5107 Taxation of motor vehicles; computation of tax; due date; refunds; exemption of military personnel vehicles.
  • 79-5108 Secretary to provide manuals and forms to county officials; information to secretary; registration application, contents; duties of county officials.
  • 79-5109 Allocation and distribution of tax receipts; payment of tax receipts to the state.
  • 79-5110 Apportionment of moneys among tax levy funds; time for crediting.
  • 79-5111 County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms.
  • 79-5112 Repealed.
  • 79-5113 Repealed.
  • 79-5114 Delinquent tax; interest.
  • 79-5114a Unlawful acts; penalties.
  • 79-5115 Rules and regulations.
  • 79-5116 Collection of past due or underpaid motor vehicle taxes; duties of county treasurer and sheriff; judgment liens.
  • 79-5116a Cancellation of motor vehicle tax when donated to charitable organization.
  • 79-5117 Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues.
  • 79-5118 Taxation of recreational vehicles; definitions.
  • 79-5119 Same; due date; exemption from property tax.
  • 79-5120 Same; imposition of tax; computation of amount; due date; tax situs.
  • 79-5121 Same; computation of tax upon replacement vehicles; refunds, amount; exemption of vehicles owned by military personnel.
  • 79-5122 Same; forms and information to be provided by secretary of revenue and county officials.
  • 79-5123 Same; allocation and distribution of tax receipts; apportionment to tax levy funds.
  • 79-5124 Same; delinquent tax; interest; amnesty.
  • 79-5125 Same; rules and regulations.
• Article 52.—MARIJUANA AND CONTROLLED SUBSTANCES
  • 79-5201 Taxation of marijuana and controlled substances; definitions.
  • 79-5202 Same; imposition of tax; rates; measurement.
  • 79-5203 Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations.
  • 79-5204 Same; evidence of payment required; purchase of stamps; validity; tax payable, when.
  • 79-5205 Marijuana and controlled substances; tax assessments; notice to taxpayer; presumption that assessment valid; informal review conference, procedure.
  • 79-5206 Same; report and return confidential.
  • 79-5207 Same; examination of records by director; subpoenas.
  • 79-5208 Same; tax and criminal penalties for violation of act.
  • 79-5209 Same; no immunity from criminal prosecution.
  • 79-5210 Same; certain persons not required to pay tax.
  • 79-5211 Same; disposition of revenue.
  • 79-5212 Same; warrants for collection of tax, issuance, execution and returns; seizure and sale of property; tax liens; disposition of firearms.
• Article 53.—TRANSIENT GUEST TAX
  • 79-5301 Definitions.
  • 79-5302 Imposition of tax; collection.
  • 79-5303 Reports; examinations; administration.
  • 79-5304 Interest and penalties.
• Article 54.—KANSAS FRANCHISE TAX

  • Revisor's Note:

    Franchise fees for business entities, see chapters 17, 56 and 56a of Kansas Statutes Annotated for each business entity.

  • 79-5401 Franchise tax; applicable entities; liability thresholds; rate, basis and maximum; returns, requirements, contents and filing; time for payment; secretary of revenue, requirements; definitions; phase out of tax.
• Article 55.—TAXATION OF WATERCRAFT
  • 79-5501 Taxation of watercraft.
• Article 56.—MARKETPLACE FACILITATORS
  • 79-5601 Definitions.
  • 79-5602 Collection of taxes and fees; duties of marketplace facilitators.
  • 79-5603 Agreements with sellers; collection and administration requirements; liability.
  • 79-5604 Applicability of collection and remittance requirements; effective date.