Child care centers not entitled to benefits or tax proceeds

K.S.A. 12-4806 — under CHILD CARE CENTERS.

K.S.A. 12-4806

12-4806. Child care centers not entitled to benefits or tax proceeds. No person, firm, association of persons or corporation maintaining a child care center or other facility providing child care services shall be entitled to the benefits of this act or be entitled to receive any money so produced by taxation for the maintenance or support of such institution if: (a) Said institution is operated at any time, either directly or indirectly for personal profit to any person connected therewith privately or officially, but legitimate salaries or wages to employees of such institution shall not be deemed to be profit within the meaning of this subsection; or (b) such institution is not licensed as required under any provision of law relating to the licensing of child care centers or facilities providing child care services. History: L. 1975, ch. 51, § 6; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026