Same; report and return confidential

79-5206. Same; report and return confidential. Neither the director of taxation nor a public employee may reveal facts contained in a report or return required by this act, nor can any information contained in such a report or return be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this act from the taxpayer making the return. History: L. 1987, ch. 366, § 6; July 1. CASE ANNOTATIONS 1. Legislature intended to extend use immunity and derivative use-immunity to persons complying with act. State v. Durrant, 244 Kan. 522, 523, 534, 769 P.2d 1174 (1989). 2. Habeas corpus relief denied where state supreme court ruled charges did not constitute double jeopardy. Jensen v. Bouker, 96 F. Supp. 2d 1167, 1173 (2000). 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