Chapter 75, STATE DEPARTMENTS; PUBLIC OFFICERS AND EMPLOYEES

75-5111. Same; transfer of existing powers, duties and functions; preservation of rules and regulations, orders and directives. (a) All of the powers, duties and functions of the existing motor vehicle department of the state highway commission and the existing superintendent of …

75-5112. Transfer of rules and regulation authority to secretary of revenue. Whenever, under any statute of this state, the state highway commission or motor vehicle department is authorized to make, adopt or promulgate rules and regulations or rules or regulations, or words of l…

75-5113. Agreements between secretary of revenue and secretary of transportation. The secretary of revenue and the secretary of transportation may enter into agreements, subject to the approval of the governor for providing services, facilities or use of equipment and for payment…

75-5116. Abolition of motor vehicle reciprocity commission; transfer of powers, duties and functions; preservation of interstate contracts, arrangements and declarations. (a) The motor vehicle reciprocity commission created by K.S.A. 74-4301 is hereby abolished on and after July …

75-5117. Director of alcoholic beverage control; creation and administration of division of alcoholic beverage control. There is hereby established, within and as a part of the department of revenue, a division of alcoholic beverage control, the head of which shall be the directo…

75-5118. Director and division of alcoholic beverage control; transfer of powers, duties, functions. (a) All of the powers, duties and functions of the existing office of the state director of alcoholic beverage control and the existing state director of alcoholic beverage contro…

75-5120a. Rules and regulations. (a) All of the powers, duties and functions of the director of alcoholic beverage control of the department of revenue and the state alcoholic beverage control board of review relating to the adoption and promulgation of rules and regulations are …

75-5121. Attorneys for department; appointment; chief attorney. The secretary of revenue may appoint attorneys for the department of revenue and its divisions and officers, except attorneys for the state board of tax appeals and the division and director of alcoholic beverage con…

75-5122. Employees; appointing authority; classified civil service. Each administrative head shall appoint, subject to the Kansas civil service act, all subordinate officers and employees of such administrative head's division, section or other unit of the department of revenue. …

75-5123. Transition; preservation of civil rights of action and proceedings; criminal actions not to abate. (a) No suit, action, or other proceeding, judicial or administrative, lawfully commenced, or which could have been commenced, by or against any existing state agency mentio…

75-5124. Same; transfer of employees; rights preserved. Effective July 1, 1972, officers and employees who were engaged prior to said date in the performance of powers, duties, and functions of any existing state agency which becomes a part of the department of revenue created by…

75-5125. Same; transfer of property and records. In all cases where, under the provisions of this act, part or all of the powers, duties, and functions of any existing state agency are divided between the department of revenue and any other existing state agency, the department o…

75-5126. Same; governor to resolve conflicts. When any conflict arises as to the disposition of any power, function or duty or the unexpended balance of any appropriation as a result of any abolishment or transfer made by this act, or under authority of this act, such conflict sh…

75-5127. Organization of department; delegation of powers. The secretary of revenue may organize the department of revenue in the manner he or she deems most efficient, so long as the same is not in conflict with law. Division heads shall perform such duties and exercise such pow…

75-5128. Surety bonds and escrow agreements made under acts administered by secretary of revenue. (a) Any corporate surety bond required to be executed and filed under any act administered by the secretary of revenue shall be signed as surety by a corporate surety authorized to d…

75-5129. Sale of certain state real estate in Clark county authorized; procedure. (a) The secretary of revenue is hereby authorized to sell the following described state property located in Clark county, Kansas; to-wit: Lots 1, 2, 3 and 4 in block 12 in the original town of Sitka…

75-5130. Sale of certain property in Wallace county; procedure. (a) The secretary of revenue is hereby authorized to sell the following described state property located in Wallace county, Kansas, to wit: An improved tract of land situated in the Northeast Quarter (NE ¼) of Sectio…

75-5131. Sale of certain property in Cherokee county; procedure. (a) The secretary of revenue is hereby authorized to sell the following described state property located in Cherokee county, Kansas, to-wit: (1) A tract of land in Government Lot 4 of Section 13, Township 34, South,…

75-5132. Sale of tax forms and related publications; disposition of proceeds; publications fee fund. (a) The secretary of revenue may fix, charge and collect fees to recover all or any part of the costs incurred in the preparation, printing and dissemination of bulk orders of tax…

75-5133. Unlawful to divulge licensure, registration and tax information; exceptions; penalties for violations. (a) Except as otherwise more specifically provided by law, all information received by the secretary of revenue, the director of taxation or the director of alcoholic b…

75-5133a. Exchange of information agreements between secretaries of revenue and human resources. The secretary of revenue is hereby authorized to enter into a reciprocal exchange agreement with the secretary of labor for the purpose of identifying taxpayers who have failed to fil…

75-5133c. Fingerprinting and criminal history record check; access to federal tax information. (a) The secretary of revenue may require employees to be fingerprinted and submit to a state and national criminal history record check. (b) As used in this subsection, "employee" means…

75-5134. Manager of revenue analysis; creation and administration of bureau of research and revenue analysis; powers and duties. There is hereby established, within and as a part of the department of revenue, a bureau of research and revenue analysis, the head of which shall be t…

75-5135. Authority to receive federal or other funds. The secretary of revenue is hereby authorized to receive grants of money and funds appropriated under any federal act or from any other source. History: L. 1996, ch. 177, § 1; July 1.

75-5140. Collection of delinquent taxes from taxpayers; use of debt collection agencies by secretary of revenue. The secretary of revenue may, for the purposes of collecting any taxes more than six months delinquent due from a taxpayer, contract with any debt collection agency do…

75-5141. Same; fees for collection agency services; disposition of amounts collected. Fees for services, reimbursements or other remuneration to such debt collection agency shall be based on the amount of tax, penalty and interest actually collected. Each contract entered into be…

75-5142. Same; performance bond requirement. Before entering into such a contract, the secretary of revenue shall require a bond for the debt collection agency not in excess of $100,000 guaranteeing compliance with the terms of the contract. History: L. 1983, ch. 289, § 9; July 1…

75-5143. Same; debt collection agency agreement under Kansas income tax act. A debt collection agency entering into a contract with the secretary of revenue for the collection of delinquent taxes pursuant to this act shall agree that it is receiving income from sources within thi…

75-5144. Same; reciprocal agreements with agencies of other states. The secretary of revenue is hereby authorized to enter into a reciprocal agreement with an agency of another state whereby such agency is to perform the service of collecting the delinquent taxes due and owing to…

75-5145. Same; unlawful to utilize or divulge information; penalty. It shall be unlawful for any debt collection agency, or agent or employee thereof, to utilize or divulge any such information other than for the purposes specifically authorized in the contract between the agency…

75-5146. Installment pay plans for tax liability; conditions; rules and regulations. (a) Any taxpayer or legal representative of any taxpayer may petition the secretary or secretary's designee for a pay plan whereby the taxpayer may pay an outstanding tax liability, including int…

75-5147. Automated tax system; acquisition, negotiated contract; payment, fee based on collections authorized; reports of collections to legislative committees. The secretary of revenue is hereby authorized to enter into contracts to acquire automated tax systems, including compu…

75-5148. Additional penalty for collection of delinquent tax. The secretary of revenue or the secretary's designee may assess an additional penalty to be added to any delinquent tax owed by a taxpayer in an amount equal to the fee charged by a debt collection agency for the colle…

75-5148a. Warrant release filed by secretary of revenue. On and after January 1, 2024, for any warrant issued by the secretary of revenue, or the secretary's designee, that is the result of the taxpayer's failure to pay a tax owed to the state of Kansas, the secretary shall file …

75-5151. Electronic funds transfers; authority of secretary of revenue. The secretary of revenue may require, consistent with sound cash management policies, that any taxpayer whose total sales tax liability exceeds $45,000 in any calendar year, any taxpayer whose total withholdi…

75-5151a. Filing by electronic means of returns prepared by paid preparers. (a) Subject to the requirements specified in K.S.A. 79-3220, and amendments thereto, the secretary of revenue may require a paid preparer to file some or all of the tax returns by electronic means wheneve…

75-5152. Sales and compensating tax attributable to sale of aviation fuel. On or before each December 1, the secretary of revenue shall determine the amount of the total revenues received by the secretary from the taxes imposed pursuant to articles 36 and 37 of chapter 79 of the …

75-5153. Additional tax assessments; deposits; interest. Whenever an assessment is issued for additional taxes relating to any tax administered by the department of revenue, the taxpayer may deposit with the director of taxation all or any portion of the amount of additional taxe…

75-5154. Abatement of certain taxes. The secretary of revenue or the secretary's designee may, in the same manner and to the same extent as provided for income tax liabilities by K.S.A. 79-3233a through K.S.A. 79-3233i, and amendments thereto, abate all or part of a final liabili…

75-5155. Rule and regulation authority of secretary of revenue. The secretary of revenue is hereby authorized to adopt rules and regulations necessary to administer and not inconsistent with the provisions of chapters 41 and 79 of the Kansas Statutes Annotated. All rules and regu…

75-5156. Security clearance requirements for employees; fingerprinting; training program; security of locations where drivers' licenses and identification cards are produced; retention of documentation in certain circumstances; disclosure of records. (a) (1) The division of vehic…

75-5157. Issuance of subpoenas by secretary of revenue; law enforcement agents; authority. (a) The secretary of revenue or the secretary's designee may issue subpoenas to require the attendance of any witnesses and the production of any records, books, papers and documents that i…

75-5158. Complaints relating to issuance of drivers' licenses and identification cards; procedure; report. The secretary of revenue shall provide procedures for persons to make complaints regarding allegations of discrimination, or other complaint topics, relating to the issuance…

75-5159. Division of vehicles modernization fund; creation. There is hereby created in the state treasury the division of vehicles modernization fund. All moneys credited to the division of vehicles modernization fund shall be used by the department of revenue only for the purpos…

75-5160. Division of vehicles modernization surcharge. (a) In addition to any registration fee prescribed under article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, all applicants for vehicle registration shall pay at the time of registration a nonrefu…

75-5161. Tax assessment; settlement authority; secretary of revenue. In addition to other provisions and authority granted under law, the secretary of revenue shall have the authority to equitably resolve any assessment resulting from an audit, or any portion of such assessment, …

75-5162. Delinquent tax liability; service fee for taxpayer installment payment plans and abatements; requirements; remittance of such fees to state treasurer, distribution. (a) For any tax established pursuant to law which is administered by the Kansas department of revenue, any…

75-5171. Kansas charitable gaming act; citation of act. K.S.A. 75-5171 through 75-5188, and amendments thereto, shall be known and may be cited as the Kansas charitable gaming act. History: L. 2015, ch. 62, § 1; July 1. Source or Prior Law: 79-4701a.

75-5172. Same; purpose. (a) The legislature hereby declares that charitable gaming conducted by charitable organizations is an important method of raising funds for legitimate charitable purposes and is in the public interest. The purpose of this act is to establish an effective …

75-5173. Same; definitions. As used in this act: (a) "Act" means the Kansas charitable gaming act. (b) "Administrator" means the administrator of charitable gaming designated by the secretary pursuant to K.S.A. 75-5186, and amendments thereto. (c) "Bingo" or "games of bingo" mean…