Chapter 75 — STATE DEPARTMENTS; PUBLIC OFFICERS AND EMPLOYEES

75-5092. Motor fuel tax study; report. The department of transportation is directed to organize a discussion with the public and all interested stakeholders about the long-term feasibility of relying on the motor fuel tax as the primary mechanism of funding the state's highway ma…

75-5093. Transportation technology development projects; fund; grants; transfers from the state highway fund. (a) The secretary of transportation is hereby authorized and empowered to participate in projects or make grants for projects, the purpose of which is the planning, asses…

75-5094. Broadband infrastructure construction projects; fund; grants; transfers from the state highway fund. (a) The secretary of transportation is hereby authorized and empowered to make grants for construction projects, the purpose of which is to expand and improve broadband s…

75-5095. Short line rail improvement program; fund; qualified railroad track maintenance expenditures; transfers from the state highway fund. (a) There is hereby established in the state treasury the short line rail improvement fund. The short line rail improvement fund shall be …

75-5096. History: L. 2020, ch. 8, § 6; Expired June 30, 2023. 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 …

[Repealed or reserved.]

[Repealed or reserved.]

[Repealed or reserved.]

[Repealed or reserved.]

[Repealed or reserved.]

75-5101. Secretary of revenue; appointment and confirmation; creation of department; application of K-GOAL. (a) There is hereby created a department of revenue, the head of which shall be the secretary of revenue. The governor shall appoint the secretary of revenue, subject to co…

75-5102. Director of taxation; creation and administration of the division of taxation. There is hereby established, within and as a part of the department of revenue, a division of taxation, the head of which shall be the director of taxation. Under the supervision of the secret…

75-5103. Same; transfer of existing powers, duties and functions; preservation of rules and regulations, rates, orders and directives; adoption of rules and regulations by secretary of revenue for division of taxation. (a) All of the powers, duties and functions of the existing d…

75-5104. Same; transfer of rule and regulation authority to secretary of revenue. Whenever, under any statute of this state, the director of revenue is authorized to make, adopt or promulgate rules and regulations or rules or regulations, or words of like effect, and whenever in …

75-5105. Director of property valuation; appointment and confirmation; creation and administration of the division of property valuation. There is hereby established, within and as a part of the department of revenue, a division of property valuation, the head of which shall be t…

75-5105a. Director of property valuation; powers and duties. The director of property valuation shall: (a) Devise and prescribe uniform assessment forms and records, property-identification maps, land-classification maps, land-value maps, permanent record cards, and other essenti…

75-5106. 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 department of property valuation and the existing director of property valuation are hereby transf…

75-5107. Same; transfer of rule and regulation authority to secretary of revenue. Whenever, under any statute of this state, the director of property valuation is authorized to make, adopt or promulgate rules and regulations or rules or regulations, or words of like effect, and w…

75-5110. Director of vehicles; creation and administration of division of vehicles. There is hereby established, within and as a part of the department of revenue, a division of vehicles, the head of which shall be the director of vehicles. Under the supervision of the secretary …

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…

75-5119. History: L. 1972, ch. 342, § 19; Repealed, L. 1989, ch. 291, § 23; April 27. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documen…

75-5120. History: L. 1972, ch. 342, § 20; Repealed, L. 1985, ch. 170, § 33; 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…

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…

75-5133b. History: L. 1984, ch. 301, § 1; L. 1985, ch. 333, § 1; L. 1993, ch. 192, § 1; L. 1997, ch. 126, § 45; L. 1999, ch. 126, § 12; L. 2000, ch. 140, § 7; L. 2005, ch. 110, § 2; L. 2011, ch. 30, § 276; L. 2011, ch. 84, § 24; L. 2012, ch. 144, § 44; Repealed, L. 2013, ch. 133,…

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…

75-5133d. History: L. 1984, ch. 301, § 1; L. 1985, ch. 333, § 1; L. 1993, ch. 192, § 1; L. 1997, ch. 126, § 45; L. 1999, ch. 126, § 12; L. 2000, ch. 140, § 7; L. 2005, ch. 110, § 2; L. 2011, ch. 30, § 276; L. 2011, ch. 84, § 24; L. 2012, ch. 17, § 1; L. 2013, ch. 133, § 31; L. 20…

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. Previous | Next LEGISLATIVE COORDINATING C…

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…