Chapter 75 — STATE DEPARTMENTS; PUBLIC OFFICERS AND EMPLOYEES

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. Previous | Next LEGISLATIVE C…

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…

75-5174. Same; power to regulate, license and tax charitable games. (a) The power to regulate, license and tax the management, operation and conduct of and participation in games of bingo and raffles is hereby vested exclusively in the state. (b) The raffle of a motor vehicle sha…

75-5175. Same; licensure, application, fee; restrictions on licensure; leased premises, registration certificate. (a) Any bona fide nonprofit religious, charitable, fraternal, educational or veterans' organization desiring to manage, operate or conduct games of bingo or raffles w…

75-5176. Same; taxation. For the purpose of providing revenue which may be used by the state and for the privilege of operating or conducting games of bingo under the authority of this act: (a) There is hereby levied and there shall be collected and paid by each licensee a tax at…

75-5177. Same; returns; remittance of tax; penalties and interest; waiver or reduction. (a) On dates prescribed by the administrator, every licensee conducting bingo shall make a return to the administrator upon forms prescribed by the administrator. Such form shall contain: (1) …

75-5178. Same; determining correctness of returns; subpoenas and interrogatories. (a) For the purpose of ascertaining the correctness of any return or for the purpose of determining the receipts and remittances of any licensee or distributor, the administrator may examine any boo…

75-5179. Same; restrictions on charitable gaming; exemption. Games of bingo shall be managed, operated and conducted in accordance with the Kansas charitable gaming act and rules and regulations adopted pursuant thereto and the following restrictions: (a) The entire gross receipt…

75-5180. Same; revocation or suspension of license; hearings; procedure; injunctions. (a) The administrator, after a hearing in accordance with the provisions of the Kansas administrative procedure act, may revoke or suspend any license or registration certificate issued under th…

75-5181. Same; administration and enforcement of act. (a) The administration and enforcement of the Kansas charitable gaming act and any rules and regulations adopted pursuant thereto shall be vested in the administrator. (b) Upon recommendation of the administrator, the secretar…

75-5182. Same; disposition of fees and tax proceeds; state charitable gaming regulation fund. (a) All amounts received by or for the administrator from license and registration fees pursuant to this act shall be remitted to the state treasurer in accordance with the provisions of…

75-5183. Same; charitable gaming refund fund. There is hereby created the charitable gaming refund fund in the state treasury. The Kansas charitable gaming refund fund shall be a refund clearing fund and refunds of the fees imposed under K.S.A. 75-5175, and amendments thereto, an…

75-5184. Same; distribution of disposable bingo cards and instant bingo tickets; registration. (a) No person or entity shall sell or distribute any bingo faces, bingo cards or instant bingo tickets to any licensee unless such person or entity has been issued a distributor registr…

75-5185. Same; penalties and fines for violation of act. (a) In addition to or in lieu of any other civil or criminal penalty provided by law, the administrator, upon a finding that a licensee, lessor or distributor has violated any provision of the Kansas charitable gaming act o…

75-5186. Same; administrator of charitable gaming; powers and duties. (a) The secretary of revenue shall designate an administrator of charitable gaming. The administrator of charitable gaming shall be in the unclassified service and shall receive an annual salary fixed by the se…

75-5187. Same; severability. If any provision of the Kansas charitable gaming act or the application thereof to any person or circumstances is held unconstitutional or otherwise invalid, such unconstitutionality or invalidity shall not affect other provisions or applications of t…

75-5188. Same; rules and regulations; annual report. (a) The department of revenue shall adopt rules and regulations governing the conduct of raffles by nonprofit religious, charitable, fraternal, educational and veterans' organizations. The rules and regulations may include, but…

75-5189. Instant bingo vending machine agreements; disposition of proceeds from sales. (a) The executive director of the Kansas lottery is authorized to enter into agreements with any nonprofit organization licensed under K.S.A. 75-5171 et seq., and amendments thereto, for the op…

75-52,100. Purchase of correctional services from state under comprehensive plans; determination of costs, grant deductions. Any comprehensive plan submitted pursuant to this act may include the purchase of selected correctional services from the state by contract, including the …

75-52,101. History: L. 1978, ch. 364, § 12; L. 1980, ch. 288, § 2; L. 1980, ch. 284, § 20; L. 1988, ch. 349, § 1; Repealed, L. 1989, ch. 92, § 37; January 1, 1990. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings …

75-52,102. Comprehensive plans for correctional services; requirements; new program proposals. (a) The comprehensive plan submitted to the secretary of corrections for approval shall include those items prescribed by rules and regulations adopted by the secretary, which may requi…

75-52,103. Grants; expenditures for correctional services, determined pursuant to K.S.A. 75-52,111; grant reductions; transfer of grant amounts to other counties. (a) Except as provided in K.S.A. 75-5293 and amendments thereto, each grant under this act shall be expended by the c…

75-52,104. History: L. 1978, ch. 364, § 15; L. 1979, ch. 297, § 3; L. 1980, ch. 288, § 3; L. 1980, ch. 299, § 3; L. 1982, ch. 357, § 28; L. 1982, ch. 182, § 145; L. 1983, ch. 140, § 48; L. 1983, ch. 296, § 1; L. 1984, ch. 332, § 2; L. 1987, ch. 351, § 1; Repealed, L. 1988, ch. 34…

75-52,105. Semiannual grant payments; certified expenditure statements by counties. (a) Upon compliance by a county or group of counties with the requirements for receipt of the grants authorized by the community corrections act and approval of the comprehensive plan by the secre…

75-52,106. History: L. 1978, ch. 364, § 17; L. 1984, ch. 332, § 3; Repealed, L. 1989, ch. 92, § 37; January 1, 1990. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents …

75-52,107. State and county purchase of correctional services from grant-receiving counties. (a) The secretary of corrections may contract for any correctional services described in K.S.A. 75-5291 and amendments thereto from any county or group of cooperating counties which are r…

75-52,108. History: L. 1978, ch. 364, § 19; Repealed, L. 1989, ch. 92, § 37; January 1, 1990. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance…

75-52,109. History: L. 1984, ch. 332, § 1; L. 1986, ch. 123, § 29; L. 1986, ch. 338, § 1; Repealed, L. 1988, ch. 349, § 4; May 19. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sess…

75-52,110. Required participation by counties in community corrections, options; chief judge, recommendations. (a) Before July 1, 1990, each county in this state, based on the recommendation from the chief judge of the judicial district in which each such county is located as pro…