Chapter 79 — TAXATION

79-2959a. History: L. 1965, ch. 530, § 6; L. 1970, ch. 389, § 5; L. 1971, ch. 306, § 1; L. 1973, ch. 292, § 53; L. 1974, ch. 436, § 1; L. 1976, ch. 311, § 16; L. 1978, ch. 401, § 6; L. 1983, ch. 322, § 1; L. 1983, ch. 323, § 1; L. 1987, ch. 383, § 1; L. 1988, ch. 380, § 3; L. 199…

79-2959b. Abolishment of fund; transfer of moneys and liabilities to state general fund. On July 1, 2024, the director of accounts and reports shall transfer all moneys in the local ad valorem tax reduction fund to the state general fund. On July 1, 2024, all liabilities of the l…

79-2960. History: L. 1965, ch. 530, § 7; L. 1974, ch. 436, § 2; L. 1983, ch. 322, § 2; Repealed, L. 2024, ch. 1, § 22 (Special Session); July 1. Attorney General's Opinions: County treasurers; ad valorem tax reduction funds; distribution to political subdivisions. 88-55. Previous…

79-2961. History: L. 1965, ch. 530, § 8; L. 1973, ch. 292, § 54; L. 1974, ch. 436, § 3; L. 1982, ch. 65, § 2; L. 1983, ch. 323, § 2; Repealed, L. 2024, ch. 1, § 22 (Special Session); July 1. Attorney General's Opinions: Distribution of LAVTRF to political subdivisions. 83-24. Loc…

79-2962. History: L. 1965, ch. 530, § 9; L. 1974, ch. 436, § 4; L. 1991, ch. 281, § 1; Repealed, L. 2024, ch. 1, § 22 (Special Session); July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES…

79-2963. Notice of amount of tax levies to be expressed in dollars. In addition to all other requirements now provided by law, whenever the amount of any ad valorem tax levy is required by law to be stated in any notice, upon any ballot, in any proposed budget or in any other for…

79-2964. History: L. 1978, ch. 401, § 1; L. 1983, ch. 324, § 1; L. 1983, ch. 325, § 2; L. 1987, ch. 383, § 2; L. 1988, ch. 380, § 4; L. 1990, ch. 350, § 9; L. 1992, ch. 280, § 63; L. 1993, ch. 292, § 73; L. 1995, ch. 222, § 18; L. 1996, ch. 191, § 153; L. 1997, ch. 123, § 114; L.…

79-2964a. History: L. 1978, ch. 401, § 1; L. 1983, ch. 324, § 1; L. 1983, ch. 325, § 2; L. 1987, ch. 383, § 2; L. 1988, ch. 380, § 4; L. 1990, ch. 350, § 9; L. 1992, ch. 327, § 84; Repealed, L. 1993, ch. 292, § 88; June 10. Previous | Next LEGISLATIVE COORDINATING COUNCIL General…

79-2964b. Abolishment of fund; transfer of moneys and liabilities to state general fund. On July 1, 2024, the director of accounts and reports shall transfer all moneys in the county and city revenue sharing fund to the state general fund. On July 1, 2024, all liabilities of the …

79-2965. History: L. 1978, ch. 401, § 2; L. 1983, ch. 325, § 1; Repealed, L. 2024, ch. 1, § 22 (Special Session); July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Docum…

79-2966. History: L. 1978, ch. 401, § 3; L. 1982, ch. 65, § 3; L. 1983, ch. 324, § 2; L. 1991, ch. 281, § 2; Repealed, L. 2024, ch. 1, § 22 (Special Session); July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetin…

79-2967. History: L. 1978, ch. 401, § 4; Repealed, L. 2024, ch. 1, § 22 (Special Session); July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Fi…

79-2968. Rate of interest on delinquent or unpaid taxes and overpayments of taxes. Except as otherwise specifically provided by law, whenever interest is charged under any law of this state upon any delinquent or unpaid taxes levied or imposed by the state of Kansas or any taxing…

79-2969. Presumption of timely remittance of excise or income tax, when; allowance of delivery by private delivery services. From and after July 1, 1997, whenever any statute requiring the remittance of an excise or income tax prescribes a due date therefor, such due date shall b…

79-2970. Interest tolled after hearings held by director of taxation. No interest shall accrue on the amount of the assessment of tax subject to a hearing held by the director of taxation pursuant to chapter 79 of the Kansas Statutes Annotated beyond 120 days after the date the m…

79-2971. Responsibility for collection of certain excise taxes; personal liability imposed. (a) Any individual who is responsible for collection or payment of excise taxes imposed under the provisions of K.S.A. 12-1692 et seq., 12-1696 et seq., 41-501 et seq., 79-3301 et seq., 79…

79-2972. History: L. 1989, ch. 2, § 6 (Special Session); December 14; Expired, December 31, 1990. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Fin…

79-2973. Payment of taxes and fees by credit card authorized. (a) The director of taxation, any county treasurer and any authorized employee or agent of the director or treasurer may accept credit cards in payment of any of the taxes or fees administered by the director or collec…

79-2974. Publication of administrative rulings of the department of revenue. The secretary of revenue shall make available in a medium readily accessible to taxpayers all administrative rulings of the department of revenue which affect the duties and responsibilities of taxpayers…

79-2975. Pending appeals, date for final determination. The secretary of revenue or the secretary's designee shall issue a written final determination for any appeal which is pending before the director on the effective date of this act on or before October 1, 1998. In the event …

79-2976. Property tax levied in 2003; state general fund; effective date. (a) There is hereby levied in the year 2003, a state tax of .6 mill upon all taxable tangible property in the state. Such tax levy shall be in addition to all other state tax levies authorized by law. Such …

79-2977. Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures. (a) (1) Notwithstanding the provisions of any other law to the contrary, with respect to the following taxes administered by the department of reven…

79-2977a. History: L. 2003, ch. 159, § 1; Repealed, L. 2004, ch. 180, § 18; 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…

79-2978. Business machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue. (a) There is hereby established in the state treasury the business machinery and equipment tax reduction assistance fund which shall be administered…

79-2979. Telecommunications and railroad machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue. (a) There is hereby established in the state treasury the telecommunications and railroad machinery and equipment tax reducti…

79-2980. Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations. (a) Television broadcasters shall receive a credit from the county treasurer of the county in which digital television equipment is located, to…

79-2981. Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations. (a) Radio broadcasters shall receive a credit from the county treasurer of the county in which digital radio equipment is located, to apply only tow…

79-2982. Report to legislature on certain income tax credits and sales tax exemptions. Prior to January 1, 2017, the standing committee on assessment and taxation of the senate and the standing committee on taxation of the house of representatives shall review the income tax cred…

79-2983. Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures. (a) (1) Notwithstanding the provisions of any other law to the contrary, with respect to the following taxes administered by the department of reven…

79-2984. Tax compact with the Prairie Band Potawatomi Nation. (a) The compact relating to cigarette and tobacco sales, taxation and escrow collection between the Prairie Band Potawatomi Nation and the state of Kansas submitted by the governor to the senate and house of representa…

79-2985. Tax compact with the Iowa Tribe of Kansas and Nebraska. (a) The compact relating to cigarette and tobacco sales and taxation between the Iowa Tribe of Kansas and Nebraska and the state of Kansas submitted by the governor to the senate and the house of representatives of …

79-2986. Tax compact with the Kickapoo Tribe in Kansas. (a) The compact relating to cigarette and tobacco sales, taxation and escrow collection between the Kickapoo Tribe in Kansas and the state of Kansas submitted by the governor to the senate and house of representatives of the…

79-2987. Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska. (a) The compact relating to cigarette sales, taxation and escrow collection between the Sac and Fox Nation of Missouri in Kansas and Nebraska and the state of Kansas submitted by the governor to …

79-2988. Tax levy; approval to exceed revenue neutral rate by taxing subdivisions; requirements; notices and contents; public hearing; majority vote of governing body; requirements; duties of county clerk; costs; complaints; posting of budgets. (a) On or before June 15 each year,…

79-2989. Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing subdivisions; duties of county clerk; transfers from state general fund; administered by secretary of revenue. (a) For calendar years 2024, 2025 and 2026, if a county clerk has pr…

79-2990. Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses. The legislative post audit committee shall direct the legislative division of post audit to conduct a study of the …

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79-3004. History: L. 1929, ch. 287, § 4; Repealed, L. 1933, ch. 317, § 29; May 1. Source or prior law: L. 1925, ch. 274, § 4. CASE ANNOTATIONS 1. Dealer liable for nonpayment of tax although report not made. State v. Snell, 131 Kan. 370, 371, 372, 291 P. 737. Previous | Next LEGI…

79-3005. History: L. 1929, ch. 287, § 5; Repealed, L. 1933, ch. 317, § 29; May 1. Source or prior law: L. 1925, ch. 274, § 5. CASE ANNOTATIONS 1. Prosecution for failure to pay tax; venue in Shawnee county. State v. Snell, 131 Kan. 370, 371, 372, 291 P. 737. 2. Action against sta…

79-3006. History: L. 1929, ch. 287, § 6; Repealed, L. 1933, ch. 317, § 29; May 1. Source or prior law: L. 1925, ch. 274, § 6. CASE ANNOTATIONS 1. Charge imposed by city on business of selling gas and oil conflicts with this section. Duff v. Garden City, 122 Kan. 390, 251 P. 1091.…

79-3010. History: L. 1929, ch. 287, § 10; L. 1931, ch. 307, § 1; Repealed, L. 1933, ch. 317, § 29; May 1. Source or prior law: L. 1925, ch. 274, § 11. CASE ANNOTATIONS 1. City held bound by nonclaim requirements of 1929 act. City of Lawrence v. French, 136 Kan. 687, 18 P.2d 570. …

79-3011. History: L. 1929, ch. 287, § 11; L. 1931, ch. 307, § 4; Repealed, L. 1933, ch. 317, § 29; May 1. Source or prior law: L. 1925, ch. 274, § 12. CASE ANNOTATIONS 1. Prosecution for failure to pay tax; venue in Shawnee county. State v. Snell, 131 Kan. 370, 373, 291 P. 737. P…