Chapter 79, TAXATION

79-41a05. Same; additional payments to local units, when. (a) After the end of each calendar year, the state treasurer shall determine whether the aggregate amount of moneys distributed during the preceding calendar year to cities and counties pursuant to K.S.A. 79-41a04 and amen…

79-41a06. Registration certificate required for seller. No club, drinking establishment, caterer, public venue or temporary permit holder shall sell any alcoholic liquor without a registration certificate from the secretary of revenue. Application for such certificate shall be ma…

79-41a07. Violations by seller; remedies. (a) The director of taxation or the director of alcoholic beverage control may enjoin any person from engaging in business as a club, drinking establishment, caterer, public venue or temporary permit holder when the club, drinking establi…

79-41a08. Tax constitutes lien on seller's property. The tax imposed by this act shall be a lien upon the business and any property of the club, drinking establishment, caterer, public venue or permit holder which may be sold. The person acquiring such business or property shall …

79-41a09. Same; refund fund established; amount maintained. There is hereby established in the state treasury the local alcoholic liquor refund fund. The local alcoholic liquor refund fund shall be held by the state treasurer for prompt refunding of all overpayments of the tax le…

79-4216. Mineral severance tax; definitions. As used in this act, unless the context clearly requires otherwise, the following words and phrases shall have the meanings ascribed to them herein: (a) "Barrel" for oil measurement means a barrel of 42 U.S. gallons of 231 cubic inches…

79-4217. Mineral severance tax; imposition of tax; rate; measurement of production; exemptions. (a) There is hereby imposed an excise tax upon the severance and production of coal, oil or gas from the earth or water in this state for sale, transport, storage, profit or commercial…

79-4218. Mineral severance tax; tax in addition to property tax. Except as otherwise provided in this act, the tax imposed by K.S.A. 79-4217 shall be upon the severing and producing of coal, oil or gas in this state, regardless of the place of sale of such coal, oil or gas or to …

79-4219. Mineral severance tax; credit against tax. (a) There shall be allowed to each taxpayer who is liable for ad valorem property taxes upon oil property as defined by K.S.A. 79-329, and amendments thereto, a credit against the tax levied under K.S.A. 79-4217, and amendments …

79-4220. Mineral severance tax; tax due and payable, when; persons liable for payment and collection; withholding by first purchaser; state lien on production, when. (a) The tax imposed under the provisions of K.S.A. 79-4217, and amendments thereto, shall be due and payable on or…

79-4221. Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest. (a) A return shall be made to the director upon forms prescribed and furnished by the director, on or before the 20th day of the second month f…

79-4222. Mineral severance tax; tax withholding and remittance when title to minerals disputed. When the title to any coal, oil or gas severed from the earth or water is in dispute and the purchaser of such coal, oil or gas is withholding payments on account of litigation, or for…

79-4223. Mineral severance tax; records required of mineral transporters. When requested by the director, all transporters of coal, oil or gas out of, within or across the state of Kansas shall be required to furnish the director such information relative to the transportation of…

79-4224. Mineral severance tax; inspection of records by director, when; subpoena power, contempt. The director shall have the power to require any operator, producer or person purchasing any coal, oil or gas severed from the earth or water to furnish any additional information d…

79-4225. Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns. (a) If any taxes imposed under this act and determined and assessed by the director are unpaid: (1) Not due to negligence or to intentional disregard of this act or rules and regu…

79-4226. Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations. (a) Every operator shall make and keep a complete and accurate record in the form required by the director showing the gross quantity of coal, oil or ga…

79-4227. Mineral severance tax; disposition of revenue; mineral production tax refund fund; special county mineral production tax fund; mineral production education fund; distribution of revenue to counties and school districts, procedure. (a) All revenue collected or received by…

79-4228. Same; rules and regulations. The secretary is hereby authorized to adopt such rules and regulations as may be necessary to administer and enforce the provisions of this act. History: L. 1983, ch. 313, § 13; April 28.

79-4229. Same; severability clause. If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provision or appl…

79-4230. Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment. An oil or gas mineral severance tax return required to be submitted pursuant to K.S.A. 79-4221 and amendments thereto, in addition to the provisions therein, shall…

79-4232. Same; abolish fund on July 1, 2016. On July 1, 2016, the director of accounts and reports shall transfer all moneys in the oil and gas valuation depletion trust fund to the state general fund. On July 1, 2016, all liabilities of the oil and gas valuation depletion trust …

79-4301. Multistate tax compact. "The multistate tax compact" is hereby enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows: MULTISTATE TAX COMPACT ARTICLE I.—Purposes The purposes of this compact are to: (1) Faci…

79-4302. Application of multistate tax compact. The provisions of article III (2) of the multistate tax compact [79-4301] shall apply to the Kansas income tax act and to every income tax hereafter adopted by any taxing subdivision of this state. History: L. 1967, ch. 505, § 1; Ju…

79-4303. Multistate tax commission; representative. The secretary of the department of revenue shall represent this state on the multistate tax commission. History: L. 1967, ch. 505, § 2; July 1.

79-4304. Same; alternate representation on commission. The member representing this state on the multistate tax commission may be represented thereon by an alternate designated by him or her. Any such alternate shall be a principal deputy or assistant of the member of the commiss…

79-4305. Same; attorney general or designate; function. The attorney general or an assistant attorney general designated by the attorney general may attend meetings and receive notices as provided in article VI (1) (a) of the multistate tax compact [79-4301]. History: L. 1967, ch…

79-4306a. Advisory committee abolished. The multistate tax compact advisory committee is hereby abolished. History: L. 1974, ch. 442, § 1; July 1.

79-4307. Interstate audits. Article VIII of the multistate tax compact relating to interstate audits shall be in force in and with respect to this state. History: L. 1967, ch. 505, § 6; July 1.

79-4501. Homestead property tax refund act; title and purpose of act. The title of this act shall be the homestead property tax refund act. The purpose of this act shall be to provide ad valorem tax refunds to: (a) Certain persons who are of qualifying age who own their homestead…

79-4502. Homestead property tax refund act; definitions. As used in this act, unless the context clearly indicates otherwise: (a) "Income" means the sum of adjusted gross income under the Kansas income tax act effective for tax year 2013 and thereafter without regard to any modif…

79-4503. Same; death of claimant after claim filed, disbursement; death of person entitled to make claim prior to filing claim; right of representative to make claim. The right to file a claim under this act may be exercised on behalf of a claimant by his or her legal guardian, c…

79-4504. Same; claims payable from the income tax refund fund; no warrant issued for less than five dollars; no interest allowed on claim. Subject to the limitations provided in this act or the provisions of K.S.A. 79-4530, and amendments thereto, as the case requires, a claimant…

79-4505. Same; deadline for filing claim. Except as provided in K.S.A. 79-4517, and amendments thereto, no claim in respect of property taxes levied in any year shall be paid or allowed unless such claim is actually filed with and in the possession of the department of revenue on…

79-4506. Same; amount of claim may be applied by department against any outstanding tax liability of claimant or member of household. The amount of any claim otherwise payable under this act may be applied by the division of taxation against any liability outstanding on the books…

79-4507. Same; only one claimant per household permitted. Only one (1) claimant per household per year shall be entitled to relief under this act. History: L. 1970, ch. 403, § 7; July 1.

79-4508. Amount of claim, computation; determination of amount of claim by department. (a) Commencing in the tax year beginning after December 31, 2005, the amount of any claim pursuant to this act and under this section shall be computed by deducting the amount computed under co…

79-4508a. Alternative amount of claim; determination; definition; ineligibility for refund in certain circumstances. (a) For tax year 2022 and all tax years thereafter, the amount of any claim pursuant to this section shall be computed by deducting the claimant's base year ad val…

79-4509. Maximum property tax refund. (a) In the event property taxes accrued exceeds $700 for a household in any one year, the amount thereof shall, for purposes of this act, be deemed to have been $700. (b) The provisions of subsection (a) shall not apply to a claim for refund …

79-4510. Same; forms and instructions; county clerk to assist claimants; county treasurer to inclose information with tax statements; rules and regulations. In administering this act, the division of taxation shall make available suitable forms with instructions for claimants. Co…

79-4511. Same; information required in support of claim. (a) Every claimant under this act shall supply to the division, in support of a claim, reasonable proof of age or disability, and changes of homestead, household membership, household income, and size and nature of property…

79-4513. Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor. In any case in which it is determined that a claim is or was excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the amou…

79-4515. Same; recipient of public funds for payment of taxes not eligible claimant. No claim for relief under the provisions of this act shall be allowed to any claimant who is a recipient of public funds specifically designated for the payment of taxes during the period for whi…

79-4516. Same; claim disallowed if title to homestead received for purpose of making claim. A claim shall be disallowed if the division finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this act. History: L. 1970,…

79-4517. Same; extension of time for filing claim; acceptance of claim after filing deadline. For claims in respect of property taxes levied in any year, the director of taxation may extend the time for filing any claim or accept a claim filed after the filing deadline when good …

79-4519. Severability. If any sentence, clause, subsection, or section of this act is held unconstitutional or invalid by any court of competent jurisdiction it shall be conclusively presumed that the legislature would have enacted the remainder of the act not so held unconstitut…

79-4521. Claimant's election to receive direct refund or credit against tax; administration of payment methods by state and county officials; payment of taxes in excess of claim. (a) (1) Beginning in 2001, and in each succeeding year through 2005, the director of taxation shall i…

79-4522. Owner not entitled to homestead refund, when. A person owning or occupying a homestead for which the appraised valuation for property tax purposes exceeds $350,000 in any year shall not be entitled to claim a refund of property taxes under the homestead property tax refu…

79-4523. Payment of refund to county treasurer when property taxes on homestead delinquent. If there are delinquent property taxes on the claimant's homestead, the refund shall be paid to the county treasurer of the county in which such homestead is located and applied first to t…

79-4530. Refund of property tax imposed on certain residential property, when. (a) Whenever the appraised valuation of any single-family owner-occupied residential real property established for property taxation purposes exceeds by 75% or more the appraised valuation of such prop…

79-4531. Same, appeals process. Insofar as the same may be made applicable, the provisions of K.S.A. 79-3226, and amendments thereto, shall apply to claims for refunds allowable pursuant to the homestead property tax refund act which may become in dispute. History: L. 2000, ch. 1…