Chapter 79, TAXATION

79-6a11. Same; collection of unpaid taxes; tax lien. All motor carrier taxes levied by the director of property valuation, including the penalties and interest provided in K.S.A. 79-6a04 and amendments thereto, which remain due and unpaid on the first day of the month following t…

79-6a12. Same; rules and regulations. The secretary of revenue shall adopt rules and regulations for the administration of this act. History: L. 1959, ch. 369, § 10; L. 1972, ch. 342, § 86; July 1.

79-6a13. Uncollectable motor carrier taxes; abatement and removal from accounts of division. Motor carrier ad valorem tax liabilities levied by the director of property valuation, including any penalty and interest thereon, which are determined to be uncollectable accounts under …

79-6a14. Determination by director to abate account; petition to state board of tax appeals, contents; determination by board; order of abatement. (a) Whenever the director of property valuation shall determine that it is advisable to abate motor carrier ad valorem tax liabilitie…

79-6a15. Same; authorized reasons or basis for abatement. Any motor carrier ad valorem tax liability, including any penalty and interest thereon, levied by the director of property valuation which tax liability is determined by the director to be an uncollectable account after al…

79-6a16. Same; notice and record of abatement; abatement of court costs. Within 60 days after the director of property valuation has issued an order abating any motor carrier ad valorem tax liability levied by the director, notice of the abatement shall be made by the director to…

79-906. Definitions. As used in this act: (1) The words "organization" or "organizations" shall mean: Every foreign or domestic car or car line company, every foreign or domestic joint-stock company, every foreign or domestic mercantile company, every foreign or domestic corporat…

79-907. Rate of tax; situs; definition of gross earnings within state. Every organization as hereinbefore defined, shall pay annually for each calendar year a sum in the nature of a tax at two and one-half percentum upon the total gross earnings received from all sources by reaso…

79-908. Railroad companies to withhold tax, file statements annually and remit to state; receipts; investigations; ad valorem tax basis. Every railroad company using or leasing the cars of any organization, upon making payment to such organization for the use or lease of such car…

79-910. Notice of incorrectness of insufficiency; procedure upon failure to file report. Upon the filing of the reports herein provided for, the director shall inspect and verify the same, and on or before May 1, notify such railroad company and organization if such report or pay…

79-911. Hearings; review of findings; refunds. Any organization or railroad company affected by the provisions of this act, at any time on or before June 1 in any year after the payment of the tax by any railroad company may appear before the director at a hearing to be granted b…

79-911a. Ad valorem tax basis; complaints as to rate; hearing; cost deposit; notice; testimony; refunds; valuation of cars as unit. It is hereby declared to be the intention of the legislature that the tax herein imposed to be not greater than the amount of tax such organizations…

79-914. Penalty for nonpayment by railroad company. If any such railroad company shall fail to pay such tax within the time specified in K.S.A. 79-908, a penalty of ten percent of the amount of such tax shall be added thereto and charged against such railroad company by the direc…

79-915. Actions to recover delinquent taxes and penalties; additional taxes. If the taxes and penalties provided for in this act to be paid by the railroad company on the property of such organization remain unpaid more than ninety days from the due date, the attorney for the dir…

79-916. Invalidity of part. If any part, portion, clause, paragraph, sentence or section of this act shall be declared unconstitutional by any court of competent jurisdiction, it is hereby declared that this act would have been passed without such part, portion, clause, paragraph…

79-917. Disposition of moneys; refund claims. All taxes collected under the provisions of this act shall be credited by the state treasurer to a fund which shall be known as the car company tax fund and shall be held therein for a period of four months. Thereupon, the same shall …

79-918. Estoppel, when. If any railroad company or organization affected by this act shall refuse or neglect to make any report required by this act, or shall refuse or neglect to permit an examination of its books, records, accounts and papers upon demand of the director, or sha…

79-919. Transfer of administration to director of taxation. (a) All of the powers, duties and functions of the director of property valuation relating to the act of which K.S.A. 79-906 is a part are hereby transferred to and conferred and imposed upon the director of taxation. Th…

79-920. Preservation of actions and proceeding upon transfer of administration. (a) No suit, action, or other proceeding, judicial or administrative, lawfully commenced, or which could have been commenced, by or against the director of property valuation in his or her official ca…

79-1006. Tax situs of property; nonresidents; elevators. The tax situs of the property of merchants and manufacturers shall be the taxing district where such business or manufacturing is carried on and in case any such merchant or manufacturer shall have more than one place of bu…

79-1007. Manufacturer to list value of all engines, tools and machinery not forming part of real property used in manufacturing. Every manufacturer shall list the value of all engines, tools and machinery of every description, not forming part of any parcel of the real property u…

79-1008. Collection of taxes from nonresident contractors; "contractor" defined. For the purpose of this act, "contractor" includes individuals, partnerships, firms or corporations, or other associations of persons engaged in the business of the construction, alteration, repairin…

79-1009. Collection of taxes from non-resident contractors; registration for certain contracts. To the end that the state of Kansas and the political subdivisions thereof may receive all taxes due in every instance, including contributions due under the employment security law, c…

79-1010. Same; surety bonds for certain contractors; conditions; amount; increase, when; release; withholding moneys by certain contractors to guarantee payment of taxes; enforcement of act. Every contractor required to register any contract or contracts, as defined in this act, …

79-1011. Same; secretary of state as agent for service of process, appointment; effect. At the time such contractor registers with the secretary or the secretary's designee, the contractor shall make an appointment, in writing, of the secretary of state of the state of Kansas, or…

79-1012. Same; actions against contractors; procedure. An action against any contractor coming within the provisions of this act may be brought by the attorney for the secretary of revenue or the general counsel of the department of labor in Shawnee county or in any county in whi…

79-1013. Same; failure to comply with act; effect. Any contractor who fails to register with the secretary or the secretary's designee as required by this act, or who fails to comply with any of the provisions of this act, shall not be entitled to maintain an action to recover pa…

79-1014. Same; administration of act; rules and regulations; release of bond. The secretary of revenue or the secretary's designee shall administer this act. The secretary shall adopt rules and regulations for the administration of this act. No bonds required under this act shall…

79-1015. Same; penalties for violations. Every person failing to register as required by this act, or to execute the bond herein provided, before beginning the performance of any contract, or who violates any other provision of this act, shall be deemed guilty of a misdemeanor, a…

79-1105c. Taxation of the business of banking; prohibiting certain taxes; right to protest payment of taxes. (a) No taxes shall be levied under the provisions of K.S.A. 79-1103 and 79-1105a, and amendments thereto, for taxable year 1995 and any year thereafter. (b) No county appr…

79-1106. Taxation of national banking associations, banks, trust companies and savings and loan associations; purpose of act. It is hereby declared to be the intention of the legislature to levy a tax on national banking associations, banks, trust companies, federally chartered s…

79-1107. National banking associations and state banks; computation of tax; rate of imposed. (a) Every national banking association and state bank located or doing business within the state shall pay to the state for the privilege of doing business within the state a tax accordin…

79-1108. Trust companies and savings and loan associations; tax computation of; rate of imposed. (a) Every trust company and savings and loan association located or doing business within the state shall pay to the state for the privilege of doing business within the state a tax a…

79-1109. "Net income" defined; deductions. (a) As used in this act, "net income" means the Kansas taxable income of corporations as defined in K.S.A. 79-32,138, and amendments thereto, determined without regard to the provisions of K.S.A. 79-32,139, and amendments thereto, and th…

79-1109a. Application of K.S.A. 79-1107 and 79-1109. The provisions of K.S.A. 79-1107 and 79-1109 shall be applicable to all taxable years commencing after December 31, 1979. History: L. 1979, ch. 314, § 10; July 1.

79-1110. Taxation of national banking associations, banks, trust companies and savings and loan associations; procedure for returns; tax payment; laws applicable. Every national banking association, bank, trust company, and savings and loan association subject to taxation under t…

79-1110a. Application of K.S.A. 79-1110. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1979. History: L. 1980, ch. 309, § 2; July 1.

79-1111. Same; administration of act; rules and regulations. The director of taxation shall administer this act. The secretary of revenue shall adopt rules and regulations for the administration of this act. History: L. 1963, ch. 463, § 6; L. 1972, ch. 342, § 90; July 1.

79-1112. Disposition of tax moneys; privilege tax refund fund established; refunds. (a) The director of taxation shall remit all tax moneys collected under the provisions of this act to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments theret…

79-1113. National banking associations and banks and corporations holding stock therein; exemption from intangibles tax. Shares, shares of stock or other evidence of ownership of national banking associations and banks located or doing business within the state, and all income th…

79-1115. Application of K.S.A. 79-1107 and 79-1108. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1970. History: L. 1970, ch. 382, § 3; July 1.

79-1116. Application of K.S.A. 79-1107, 79-1108 and 79-1109. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1972. History: L. 1972, ch. 360, § 1; July 1.

79-1117. Credit against tax for making certain property used in trade or business or held for production of income accessible to persons with a disability; amount; carryover to subsequent taxable years. Any taxpayer who makes expenditures for the purpose of making all or any port…

79-1119. Reports, statements, lists and returns; preservation; confidentiality, exceptions; performance of certain activities by administrative personnel unlawful; penalties for violations. (a) All reports, statements, lists and returns required under the provisions of article 11…

79-1120. Recapture tax; definitions. As used in K.S.A. 79-1120 to 79-1125, unless the context otherwise requires: (a) "Refund" means a reimbursement by the director of taxation of taxes paid pursuant to the provisions of K.S.A. 79-1106 et seq., including any interest accrued ther…

79-1121. Same; imposition; computation of amount. A recapture tax, in an amount computed as herein provided, shall be imposed on any refund, as defined in K.S.A. 79-1120, received by any national banking association, state bank, trust company or savings and loan association, in t…

79-1122. Same; time for assessment and payment; penalties. The tax imposed under K.S.A. 79-1121 shall be assessed by the director of taxation within sixty (60) days of the payment of a refund. Every national banking association, state bank, trust company or savings and loan assoc…

79-1123. Administration of act; rules and regulations. The director of taxation shall administer this act. The secretary of revenue may adopt rules and regulations for the administration of this act. History: L. 1979, ch. 314, § 6; July 1.

79-1124. Same; disposition of moneys; refunds. (a) The director of taxation shall remit all tax moneys collected under the provisions of K.S.A. 79-1120 to 79-1125, and amendments thereto, to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments t…

79-1126. Credit against tax for interest rate reduction for agricultural production loan. (a) On and after the effective date of this act and prior to July 1, 1990, a state bank or national banking association which extends or renews an agricultural production loan under the prov…