Chapter 79 — TAXATION

79-4410. History: L. 1970, ch. 402, § 26; L. 1970, ch. 401, § 6; L. 1971, ch. 322, § 4; Repealed, L. 1973, ch. 393, § 39; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Ses…

79-4411. History: L. 1970, ch. 402, § 22; L. 1971, ch. 322, § 5; Repealed, L. 1973, ch. 393, § 39; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived…

79-4412. History: L. 1970, ch. 402, § 23; L. 1971, ch. 322, § 6; L. 1972, ch. 379, § 3; Repealed, L. 1973, ch. 393, § 39; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Ses…

79-4413. History: L. 1970, ch. 402, § 25; L. 1971, ch. 322, § 7; Repealed, L. 1973, ch. 393, § 39; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived…

79-4414. History: L. 1970, ch. 402, § 27; L. 1970, ch. 401, § 7; L. 1972, ch. 380, § 9; Repealed, L. 1973, ch. 393, § 39; April 30. CASE ANNOTATIONS 1. Mentioned in upholding imposition of city sales tax under K.S.A. 12-137. Clark v. City of Overland Park, 226 Kan. 609, 610, 602 …

79-4415. History: L. 1970, ch. 402, § 10; L. 1971, ch. 322, § 8; L. 1972, ch. 381, § 1; Repealed, L. 1973, ch. 393, § 39; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Ses…

79-4418. History: L. 1970, ch. 401, § 11; L. 1971, ch. 322, § 9; L. 1972, ch. 380, § 1; Repealed, L. 1973, ch. 393, § 39; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Ses…

79-4419. History: L. 1970, ch. 402, § 11; L. 1971, ch. 322, § 10; Repealed, L. 1973, ch. 393, § 39; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archive…

79-4420. History: L. 1970, ch. 402, § 12; L. 1972, ch. 379, § 1; Repealed, L. 1973, ch. 393, § 39; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived…

79-4421. History: L. 1970, ch. 402, § 13; L. 1971, ch. 322, § 11; L. 1972, ch. 379, § 2; Repealed, L. 1973, ch. 393, § 39; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Se…

79-4422. History: L. 1970, ch. 402, § 14; L. 1971, ch. 322, § 12; Repealed, L. 1973, ch. 393, § 39; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archive…

79-4423. History: L. 1970, ch. 401, § 8; Repealed, L. 1973, ch. 393, § 39; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…

79-4424. History: L. 1970, ch. 402, § 15; L. 1970, ch. 401, § 4; L. 1971, ch. 322, § 13; Repealed, L. 1972, ch. 380, § 15; April 11. CASE ANNOTATIONS 1. Provisions of subsection (a) did not prohibit city from imposing occupational tax for revenue purposes on those who rent or lea…

79-4427. History: L. 1970, ch. 402, § 18; L. 1970, ch. 401, § 5; L. 1971, ch. 322, § 14; Repealed, L. 1972, ch. 380, § 15; April 11. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Se…

79-4431. History: L. 1970, ch. 402, § 24; Repealed, L. 1970, ch. 401, § 12; April 3. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…

79-4432. History: L. 1971, ch. 322, § 16; Repealed, L. 1973, ch. 393, § 39; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documen…

79-4433. History: L. 1972, ch. 356, § 2; Repealed, L. 1973, ch. 393, § 39; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…

[Repealed or reserved.]

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. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents…

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…

79-4512. History: L. 1970, ch. 403, § 12; Repealed, L. 2000, ch. 184, § 34; 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…

79-4513. 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…

79-4514. History: L. 1970, ch. 403, § 14; Repealed, L. 2000, ch. 184, § 34; 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…

79-4515. 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 …

79-4518. History: L. 1970, ch. 403, § 18; Repealed, L. 1973, ch. 404, § 10; January 1, 1974. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance …

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…

79-4520. History: L. 1989, ch. 303, § 5; Repealed, L. 1997, ch. 41, § 18; October 16. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documen…

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…

79-45a01. History: L. 1977, ch. 345, § 1; L. 1978, ch. 419, § 1; L. 1980, ch. 310, § 5; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessio…

79-45a02. History: L. 1977, ch. 345, § 2; L. 1980, ch. 310, § 7; L. 1983, ch. 258, § 13; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessi…

79-45a03. History: L. 1978, ch. 419, § 2; L. 1980, ch. 308, § 31; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

79-4601. Private foundation; corporation as; acts prohibited. No corporation which is a "private foundation" as defined in § 509 (a) of the internal revenue code of 1954, shall (a) engage in any act of "self-dealing" (as defined in § 4941 (d) of the internal revenue code of 1954)…

79-4602. Same; distribution required. Each corporation which is a "private foundation" as defined in § 509 of the internal revenue code of 1954 shall distribute, for the purposes specified in its articles of organization, for each taxable year, amounts at least sufficient to avoi…

79-4603. Application of act; exceptions. The provisions of K.S.A. 79-4601 and 79-4602 shall not apply to any corporation to the extent that a court of competent jurisdiction shall determine that such application would be contrary to the terms of the articles of organization or ot…