Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-5201 Taxation of marijuana and controlled substances; definitions
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79-5201. Taxation of marijuana and controlled substances; definitions. As used in this act: (a) "Marijuana" means any marijuana, whether real or counterfeit, as defined by K.S.A. 21-5701, and amendments thereto, which is held, possessed, transported, transferred, sold or offered …
K.S.A. 79-5202 Same; imposition of tax; rates; measurement
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79-5202. Same; imposition of tax; rates; measurement. (a) There is hereby imposed a tax upon marijuana, domestic marijuana plants and controlled substances, as defined by K.S.A. 79-5201, and amendments thereto, at the following rates: (1) On each gram of marijuana, or each portio…
K.S.A. 79-5203 Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations
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79-5203. Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations. (a) The director of taxation shall administer this act. All tax payments required pursuant to this act shall be made to the director, and shall be accompanied by a retur…
K.S.A. 79-5204 Same; evidence of payment required; purchase of stamps; validity; tax payable, when
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79-5204. Same; evidence of payment required; purchase of stamps; validity; tax payable, when. (a) No dealer may possess any marijuana, domestic marijuana plant or controlled substance upon which a tax is imposed pursuant to K.S.A. 79-5202, and amendments thereto, unless the tax h…
K.S.A. 79-5205 Marijuana and controlled substances; tax assessments; notice to taxpayer; presumption that assessment valid; informal review conference, procedure
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79-5205. Marijuana and controlled substances; tax assessments; notice to taxpayer; presumption that assessment valid; informal review conference, procedure. (a) At such time as the director of taxation shall determine that a dealer has not paid the tax as provided by K.S.A. 79-52…
K.S.A. 79-5206 Same; report and return confidential
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79-5206. Same; report and return confidential. Neither the director of taxation nor a public employee may reveal facts contained in a report or return required by this act, nor can any information contained in such a report or return be used against the dealer in any criminal pro…
K.S.A. 79-5207 Same; examination of records by director; subpoenas
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79-5207. Same; examination of records by director; subpoenas. For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any t…
K.S.A. 79-5208 Same; tax and criminal penalties for violation of act
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79-5208. Same; tax and criminal penalties for violation of act. Any dealer violating this act is subject to a penalty of 100% of the tax in addition to the tax imposed by K.S.A. 79-5202 and amendments thereto. In addition to the tax penalty imposed, a dealer distributing or posse…
K.S.A. 79-5209 Same; no immunity from criminal prosecution
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79-5209. Same; no immunity from criminal prosecution. Nothing in this act shall in any manner provide immunity for a dealer from criminal prosecution pursuant to Kansas law. History: L. 1987, ch. 366, § 9; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies …
K.S.A. 79-5210 Same; certain persons not required to pay tax
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79-5210. Same; certain persons not required to pay tax. Nothing in this act requires persons registered under article 16 of chapter 65 of the Kansas Statutes Annotated or otherwise lawfully in possession of marijuana or a controlled substance to pay the tax required under this ac…
K.S.A. 79-5211 Same; disposition of revenue
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79-5211. Same; disposition of revenue. All moneys received from the collection of taxes imposed under the provisions of K.S.A. 79-5201 et seq., and amendments thereto, and 25% of all moneys collected from assessments of delinquent taxes and penalties imposed thereunder, shall be …
K.S.A. 79-5212 Taxation of marijuana and controlled substances; warrants for collection of tax, issuance, execution and returns; seizure and sale of property; tax liens; disposition of firearms.
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79-5212. Taxation of marijuana and controlled substances; warrants for collection of tax, issuance, execution and returns; seizure and sale of property; tax liens; disposition of firearms. (a) Whenever a taxpayer liable to pay any tax, penalty or interest assessed pursuant to K.S…
K.S.A. 79-5301 Definitions
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79-5301. Definitions. As used in K.S.A. 79-5301 through 79-5304, and amendments thereto, the following words and phrases shall have the meanings respectively ascribed to them herein: (a) "Person" means an individual, firm, partnership, corporation, joint venture or other associat…
K.S.A. 79-5302 Imposition of tax; collection
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79-5302. Imposition of tax; collection. (a) Upon notification to the director of taxation that the Kansas development finance authority has established a redevelopment district pursuant to K.S.A. 74-8921, and amendments thereto, there is hereby imposed a tax at the rate of 5% upo…
K.S.A. 79-5303 Reports; examinations; administration
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79-5303. Reports; examinations; administration. (a) The tax levied and collected pursuant to K.S.A. 79-5302, and amendments thereto, shall become due and payable by the business monthly, on or before the last day of the month immediately succeeding the month in which it is collec…
K.S.A. 79-5304 Interest and penalties
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79-5304. Interest and penalties. (a) If any taxpayer shall fail to pay the tax levied pursuant to K.S.A. 79-5302, and amendments thereto, at the time required by or under the provisions of K.S.A. 79-5303, and amendments thereto, there shall be added to the unpaid balance of the t…
K.S.A. 79-5401 Franchise tax; applicable entities; liability thresholds; rate, basis and maximum; returns, requirements, contents and filing; time for payment; secretary of revenue, requirements; definitions; phase out of tax.
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79-5401. Franchise tax; applicable entities; liability thresholds; rate, basis and maximum; returns, requirements, contents and filing; time for payment; secretary of revenue, requirements; definitions; phase out of tax. (a) (1) Subject to the limitations provided in subsection (…
K.S.A. 79-5501 Taxation of watercraft
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79-5501. Taxation of watercraft. (a) Commencing on July 1, 2013, and through December 31, 2025, watercraft shall be appraised at fair market value determined therefor pursuant to K.S.A. 79-503a, and amendments thereto, and assessed at the percentage of value as follows: (1) 11.5%…
K.S.A. 79-5601 Definitions
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79-5601. Definitions. As used in K.S.A. 2025 Supp. 79-5601 through 79-5604, and amendments thereto: (a) "Department" means the department of revenue. (b) (1) "Marketplace facilitator" means a person, including any affiliate of the person, that: (A) Contracts or otherwise agrees w…
K.S.A. 79-5602 Collection of taxes and fees; duties of marketplace facilitators
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79-5602. Collection of taxes and fees; duties of marketplace facilitators. (a) (1) Any marketplace facilitator selling or facilitating the sale of property or services subject to tax in this state shall be required to collect and remit such taxes and follow all applicable procedu…
K.S.A. 79-5603 Agreements with sellers; collection and administration requirements; liability
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79-5603. Agreements with sellers; collection and administration requirements; liability. (a) Except as provided in K.S.A. 2025 Supp. 79-5602(b) or (c), and amendments thereto, a marketplace facilitator doing business in this state under K.S.A. 2025 Supp. 79-5602, and amendments t…
K.S.A. 79-5604 Applicability of collection and remittance requirements; effective date
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79-5604. Applicability of collection and remittance requirements; effective date. A marketplace facilitator shall not be required to collect and remit any taxes from sales occurring prior to July 1, 2021. History: L. 2021, ch. 93, § 4; July 1. Previous | Next LEGISLATIVE COORDINA…