Chapter 79 — TAXATION

79-709. History: L. 1919, ch. 304, § 9; R.S. 1923, 79-709; L. 1959, ch. 365, § 14; Repealed, L. 1973, ch. 390, § 5; April 19. Source or prior law: L. 1897, ch. 245, § 5; L. 1901, ch. 362, § 4; L. 1905, ch. 502, § 9; L. 1909, ch. 255, § 9; L. 1915, ch. 355, § 1. CASE ANNOTATIONS 1…

79-710. History: L. 1919, ch. 304, § 10; R.S. 1923, 79-710; L. 1953, ch. 422, § 1; L. 1959, ch. 365, § 15; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1897, ch. 245, § 5; L. 1905, ch. 502, § 11; L. 1909, ch. 255, § 11. Previous | Next LEGISLATIVE CO…

79-711. History: L. 1919, ch. 304, § 11; R.S. 1923, 79-711; L. 1958, ch. 61, § 3 (Budget Session); Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1901, ch. 362, § 5; L. 1905, ch. 502, § 10; L. 1908, ch. 81, § 3; L. 1909, ch. 255, § 10. CASE ANNOTATIONS…

79-712. History: L. 1919, ch. 304, § 12; R.S. 1923, 79-712; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archiv…

[Repealed or reserved.]

[Repealed or reserved.]

79-806. History: L. 1909, ch. 246, § 6; R.S. 1923, 79-806; L. 1953, ch. 423, § 1; L. 1972, ch. 357, § 6; Repealed, L. 1986, ch. 372, § 1; July 1. Source or prior law: L. 1907, ch. 202, § 6. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Docume…

[Repealed or reserved.]

[Repealed or reserved.]

79-901. History: L. 1911, ch. 318, § 1; L. 1913, ch. 320, § 1; R.S. 1923, 79-901; Repealed, L. 1937, ch. 356, § 12; March 30. Source or prior law: L. 1905, ch. 500, § 1; L. 1909, ch. 252, § 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Doc…

79-902. History: L. 1913, ch. 320, § 2; R.S. 1923, 79-902; Repealed, L. 1937, ch. 356, § 12; March 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Schoo…

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…

79-909. History: L. 1937, ch. 356, § 4; Repealed, L. 1943, ch. 289, § 10; February 23. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docume…

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…

[Repealed or reserved.]

79-1001. History: L. 1876, ch. 34, § 16; L. 1917, ch. 320, § 1; R.S. 1923, 79-1001; L. 1959, ch. 365, § 16; L. 1971, ch. 296, § 1; Repealed, L. 1988, ch. 375, § 9; January 1, 1989. Source or prior law: L. 1866, ch. 118, § 13; G.S. 1868, ch. 107, § 17. CASE ANNOTATIONS 1. Stock so…

79-1001a. History: L. 1971, ch. 296, § 2; L. 1986, ch. 373, § 1; Repealed, L. 1988, ch. 375, § 9; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Ar…

79-1001b. History: L. 1971, ch. 296, § 3; L. 1982, ch. 391, § 30; Repealed, L. 1988, ch. 375, § 9; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents A…

79-1002. History: L. 1876, ch. 34, § 17; R.S. 1923, 79-1002; Repealed, L. 1971, ch. 396, § 11; July 1. Source or prior law: L. 1866, ch. 118, § 13; G.S. 1868, ch. 107, § 18. CASE ANNOTATIONS 1. Stock of goods properly listed in county where owner resides. Griffith v. Carter, 8 Ka…

79-1003. History: L. 1876, ch. 34, § 18; R.S. 1923, 79-1003; L. 1959, ch. 365, § 17; L. 1971, ch. 296, § 6; L. 1982, ch. 391, § 31; Repealed, L. 1988, ch. 375, § 9; January 1, 1989. Source or prior law: L. 1866, ch. 118, § 14; G.S. 1868, ch. 107, § 19. CASE ANNOTATIONS 1. Cited i…

79-1004. History: L. 1876, ch. 34, § 19; R.S. 1923, 79-1004; L. 1971, ch. 296, § 7; L. 1982, ch. 391, § 32; Repealed, L. 1988, ch. 375, § 9; January 1, 1989. Source or prior law: L. 1866, ch. 118, § 15; G.S. 1868, ch. 107, § 20. Previous | Next LEGISLATIVE COORDINATING COUNCIL Ge…

79-1004a. History: L. 1971, ch. 296, § 9; Repealed, L. 1988, ch. 375, § 9; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance D…

79-1004b. History: L. 1971, ch. 296, § 10; L. 1972, ch. 342, § 87; Repealed, L. 1988, ch. 375, § 9; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents …

79-1005. History: L. 1876, ch. 34, § 20; L. 1881, ch. 33, § 1; L. 1917, ch. 320, § 2; R.S. 1923, 79-1005; L. 1959, ch. 365, § 18; L. 1971, ch. 296, § 8; Repealed, L. 1988, ch. 375, § 9; January 1, 1989. Source or prior law: L. 1866, ch. 118, § 16; G.S. 1868, ch. 107, § 21. CASE A…

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…

79-1016. History: L. 1978, ch. 420, § 1; L. 1981, ch. 376, § 1; Repealed, L. 1988, ch. 374, § 6; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Arc…

79-1017. History: L. 1978, ch. 420, § 2; L. 1979, ch. 313, § 1; Repealed, L. 1988, ch. 374, § 6; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Arc…

79-1018. History: L. 1978, ch. 420, § 3; L. 1981, ch. 376, § 2; Repealed, L. 1988, ch. 374, § 6; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Arc…

79-1019. History: L. 1978, ch. 420, § 4; L. 1979, ch. 313, § 2; L. 1981, ch. 376, § 3; L. 1985, ch. 312, § 1; Repealed, L. 1988, ch. 374, § 6; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVI…

79-1020. History: L. 1978, ch. 420, § 5; Repealed, L. 1988, ch. 374, § 6; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Do…