Kansas
Chapter 79 — Taxation
2,161 entries
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79-15,147 through 79-15,200.
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79-15,201 through 79-15,206.
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79-15,206a.
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79-15,207 through 79-15,252.
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79-15,253.
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79-15,254.
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79-15,103.
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79-15,104.
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79-15,102.
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79-15,101.
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79-15,100.
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79-15,129 through 79-15,145.
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79-15,128.
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79-15,127.
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79-15,126.
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79-15,125.
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79-15,123, 79-15,124.
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79-15,120 through 79-15,122.
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79-15,119.
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79-15,118.
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79-15,117.
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79-15,116.
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79-15,115.
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79-15,114.
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79-15,113.
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79-15,112.
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79-15,111.
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79-15,110.
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79-15,109.
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79-15,108.
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79-15,105.
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79-15,106.
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79-15,146.
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79-15,107.
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79-32,110c.
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79-32,117k.
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79-32,117l.
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79-32,117m.
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79-32,117n.
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79-32,117r.
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79-32,110d.
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79-32,110.
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79-32,111a.
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79-32,111b.
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79-32,111c.
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79-32,111.
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79-32,117o.
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79-32,117p.
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79-32,117q.
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79-32,112a.
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79-32,179.
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79-32,180.
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79-32,189.
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79-32,285.
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79-32,239.
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79-32,160e.
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79-32,117i.
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79-32,118.
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79-32,152l.
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79-32,100.
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79-32,160f.
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79-32,107b.
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79-32,107.
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79-32,100a.
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79-32,100b.
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79-32,100c.
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79-32,100d.
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79-32,100e.
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79-32,100f.
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79-32,117j.
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79-32,101.
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79-32,102.
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79-32,152q.
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79-32,103.
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79-32,104.
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79-32,105.
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79-32,106.
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79-32,107a.
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79-32,108a.
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79-32,152r.
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79-32,153a.
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79-32,108.
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79-32,109a.
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79-32,109b.
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79-32,109.
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79-32,110a.
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79-32,110b.
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79-32,178.
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79-32,181a.
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79-32,181.
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79-32,182a.
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79-32,182b.
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79-32,182.
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79-32,183 through 79-32,187.
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79-32,188.
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79-32,190.
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79-32,191.
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79-32,192.
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79-32,193.
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79-32,194.
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79-32,195.
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79-32,196.
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79-32,197a.
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79-32,251.
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79-32,197.
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79-32,198.
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79-32,199a.
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79-32,199b.
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79-32,199.
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79-32,200.
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79-32,201.
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79-32,202a.
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79-32,202.
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79-32,203.
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79-32,204.
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79-32,205.
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79-32,206.
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79-32,207.
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79-32,208.
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79-32,209.
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79-32,210.
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79-32,211a.
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79-32,211b.
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79-32,211c.
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79-32,211.
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79-32,219.
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79-32,212.
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79-32,213.
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79-32,214.
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79-32,215.
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79-32,216.
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79-32,217.
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79-32,218.
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79-32,220.
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79-32,221.
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79-32,222.
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79-32,223.
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79-32,231.
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79-32,232.
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79-32,224.
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79-32,225.
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79-32,226.
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79-32,227.
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79-32,228.
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79-32,229.
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79-32,230.
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79-32,233.
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79-32,234.
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79-32,235.
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79-32,236.
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79-32,237.
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79-32,238.
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79-32,240.
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79-32,241.
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79-32,242.
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79-32,243.
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79-32,244.
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79-32,257.
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79-32,245.
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79-32,246.
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79-32,247.
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79-32,248.
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79-32,249.
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79-32,250.
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79-32,304.
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79-32,252.
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79-32,253.
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79-32,254.
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79-32,255.
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79-32,256.
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79-32,258.
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79-32,259.
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79-32,260.
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79-32,261.
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79-32,262.
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79-32,263.
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79-32,264.
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79-32,265.
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79-32,266.
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79-32,267.
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79-32,268.
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79-32,269.
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79-32,270.
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79-32,271.
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79-32,272.
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79-32,273.
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79-32,274.
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79-32,275.
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79-32,276.
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79-32,277.
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79-32,278.
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79-32,279.
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79-32,280.
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79-32,281.
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79-32,282.
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79-32,283.
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79-32,284.
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79-32,286.
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79-32,298.
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79-32,287.
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79-32,288.
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79-32,289.
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79-32,290.
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79-32,291.
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79-32,314.
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79-32,299.
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79-32,292.
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79-32,293.
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79-32,294.
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79-32,295.
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79-32,296.
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79-32,297.
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79-32,316.
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79-32,300.
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79-32,301.
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79-32,302.
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79-32,303.
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79-32,305.
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79-32,306.
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79-32,307.
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79-32,308.
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79-32,309.
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79-32,310.
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79-32,311.
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79-32,312.
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79-32,313.
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79-32,315.
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79-32,112.
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79-32,113.
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79-32,114.
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79-32,115.
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79-32,116.
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79-32,152m.
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79-32,117a.
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79-32,117b.
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79-32,117c.
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79-32,117d.
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79-32,117e.
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79-32,117f.
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79-32,117g.
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79-32,117h.
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79-32,117.
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79-32,119.
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79-32,120.
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79-32,121a.
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79-32,121b.
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79-32,152n.
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79-32,121.
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79-32,122 through 79-32,127.
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79-32,128.
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79-32,129.
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79-32,130.
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79-32,131.
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79-32,132.
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79-32,133.
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79-32,134.
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79-32,135.
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79-32,136.
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79-32,137.
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79-32,138.
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79-32,152o.
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79-32,139.
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79-32,140a.
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79-32,140.
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79-32,141.
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79-32,142.
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79-32,143a.
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79-32,152p.
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79-32,175.
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79-32,143.
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79-32,144.
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79-32,145.
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79-32,146.
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79-32,147.
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79-32,148.
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79-32,149.
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79-32,150.
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79-32,151.
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79-32,152a.
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79-32,152b.
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79-32,152c.
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79-32,152d.
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79-32,152e.
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79-32,152f.
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79-32,152g.
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79-32,152h.
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79-32,152.
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79-32,152i.
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79-32,152j.
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79-32,152k.
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79-32,176a.
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79-32,153.
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79-32,154.
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79-32,155.
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79-32,156.
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79-32,160c.
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79-32,160d.
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79-32,177.
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79-32,157.
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79-32,158.
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79-32,159a.
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79-32,159b.
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79-32,159c.
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79-32,159.
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79-32,160a.
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79-32,160b.
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79-32,160g.
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79-32,160.
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79-32,161.
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79-32,162.
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79-32,163.
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79-32,164, 79-32,165.
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79-32,165a.
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79-32,166.
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79-32,176.
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79-32,167.
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79-32,168.
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79-32,169.
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79-32,170.
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79-32,171.
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79-32,172.
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79-32,173.
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79-32,174a, 79-32,174b.
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79-32,174c.
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79-32,174.
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79-33,100.
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79-34,118.
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79-34,117.
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79-34,116.
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79-34,115.
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79-34,114.
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79-34,113.
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79-34,166 through 79-34,169.
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79-34,119.
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79-34,160.
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79-34,170.
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79-34,127.
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79-34,171.
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79-34,120.
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79-34,121.
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79-34,122.
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79-34,123.
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79-34,124.
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79-34,125.
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79-34,126.
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79-34,163.
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79-34,141.
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79-34,142.
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79-34,143.
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79-34,144 through 79-34,146.
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79-34,147a.
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79-34,172.
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79-34,173.
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79-34,174.
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79-34,147b.
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79-34,147.
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79-34,148.
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79-34,149 through 79-34,154.
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79-34,155.
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79-34,156.
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79-34,161.
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79-34,175.
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79-34,157.
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79-34,130 through 79-34,140.
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79-34,176.
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79-34,129.
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79-34,100.
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79-34,101.
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79-34,158.
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79-34,159.
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79-34,128.
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79-34,102.
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79-34,103.
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79-34,104.
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79-34,105.
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79-34,106.
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79-34,107.
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79-34,108.
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79-34,109.
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79-34,165.
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79-34,110.
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79-34,164.
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79-34,111.
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79-34,162.
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79-34,112.
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79-101. Property taxable.
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79-102. Words and phrases.
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79-201. Property exempt from taxation; religious, educational, literary, scientific, benevolent, alu…
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79-201a. Property exempt from property and ad valorem taxes.
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79-201b.
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79-201c. Same; wearing apparel; household goods and personal effects; graveyards.
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79-201d.
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79-201e. Same; mined land; reclaimed surface mining operations.
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79-201f. Property exempt from taxation; personal property moving in interstate commerce or stored in warehouses or storage areas prior to shipment out of state.
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79-201g. Same; lands contiguous to or donated in connection with erection or maintenance of dam or reservoir.
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79-201h. Same; solar energy systems.
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79-201i. Purpose for farm machinery and equipment property tax exemption.
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79-201j. Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment.
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79-201k. Property exempt from taxation; purpose; business aircraft.
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79-201l. Severability clause.
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79-201m. Property exempt from taxation; merchants' and manufacturers' inventory.
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79-201n. Property exempt from taxation; grain.
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79-201o. Property exempt from taxation; construction hand tools.
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79-201p. Property exempt from taxation; motor vehicle inventories.
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79-201q. Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements.
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79-201r. Property exempt from taxation; Strother Field airport.
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79-201s. Property exempt from taxation; certain municipal airports; valuation of land and improvements.
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79-201t. Property exempt from taxation; oil leases.
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79-201u. Property exempt from taxation; motor vehicles donated for charitable auctions.
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79-201v.
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79-201w. Property exempt from taxation; machinery, equipment, materials and supplies.
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79-201x. Property exempt from taxation; residential property exempt from statewide school levy.
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79-201y.
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79-201z.
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79-202.
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79-203.
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79-204.
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79-205. Waterworks plants at Kansas City exempted from taxation.
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79-206.
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79-207. Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction.
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79-208.
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79-209.
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79-210. Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations.
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79-210a.
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79-211.
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79-212.
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79-213. Property exempt from taxation; initial request for exemption; forms, content and filing of r…
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79-213a. Property exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A.
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79-213b.
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79-213c.
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79-213d. Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination.
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79-213e.
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79-213f.
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79-213g.
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79-214. Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty.
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79-215. Property exempt from taxation; personal property held for sale or display at certain functions.
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79-216 through 79-218.
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79-219. Property exempt from taxation; mechanic's hand tools.
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79-220. Property exempt from taxation; antique and amateur-built aircraft.
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79-221. Property exempt from taxation; leased real and personal property of certain economic development corporations.
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79-222. Property exempt from taxation; certain buildings constructed on property of state educationa…
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79-223. Same; certain commercial and industrial machinery and equipment.
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79-224. Property exempt from taxation; certain telecommunications machinery and equipment and railroad machinery and equipment.
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79-225. Property exempt from taxation; certain integrated coal gasification power plant property.
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79-226. Property exempt from taxation; certain refinery property.
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79-227. Property exempt from taxation; certain crude oil or natural gas pipeline property.
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79-228. Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property.
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79-229. Property exempt from taxation; certain biomass-to-energy plant property.
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79-230. Property exempt from taxation; nuclear generation facility property.
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79-231. Property exempt from taxation; waste heat utilization system property at electric generation facility.
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79-232. Property exempt from taxation; biofuel storage and blending equipment.
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79-233. Property exempt from taxation; carbon dioxide capture, sequestration or utilization property.
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79-234. Same; certain tangible personal property.
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79-235. Same; certain buildings constructed on property of university of Kansas or related endowment…
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79-236 through 79-249.
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79-250. Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation.
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79-251. Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution.
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79-252.
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79-252a. Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation.
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79-253. Applicability of amendments to K.S.A.
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79-254. Exempt property deemed used exclusively, when.
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79-255. Property tax refund for oil lease property; claim procedures.
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79-256. Independent power producer property and pollution control devices; definitions.
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79-257. Property exempt from taxation; certain electric generation property and pollution control devices.
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79-258. Property exempt from taxation; certain electric public utility property and pollution control devices.
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79-259. Property exempt from taxation; certain electric transmission lines and appurtenances.
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79-260. Property exempt from taxation; new automobile manufacturing property.
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79-261. Procedure governing classification of property for purposes of exemption under K.S.A.
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79-262. Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification.
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79-263.
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79-264. Property exempt from taxation; certain property owned by a redevelopment authority.
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79-265. Property exempt from taxation; certain antique utility trailers.
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79-266. Property exempt from taxation; certain new electric generation property and pollution control devices.
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79-267. Property exempt from taxation; certain off-road vehicles, motorized bicycles, trailers and marine equipment.
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79-301. Personal property to be listed and assessed.
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79-302.
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79-303. Who to list property.
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79-304. Place of listing of certain property for taxation purposes.
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79-305.
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79-305a. Rendition preparers; definitions.
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79-306. Listing of tangible personal property for taxation; time of filing; certification by prepare…
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79-306a.
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79-306b.
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79-306c.
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79-306d.
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79-306e. Valuation of watercraft, proration.
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79-307.
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79-307a.
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79-307b, 79-307c.
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79-307d.
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79-308. Statements to include tax situs information.
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79-309. Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto.
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79-310.
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79-310a. Assessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts.
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79-311.
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79-312.
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79-313.
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79-314.
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79-315.
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79-316.
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79-316a.
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79-316b, 79-316c.
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79-317.
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79-318.
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79-319. Collection of tax; removal of personalty from county before taxes paid.
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79-319a. Same; removal of buildings from delinquent real estate; penalty.
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79-320. Same; duty of public officers.
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79-321.
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79-322. Highway or railway bridge on state line; listing and valuing.
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79-323.
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79-324.
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79-325.
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79-325a.
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79-326.
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79-327.
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79-328.
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79-329. Oil and gas property as personalty.
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79-330. Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5.
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79-331. Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market value.
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79-332.
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79-332a.
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79-333. Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty.
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79-334.
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79-335. Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls.
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79-336. Owner, lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms.
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79-337. Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor.
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79-338. Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions.
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79-339. Same; failure to notify, class C misdemeanor.
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79-340. Mobile and manufactured homes as personal property; exception.
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79-341.
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79-342.
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79-343.
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79-344. Cancellation of personal property tax, when.
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79-345. Listing of other tangible personal property; value; notification of value; certain property not subject taxation for tax year.
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79-401. How listed, valued and returned.
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79-402.
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79-403.
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79-404.
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79-405. Plat of subdivisions.
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79-406. Same; notice to several owners upon failure to execute and record plat; duty of county clerk; assessment of cost.
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79-407. Same; appeal from action of county clerk; hearing by county commissioners.
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79-408. Real estate assessment rolls maintained by county clerk; contents.
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79-409. Same; survey of lot or tract, when.
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79-410.
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79-411. Determination of fair market value in money of real property; appraisal and assessment of real property.
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79-412. Valuation of buildings and improvements; recording or filing lease agreement, requirements.
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79-413.
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79-414. Lands entered after January 1.
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79-415.
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79-416.
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79-417.
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79-418.
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79-419. Partitioned lands; certification by district court; entry upon tax roll by county clerk; valuation by county appraiser; apportionment of tax.
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79-420. Surface and mineral rights taxed separately, when; duties of register of deeds, county clerk and county appraiser.
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79-421. Same; forfeiture of office upon failure.
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79-422. Public utility property listed as real estate.
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79-423, 79-424.
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79-425.
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79-425a. Tracts of land divided after regular assessment; apportionment and levying of taxes; appeals.
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79-426. Joint ownership; payment of taxes by one owner; lien.
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79-427. Apportionment of special tax or assessment on lot or tract in cities.
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79-428, 79-429.
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79-430. Listing and taxation of certain leased portions of real property.
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79-501. Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.
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79-502.
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79-503.
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79-503a.
§
79-504. Appraisal standards; definitions.
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79-505. Appraisal standards; adoption by director of property valuation; additional standards, when.
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79-506. Same; interim standards; time for adoption of final standards.
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79-507. Commercial and industrial machinery and equipment; definition; classification and valuation.
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79-601.
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79-602.
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79-603.
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79-604.
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79-605.
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79-606.
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79-607.
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79-608.
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79-609.
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79-701.
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79-702.
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79-703.
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79-704.
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79-705.
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79-706.
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79-707.
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79-708.
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79-709.
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79-710.
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79-711.
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79-712.
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79-801 through 79-805.
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79-806.
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79-807, 79-808.
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79-901.
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79-902.
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79-903 through 79-905.
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79-906. Definitions.
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79-907. Rate of tax; situs; definition of gross earnings within state.
§
79-908. Railroad companies to withhold tax, file statements annually and remit to state; receipts; investigations; ad valorem tax basis.
§
79-909.
§
79-910. Notice of incorrectness of insufficiency; procedure upon failure to file report.
§
79-911. Hearings; review of findings; refunds.
§
79-911a. Ad valorem tax basis; complaints as to rate; hearing; cost deposit; notice; testimony; refunds; valuation of cars as unit.
§
79-912, 79-913.
§
79-914. Penalty for nonpayment by railroad company.
§
79-915. Actions to recover delinquent taxes and penalties; additional taxes.
§
79-916. Invalidity of part.
§
79-917. Disposition of moneys; refund claims.
§
79-918. Estoppel, when.
§
79-919. Transfer of administration to director of taxation.
§
79-920. Preservation of actions and proceeding upon transfer of administration.
§
79-1001.
§
79-1001a.
§
79-1001b.
§
79-1001c, 79-1001d.
§
79-1002.
§
79-1003.
§
79-1004.
§
79-1004a.
§
79-1004b.
§
79-1005.
§
79-1006. Tax situs of property; nonresidents; elevators.
§
79-1007. Manufacturer to list value of all engines, tools and machinery not forming part of real property used in manufacturing.
§
79-1008. Collection of taxes from nonresident contractors; "contractor" defined.
§
79-1009. Collection of taxes from non-resident contractors; registration for certain contracts.
§
79-1010. Same; surety bonds for certain contractors; conditions; amount; increase, when; release; wi…
§
79-1011. Same; secretary of state as agent for service of process, appointment; effect.
§
79-1012. Same; actions against contractors; procedure.
§
79-1013. Same; failure to comply with act; effect.
§
79-1014. Same; administration of act; rules and regulations; release of bond.
§
79-1015. Same; penalties for violations.
§
79-1016.
§
79-1017.
§
79-1018.
§
79-1019.
§
79-1020.
§
79-1021.
§
79-1022.
§
79-1023.
§
79-1101.
§
79-1101a.
§
79-1101c.
§
79-1102.
§
79-1103.
§
79-1104, 79-1105.
§
79-1105a.
§
79-1105b.
§
79-1105c. Taxation of the business of banking; prohibiting certain taxes; right to protest payment of taxes.
§
79-1106. Taxation of national banking associations, banks, trust companies and savings and loan associations; purpose of act.
§
79-1107. National banking associations and state banks; computation of tax; rate of imposed.
§
79-1108. Trust companies and savings and loan associations; tax computation of; rate of imposed.
§
79-1108a.
§
79-1109. "Net income" defined; deductions.
§
79-1109a. Application of K.S.A.
§
79-1110. Taxation of national banking associations, banks, trust companies and savings and loan asso…
§
79-1110a. Application of K.S.A.
§
79-1111. Same; administration of act; rules and regulations.
§
79-1112. Disposition of tax moneys; privilege tax refund fund established; refunds.
§
79-1113. National banking associations and banks and corporations holding stock therein; exemption from intangibles tax.
§
79-1114.
§
79-1115. Application of K.S.A.
§
79-1116. Application of K.S.A.
§
79-1117. Credit against tax for making certain property used in trade or business or held for produc…
§
79-1118.
§
79-1119. Reports, statements, lists and returns; preservation; confidentiality, exceptions; performa…
§
79-1120. Recapture tax; definitions.
§
79-1121. Same; imposition; computation of amount.
§
79-1122. Same; time for assessment and payment; penalties.
§
79-1123. Administration of act; rules and regulations.
§
79-1124. Same; disposition of moneys; refunds.
§
79-1125.
§
79-1126. Credit against tax for interest rate reduction for agricultural production loan.
§
79-1126a. Credit against tax for interest rate reductions on certain agricultural production loans.
§
79-1127. Estimated tax; manner of payment; penalties.
§
79-1128. Allocation and apportionment of income of financial institutions engaged in multi-state business activities; definitions.
§
79-1129. Procedures and methodology in determining allocable and apportionable income; computation o…
§
79-1130. Same; receipts factor defined and described.
§
79-1131. Same; property factor defined and described.
§
79-1132. Same; payroll factor defined and described.
§
79-1133. Tax upon cessation of business as financial institution; computation.
§
79-1134. Supplemental to K.S.A.
§
79-1135. Consolidated returns or combined reports required, when.
§
79-1136. Application of act.
§
79-1201.
§
79-1301. Dogs as personalty; rights and restraints.
§
79-1302.
§
79-1303.
§
79-1304 through 79-1306.
§
79-1401. Powers and duties of director of property valuation; meetings of county assessors, expenses.
§
79-1402. General supervision of taxation by director of property valuation; legislative recommendations; records and publications.
§
79-1403. Investigations; reports by local officers; testimony and production of books; witness fees; perjury.
§
79-1404. General duties and powers of director of property valuation.
§
79-1404a. Review of valuation changes of appraiser by director of property valuation.
§
79-1404b. Presentation of ratio study results and valuation appeals data to county commissioners by director of property valuation; when.
§
79-1405. Violation of laws and regulations by officers.
§
79-1406.
§
79-1407. Tax exempt bonds.
§
79-1408. Interrogatories and questions for taxpayers; penalties.
§
79-1409. Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes.
§
79-1410. Abstracts of assessments, tabulations.
§
79-1411.
§
79-1411a. County as assessment administration unit.
§
79-1411b. County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements.
§
79-1412.
§
79-1412a. Powers and duties of county and district appraisers; limitations.
§
79-1412b.
§
79-1412c.
§
79-1412d. Application of K.S.A.
§
79-1413.
§
79-1413a.
§
79-1414.
§
79-1415.
§
79-1416.
§
79-1417.
§
79-1418.
§
79-1419.
§
79-1420. Fraudulent listing or evasion by taxpayer; penalty; prosecution.
§
79-1421.
§
79-1422. Penalty for late filing of or failure to file statement listing property; abatement of penalty.
§
79-1423.
§
79-1424. Bank records not to be produced or examined.
§
79-1425.
§
79-1426. Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted.
§
79-1427.
§
79-1427a.
§
79-1427b. Waiver of penalties on certain escaped personal property.
§
79-1427c. Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when.
§
79-1428.
§
79-1429.
§
79-1430.
§
79-1431.
§
79-1432.
§
79-1433.
§
79-1434. Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties.
§
79-1435.
§
79-1436.
§
79-1436a.
§
79-1436b.
§
79-1437.
§
79-1437a.
§
79-1437b.
§
79-1437c. Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information.
§
79-1437d. Same; devised by director of property valuation; approval by legislature; information to be contained therein.
§
79-1437e. Same; inapplicability to certain transfers of title.
§
79-1437f. Same; disposition and use of contents thereof, to and by whom.
§
79-1437g. Same; penalty for violations.
§
79-1438.
§
79-1439. Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.
§
79-1439a. Classification of certain not-for-profit organization real property; assessment rate.
§
79-1439b. Recoupment of tax when property classified under K.S.A.
§
79-1439c. Classification of certain commercial and industrial machinery and equipment.
§
79-1439d. Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites.
§
79-1439e.
§
79-1440.
§
79-1441.
§
79-1441a.
§
79-1442.
§
79-1443.
§
79-1444. Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment.
§
79-1445. County appraisal and assessment; annual determination of compliance; publication of list of…
§
79-1446.
§
79-1447.
§
79-1448. Appeals by taxpayers from classification or valuation of property; informal meeting, requir…
§
79-1449.
§
79-1450. Construction of certain terms.
§
79-1451.
§
79-1452 through 79-1454.
§
79-1455. County as separate appraisal district; duty to appraise annually.
§
79-1456. Duty of county appraiser to follow guidelines, procedures and methodologies of director of …
§
79-1457. Availability of forms to general public; extensions of time for filing, when; use of approved forms.
§
79-1458. Installation and maintenance of records and data; open to public inspection.
§
79-1459. Preparation of appraisal maps, contents; preparation of appraisal records for improvements and land parcels, contents; classification of property.
§
79-1460. Notification of taxpayer of change in classification or appraised valuation of property, co…
§
79-1460a. Publication of results of market study analysis.
§
79-1461. Investigation of property when no statement filed; listing by appraiser and notice to taxpayer; assistance of county attorney.
§
79-1462. Same; refusal to give evidence; penalty.
§
79-1463. Notice of violations to county attorney.
§
79-1464.
§
79-1465. Duty to make changes in classification and value of property, when.
§
79-1466. Transmission of completed real property appraisals to county clerk, when; contents.
§
79-1467. Transmission of completed personal property appraisals to county clerk, when; contents.
§
79-1467a.
§
79-1467b. Transmission of exempt property rolls to director of property valuation; annual report, submission to legislature.
§
79-1468. Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents.
§
79-1469. Showing by taxing unit number on appraisal record of property location.
§
79-1470. Request of county board of equalization for changes in classification or valuation of property, when.
§
79-1471. Submission of budget; appointment of assistants; attendance at appraisal schools.
§
79-1472. Attendance of county appraiser or designee at meetings of board of equalization.
§
79-1473. Penalty for neglect of duty by county appraiser or employee.
§
79-1474. Waiver of taxes and penalties upon certain personal property if timely reporting made.
§
79-1475. Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls.
§
79-1476. Statewide reappraisal of real property; duties and authority of state director of property …
§
79-1476a. Application of K.S.A.
§
79-1476b.
§
79-1476c. Land devoted to agricultural use; adverse influences to be addressed by the director of property valuation and the county appraiser.
§
79-1477. Same; computer system development; duties of secretary of revenue; advisory committee, composition.
§
79-1478. Same; payment of costs by state, schedule; assistance of state division of property valuation upon request; contracts with private appraisal firms.
§
79-1478a. Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation.
§
79-1479. Appraisal of property; submission of progress reports; duties and authorities of director o…
§
79-1480. Same; maintenance of valuation listings, contents; public inspection.
§
79-1481. Statewide reappraisal of real property; class assessment changes prohibited unless approved by state board of tax appeals; procedure.
§
79-1481a.
§
79-1482. Statewide reappraisal of real property; tax levy to pay costs of reappraisal.
§
79-1483. Same; rules and regulations; forms.
§
79-1484. Severability.
§
79-1485. Kansas real estate ratio study act; purposes.
§
79-1486. Same; definitions.
§
79-1487. Same; duties of local officials; access of records by director.
§
79-1488. Same; authorities and duties of director.
§
79-1489. Same; notification of ratios to county by the director; appeals, procedure.
§
79-1490. Same; publishing of study, when.
§
79-1491. Same; rules and regulations.
§
79-1492. Same; application of act.
§
79-1493. Same; authority to compile and publish other statistics not affected.
§
79-1494. Binding arbitration process in certain counties for property valuation disputes; procedure;…
§
79-1495. Computer-assisted mass-appraisal system; verification of accuracy; requirements.
§
79-1496. Appeals by taxpayers from classification or valuation of property; third-party fee simple a…
§
79-1501.
§
79-1501a, 79-1501b.
§
79-1501c.
§
79-1501d, 79-1501e.
§
79-1502.
§
79-1503.
§
79-1504.
§
79-1505.
§
79-1506.
§
79-1507, 79-1508.
§
79-1509.
§
79-1510.
§
79-1511.
§
79-1512.
§
79-1513.
§
79-1514.
§
79-1515.
§
79-1516.
§
79-1517.
§
79-1518.
§
79-1519.
§
79-1520.
§
79-1521.
§
79-1522.
§
79-1523.
§
79-1524.
§
79-1525.
§
79-1526 through 79-1528.
§
79-1529.
§
79-1530.
§
79-1531.
§
79-1532.
§
79-1533.
§
79-1534.
§
79-1535.
§
79-1536.
§
79-1537.
§
79-1537a.
§
79-1537b.
§
79-1537c.
§
79-1537d.
§
79-1537e, 79-1537f.
§
79-1538.
§
79-1538a.
§
79-1539.
§
79-1540.
§
79-1541.
§
79-1541a.
§
79-1541b.
§
79-1542.
§
79-1542a.
§
79-1543.
§
79-1544.
§
79-1545.
§
79-1545a.
§
79-1545b.
§
79-1545c.
§
79-1545d.
§
79-1545e.
§
79-1546.
§
79-1547.
§
79-1548.
§
79-1549.
§
79-1550.
§
79-1551.
§
79-1552.
§
79-1553.
§
79-1554.
§
79-1554a.
§
79-1555.
§
79-1556.
§
79-1557.
§
79-1557a.
§
79-1558.
§
79-1559 through 79-1562.
§
79-1563.
§
79-1563a.
§
79-1564.
§
79-1565.
§
79-1566.
§
79-1567.
§
79-1567a.
§
79-1568.
§
79-1569.
§
79-1570.
§
79-1571.
§
79-1572.
§
79-1573.
§
79-1574.
§
79-1575.
§
79-1576.
§
79-1577.
§
79-1578.
§
79-1579.
§
79-1580.
§
79-1581.
§
79-1582.
§
79-1583.
§
79-1584.
§
79-1584a.
§
79-1584b.
§
79-1584c.
§
79-1584d. Application of act.
§
79-1585, 79-1586.
§
79-1587.
§
79-1601.
§
79-1602.
§
79-1603.
§
79-1604. Abstract of assessment rolls for state director of property valuation; forms; valuation of …
§
79-1605. Abstract of assessment rolls; penalty for failure of county clerk to comply.
§
79-1606. Appeals to hearing panels or officers; procedure and forms; hearings and disposition; duties of county clerk.
§
79-1607.
§
79-1608. Transfer of general fund moneys to special assessment equalization fund; use of moneys; retransfers, when.
§
79-1609. Appeals to state board of tax appeals; notice, requirements; procedure; limit on increased appraised valuation by the board.
§
79-1609a.
§
79-1610. Decision of hearing officer or panel; notice to taxpayer; change in assessment of class of property; appeal not heard is denied.
§
79-1611. Appointment of hearing officers and panels to hear appeals from valuation and classificatio…
§
79-1612. Military service, deployment outside United States; property tax deferral; rules and regulations.
§
79-1613. Homestead or building or improvement destroyed or substantially destroyed by natural disaster; abatement of tax.
§
79-1614. Business shutdown or restricted by government entity related to state of disaster emergency; reimbursement of tax.
§
79-1615. COVID-19 retail storefront property tax relief act; title and purpose of act.
§
79-1616. Definitions.
§
79-1617. Eligibility; amount of refund, computation; maximum amount of refund.
§
79-1618. Claims payable from American rescue plan-state fiscal relief-federal fund; no warrant issued for less than $5; no interest allowed on claim.
§
79-1619. Only one claimant per retail storefront permitted.
§
79-1620. Deadline for filing claim; exception.
§
79-1621. Forms and instructions; rules and regulations.
§
79-1622. Information required in support of claim.
§
79-1623. Amount of claim may be applied against outstanding tax liability; payment of refund to county treasurer, when.
§
79-1624. Claimant not eligible for refund, when.
§
79-1625. Excessive claims; disallowance or recovery; fraudulent intent, misdemeanor; correction of certain excessive claims.
§
79-1626. Disallowance of claim if title received by claimant was primarily for purpose of making claim.
§
79-1627. Appeals process.
§
79-1701. Correction of clerical errors by county clerk.
§
79-1701a. Correction of clerical errors by board of county commissioners; refund, cancellation or credit of overpayments of taxes based on errors.
§
79-1701b.
§
79-1702. Cancellation or refund of taxes by state board of tax appeals, when; cancellation and abate…
§
79-1702a.
§
79-1703. Unlawful release, discharge, remission or commutation of taxes; civil action authorized the…
§
79-1703a.
§
79-1704. Cities between 20,000 and 24,000; compromise, abatement or cancellation, when.
§
79-1705. Erroneous reporting of cost of personal property for tax purposes; correction and refund; procedure.
§
79-1801. Certification of city, county, township, school and other taxing subdivision levies; collec…
§
79-1802. Levies by county commissioners.
§
79-1803. Computation of tax levy rates by county clerk, when; delivery of tax rolls to county treasurer.
§
79-1804. When tax due; lien on real property.
§
79-1805. Payment of tax as between grantor and grantee.
§
79-1806. County clerk to transmit statement of levies to state director of property valuation; repor…
§
79-1807. Change in boundary of taxing district; effective for tax purposes, when.
§
79-1807a.
§
79-1808. Special fund to pay special assessments on real estate owned by taxing unit or municipality; tax levy, use of proceeds.
§
79-1901.
§
79-1902.
§
79-1903.
§
79-1904.
§
79-1905.
§
79-1906.
§
79-1907 through 79-1910.
§
79-1911.
§
79-1912.
§
79-1913.
§
79-1914, 79-1915.
§
79-1916.
§
79-1917.
§
79-1918.
§
79-1919.
§
79-1920.
§
79-1921, 79-1922.
§
79-1923.
§
79-1924.
§
79-1925.
§
79-1926.
§
79-1927.
§
79-1928.
§
79-1929.
§
79-1930.
§
79-1931.
§
79-1932.
§
79-1933.
§
79-1934.
§
79-1935, 79-1936.
§
79-1937.
§
79-1938.
§
79-1939.
§
79-1940, 79-1941.
§
79-1942.
§
79-1943.
§
79-1944.
§
79-1945. Authority for counties to levy taxes.
§
79-1946. Limit on levy for county general expenses and payment on bonds issued under K.S.A.
§
79-1946a.
§
79-1947.
§
79-1947a.
§
79-1947b.
§
79-1948.
§
79-1948a.
§
79-1949.
§
79-1950.
§
79-1950a. General and special improvement levies in lieu of bond issues in certain cities of first-class.
§
79-1950b. Special improvement fund in cities of more than 200,000; tax levies; reimbursement; budget requirements.
§
79-1951.
§
79-1952.
§
79-1952a.
§
79-1953.
§
79-1954.
§
79-1954a.
§
79-1954b.
§
79-1954c.
§
79-1954d.
§
79-1954e.
§
79-1954f.
§
79-1954g.
§
79-1954h.
§
79-1954i.
§
79-1954j.
§
79-1954k.
§
79-1954l.
§
79-1955.
§
79-1955a.
§
79-1955b.
§
79-1955c.
§
79-1955d.
§
79-1955e.
§
79-1955f.
§
79-1955g.
§
79-1955h.
§
79-1955i.
§
79-1955j.
§
79-1956.
§
79-1956a.
§
79-1957.
§
79-1958.
§
79-1958a.
§
79-1958b.
§
79-1958c.
§
79-1958d.
§
79-1958e.
§
79-1958f through 79-1958h.
§
79-1959.
§
79-1960.
§
79-1961.
§
79-1962. Authority for townships to levy taxes.
§
79-1962a.
§
79-1963. Sinking fund levies, special city levies or road levies; limitations do not apply.
§
79-1964. Election for increase in levy or budget; limitation; section inapplicable to certain taxing subdivisions.
§
79-1964a. State board of tax appeals may authorize increase of specific levy, when; procedure; limitation; section inapplicable to certain taxing subdivisions.
§
79-1964b.
§
79-1964c.
§
79-1965. Levies in excess of limitation unlawful; duty of county clerk to reduce levy and give notice thereof to taxing subdivision.
§
79-1966. Penalty for violation of act by officer.
§
79-1967, 79-1968.
§
79-1969.
§
79-1970. Effect of act.
§
79-1971. Effect of K.S.A.
§
79-1972. Certain acts of 1941 legislature saved from repeal.
§
79-1973.
§
79-1974. Expiration of act.
§
79-2001. Entry of unpaid real property taxes; publication notice of all taxes; mailing of tax statements; contents of statements.
§
79-2002. Tax receipts by county treasurer; contents.
§
79-2003. Warrants to be received in payment of taxes, when.
§
79-2004. Time for payment of real estate taxes; interest, when; distribution of interest to city, when.
§
79-2004a. Time for payment of personal property taxes; interest, when.
§
79-2004b.
§
79-2004c.
§
79-2005. Protesting payment of taxes; written statement of grounds; distribution of taxes paid under…
§
79-2005a. Same; invalidity of part.
§
79-2005b. Taxes paid under protest; disorganization of taxing district; no-fund warrants; tax levies.
§
79-2005c.
§
79-2006 through 79-2008.
§
79-2009. Highway or railroad bridge; appointment of receiver upon failure to pay tax.
§
79-2010. County commissioners to certify list of claims allowed.
§
79-2011. County treasurer to check claims against delinquent tax lists; certification to county commissioners and county attorney.
§
79-2012. County commissioners to authorize county treasurer to credit delinquent taxpayer for the am…
§
79-2013. County commissioners to issue warrants to county treasurer for amount of claims credited on delinquent tax.
§
79-2014. Abatement and cancellation of unpaid taxes upon certain mineral interests or royalties.
§
79-2015. Actions for debt to collect taxes, fees, interest and penalties, when; remedies.
§
79-2016. Same; liabilities imposed by other states; comity.
§
79-2017. Collection of delinquent taxes in certain counties; tax lien.
§
79-2018. Employment of persons to assist collection of unpaid personal property taxes in counties; contingency fee compensation; disposition of taxes; costs.
§
79-2019. Same; bond of contract collectors; report and accounting of taxes collected.
§
79-2020. Voluntary transfer of personal property before tax paid; lien, exception; collection.
§
79-2021.
§
79-2022. Contingent fee based employment to audit personal property tax returns prohibited, when.
§
79-2023. Wyandotte county accumulated interest amnesty program.
§
79-2024. Partial payment or payment plan for delinquent or nondelinquent property taxes authorized.
§
79-2025. Cancellation of taxes and penalties on certain property in Johnson county by county commissioners.
§
79-2026. Liability for unpaid taxes on personal property abandoned or repossessed; extinguishment of tax lien.
§
79-2101. Collection of delinquent taxes; tax lien.
§
79-2101a through 79-2101c.
§
79-2102.
§
79-2103. Sheriff to note removal of taxpayer.
§
79-2104. Alias tax warrants to sheriff of county to which taxpayer has removed.
§
79-2105.
§
79-2106. Fees of sheriffs and treasurers.
§
79-2107. Sheriff's return of tax warrants; liability of treasurer and sheriff.
§
79-2108. Penalties and interest where injunction restraining collection dissolved.
§
79-2109. Sale of personalty before tax paid; liens; liability.
§
79-2110.
§
79-2111. Personalty seized by legal process; taxes as preference over other claims.
§
79-2112. Same; proceedings when property sold, seized, or attempted to be removed or sold.
§
79-2201. Remittance of proceeds of state property tax levies, when; disposition of same.
§
79-2202. Forfeiture by county treasurer for failure to pay money into state treasury.
§
79-2203. County clerk's statement to director of accounts and reports, contents; county responsible to state for levies after making adjustments.
§
79-2204. County treasurers not required to pay more than taxes collected.
§
79-2205, 79-2206.
§
79-2301. Real estate subject to sale.
§
79-2302. Listing of real estate subject to sale, contents; notice of sale, contents.
§
79-2302a. Same; errors or irregularities in notices not to affect sale or title.
§
79-2303. Publication of listing of real estate subject to sale; costs.
§
79-2304. Same; affidavit of publication.
§
79-2305. Publication of lists during years 1909 and 1910.
§
79-2306. Time of sale; county treasurer to bid off in name of county.
§
79-2307.
§
79-2308.
§
79-2309.
§
79-2310.
§
79-2311.
§
79-2312.
§
79-2313.
§
79-2314.
§
79-2315. Name in which real estate sold.
§
79-2316. Description of real estate in tax proceedings.
§
79-2317. Record of sales; contents of list; duty of county treasurer in counties of less than 100,000 to furnish duplicate to county clerk; exception.
§
79-2318. Sale papers filed with county clerk.
§
79-2319. Taxation and sale of real estate bid off by county; subsequent taxes and additional lien.
§
79-2320.
§
79-2321.
§
79-2322. Sale in October when not sold in September; sale after injunction enjoining sale dissolved; publication notice.
§
79-2323. Penalties and interest on sale after injunction dissolved.
§
79-2323a. Sale upon dissolution of injunction; publication notice.
§
79-2324.
§
79-2325.
§
79-2326.
§
79-2401.
§
79-2401a. Redemption of real estate bid off by county; partial redemption; period of redemption; interest; foreclosure on expiration of period.
§
79-2401b.
§
79-2402.
§
79-2403. Certificate of redemption; entries on tax sales book.
§
79-2404.
§
79-2405.
§
79-2406.
§
79-2407.
§
79-2408.
§
79-2409.
§
79-2410.
§
79-2411.
§
79-2412.
§
79-2413.
§
79-2414.
§
79-2415. Temporary remission and cancellation of penalties, costs and expenses up to September 1, 1941; interest rate after September 1, 1939.
§
79-2415a. Temporary remission and cancellation of penalties, costs, expenses and interest up to September 1, 1941.
§
79-2416. No tax-sale certificates issued nor tax deeds executed prior to September 1, 1939; exceptions.
§
79-2416a. No tax-sale certificates nor tax deeds executed prior to September 1, 1941; exceptions.
§
79-2416b. Same; stay of proceedings.
§
79-2416c. Same; act supplemental.
§
79-2416d. Cancellation of real estate tax penalties and interest incurred prior to 1910.
§
79-2417 through 79-2422.
§
79-2423 through 79-2426.
§
79-2427 through 79-2430.
§
79-2431. Action for foreclosure and sale of property of Bourbon county fair association stayed.
§
79-2432. Same; redetermination of assessments; penalties and interest canceled.
§
79-2501.
§
79-2502.
§
79-2503.
§
79-2504.
§
79-2505.
§
79-2506.
§
79-2507.
§
79-2508.
§
79-2509.
§
79-2510.
§
79-2511.
§
79-2512.
§
79-2513.
§
79-2514.
§
79-2601. Period of lien of tax certificate; extension.
§
79-2602. Same; period of lien of tax certificate on real estate bid off for taxes by cities and counties; extension.
§
79-2603. Same; prior certificates.
§
79-2604. Same; lien not impaired when deed fails to pass title or when real property bid off to city or county.
§
79-2605.
§
79-2606.
§
79-2607.
§
79-2608.
§
79-2609.
§
79-2610.
§
79-2611, 79-2612.
§
79-2613. Federal liens; application of act thereto.
§
79-2614. Same; place of filing.
§
79-2615. Same; entitlement of lien to be filed.
§
79-2616. Same; duties of filing officers; methods of filing; certificate of notices on file; copies of documents on file, fees.
§
79-2617. Same; filing fees.
§
79-2618. Same; uniform application and construction.
§
79-2619. Same; citation of act.
§
79-2701.
§
79-2702.
§
79-2703.
§
79-2704, 79-2705.
§
79-2706. Lease of real estate bid in by county; period of lease.
§
79-2707. Receipt upon payment of rental price; execution of lease.
§
79-2708. Credit of rental money to county general fund.
§
79-2709. List of real estate subject to lease.
§
79-2801. Action to enforce lien for unredeemed real estate bid in by county; summons; service by pub…
§
79-2802. Joinder of parties defendant; decree as to.
§
79-2802a. Receivership.
§
79-2803. Joinder of issues; trial; judgment; redemption before day of sale; duties of clerk and sheriff; apportionment of costs, charges and expenses.
§
79-2803a. Sale of lots or tracts as unit.
§
79-2803b. Order and conduct of sale authorized by K.S.A.
§
79-2804. Order of sale; publication notice; auctioneer may be employed; procedure for bidding in behalf of county; deed, execution and recordation.
§
79-2804a. Sale of school lands; bond.
§
79-2804b. Actions to open, vacate or modify foreclosure proceedings; time limitations.
§
79-2804c. Refund of purchase money, taxes and charges when foreclosure sale adjudged to be invalid; interest; quitclaim deed.
§
79-2804d. Refund of amount paid to state, township, city or school district, when money so refunded by county.
§
79-2804e.
§
79-2804f.
§
79-2804g. Sales of real estate to certain persons prohibited; exceptions.
§
79-2804h. Confirmation of sale of property under K.S.A.
§
79-2804i. Purchase by city of property offered for sale under K.S.A.
§
79-2804j.
§
79-2805. Apportionment of proceeds of sale.
§
79-2805a.
§
79-2805b.
§
79-2806.
§
79-2807.
§
79-2808. Amount of state tax uncollected certified to director of accounts and reports; credit; penalty for unlawful certification.
§
79-2809. Sale, redemption, conveyance, foreclosure and sale of real estate begun under prior statutes.
§
79-2810. Action to enforce lien for delinquent taxes upon real estate bid in by counties over 300,00…
§
79-2811. County sale for affordable low-income housing; abatement of taxes.
§
79-2812. Persons not eligible to purchase real estate at tax sale.
§
79-2901. Payment of taxes or redemption of lands by mortgagee.
§
79-2902. Lands in controversy; payment of taxes; recovery, when.
§
79-2903. Liability of executor or administrator for failure to list lands or pay taxes.
§
79-2904. Agent or attorney liable for failure to pay taxes on lands.
§
79-2905. Conservator liable for failure to list or pay taxes.
§
79-2906.
§
79-2907. Warrants received for taxes; endorsement.
§
79-2908. Sale and conveyance of lands for taxes under prior statutes.
§
79-2909.
§
79-2910. Limitations of actions for recovery of land under repealed statutes.
§
79-2910a. Actions to recover tax by the U.S.
§
79-2911. Repeals by act of 1876.
§
79-2912. Loss of tax-sale certificate.
§
79-2913. Credit by state of overpayment of taxes by county, when.
§
79-2914. Apportionment of funds where lands sold for less than full amount of taxes.
§
79-2915. Same; distribution of proceeds; amount uncollected charged to several funds.
§
79-2916.
§
79-2917.
§
79-2918. Same; use of funds after full amount of state taxes paid into state treasury.
§
79-2919. Neglect of duties by officers; penalties.
§
79-2920 through 79-2924.
§
79-2925. Budgets of taxing bodies; application of act; exceptions; definitions.
§
79-2925a. Budget of Shawnee county; budget period; no-fund warrants.
§
79-2925b.
§
79-2925c. Tax lid, cities and counties; exceptions; elections, when required.
§
79-2926. Budget forms prescribed; electronic format furnished by director of accounts and reports; duties of certain officers.
§
79-2926a, 79-2926b.
§
79-2927. Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception.
§
79-2927a. School districts; balanced budget not required; unexpended moneys.
§
79-2928.
§
79-2929. Proposed budget; amendments; public hearing; notice, publication and contents.
§
79-2929a. Amended budget; publication; electronic filing; notice; public hearing; clerical errors.
§
79-2930. Submission of adopted budgets and additional information to county clerk; electronic filing…
§
79-2931.
§
79-2932.
§
79-2933. Time for budget hearing; adoption; validity of levies.
§
79-2934. Funds appropriated by budget; balances; duties of clerks and officers; distribution of tax proceeds.
§
79-2935. Creation of indebtedness in excess of budget unlawful; exceptions.
§
79-2936. Removal from office for violation.
§
79-2937. Invalidity of part.
§
79-2938. No-fund warrants for shortages in revenue, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay.
§
79-2939. No-fund warrants for emergencies, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay.
§
79-2939a.
§
79-2939b. No-fund warrants to cover the failure of receipt of motor vehicle tax.
§
79-2940. No-fund warrants; issuance, interest, form, registration, redemption and transfer of surplus funds to general fund.
§
79-2941. Warrants for emergencies, when; procedure; limitation of amount; notice and hearing.
§
79-2942. Same; tax levy to pay.
§
79-2943, 79-2944.
§
79-2945 through 79-2947.
§
79-2948 through 79-2950.
§
79-2951. No-fund warrants for emergencies in certain cities of second class, when; procedure; limita…
§
79-2952. Same; application of K.S.A.
§
79-2953.
§
79-2954, 79-2955.
§
79-2956, 79-2957.
§
79-2958. Transfer of certain unexpended balances of tax funds to general fund.
§
79-2959.
§
79-2959a.
§
79-2959b. Abolishment of fund; transfer of moneys and liabilities to state general fund.
§
79-2960.
§
79-2961.
§
79-2962.
§
79-2963. Notice of amount of tax levies to be expressed in dollars.
§
79-2964.
§
79-2964a.
§
79-2964b. Abolishment of fund; transfer of moneys and liabilities to state general fund.
§
79-2965.
§
79-2966.
§
79-2967.
§
79-2968. Rate of interest on delinquent or unpaid taxes and overpayments of taxes.
§
79-2969. Presumption of timely remittance of excise or income tax, when; allowance of delivery by private delivery services.
§
79-2970. Interest tolled after hearings held by director of taxation.
§
79-2971. Responsibility for collection of certain excise taxes; personal liability imposed.
§
79-2972.
§
79-2973. Payment of taxes and fees by credit card authorized.
§
79-2974. Publication of administrative rulings of the department of revenue.
§
79-2975. Pending appeals, date for final determination.
§
79-2976. Property tax levied in 2003; state general fund; effective date.
§
79-2977. Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures.
§
79-2977a.
§
79-2978. Business machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue.
§
79-2979. Telecommunications and railroad machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue.
§
79-2980. Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations.
§
79-2981. Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations.
§
79-2982. Report to legislature on certain income tax credits and sales tax exemptions.
§
79-2983. Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures.
§
79-2984. Tax compact with the Prairie Band Potawatomi Nation.
§
79-2985. Tax compact with the Iowa Tribe of Kansas and Nebraska.
§
79-2986. Tax compact with the Kickapoo Tribe in Kansas.
§
79-2987. Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska.
§
79-2988. Tax levy; approval to exceed revenue neutral rate by taxing subdivisions; requirements; not…
§
79-2989. Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing…
§
79-2990. Report to legislature; division of post audit; study related to non-profit organizations an…
§
79-3001 through 79-3003.
§
79-3004.
§
79-3005.
§
79-3006.
§
79-3007 through 79-3009.
§
79-3010.
§
79-3010a, 79-3010b.
§
79-3011.
§
79-3012.
§
79-3013, 79-3014.
§
79-3015.
§
79-3016 through 79-3018.
§
79-3019.
§
79-3020.
§
79-3021.
§
79-3022.
§
79-3023.
§
79-3024.
§
79-3025.
§
79-3025a, 79-3025b.
§
79-3026.
§
79-3027.
§
79-3027a, 79-3027b.
§
79-3028, 79-3029.
§
79-3030.
§
79-3031 through 79-3033.
§
79-3034.
§
79-3061.
§
79-3089.
§
79-3093. Act supplemental to motor fuel or special fuel tax laws.
§
79-3094. Same; rate of tax; computation; allowances; exempt transactions; reports; extent and effective date of tax.
§
79-3095. Same; disposition of tax collected.
§
79-3096. Same; allocations to counties from highway fund, when; limitations.
§
79-3097. Same; administration and enforcement; application of ch.
§
79-3101.
§
79-3102.
§
79-3103.
§
79-3104.
§
79-3105.
§
79-3106.
§
79-3107.
§
79-3107a.
§
79-3107b.
§
79-3107c.
§
79-3108.
§
79-3108a.
§
79-3109.
§
79-3109a.
§
79-3109b. Purpose for intangible property tax exemption.
§
79-3109c. Property exempt from taxation; money, notes and other evidence of debt.
§
79-3109d. Definitions.
§
79-3109e. Application of K.S.A.
§
79-3110.
§
79-3110a.
§
79-3110b.
§
79-3110c.
§
79-3111.
§
79-3112.
§
79-3112a.
§
79-3113.
§
79-3113a.
§
79-3113b.
§
79-3114.
§
79-3115.
§
79-3116, 79-3117.
§
79-3118.
§
79-3118a.
§
79-3118b.
§
79-3119, 79-3120.
§
79-3120a.
§
79-3120b.
§
79-3120c.
§
79-3120d.
§
79-3120e.
§
79-3120f.
§
79-3120g.
§
79-3121. Exemption of refunded stamped secured debts from further taxation.
§
79-3122. Certification and registration by county treasurer.
§
79-3123. Notation; certification and registration fee.
§
79-3124. "Refunded" defined.
§
79-3125. Perjury, penalty.
§
79-3201. Title.
§
79-3202.
§
79-3203.
§
79-3204.
§
79-3205.
§
79-3206.
§
79-3206a.
§
79-3207.
§
79-3208.
§
79-3209.
§
79-3210.
§
79-3211.
§
79-3212.
§
79-3213.
§
79-3214.
§
79-3215.
§
79-3216.
§
79-3217.
§
79-3218.
§
79-3219.
§
79-3220. Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns.
§
79-3221. Returns; form, place and time of filing; identifying number, social security numbers; tenta…
§
79-3221a through 79-3221c.
§
79-3221d. Designation of income tax refund for nongame wildlife improvement program; form.
§
79-3221e. Disposition of moneys received pursuant to K.S.A.
§
79-3221f. Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds.
§
79-3221g. Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds.
§
79-3221h. Plant and animal disease and pest control fund; interest earnings; expenditures.
§
79-3221i. Kansas military emergency relief fund checkoff; disposition of moneys.
§
79-3221j. Kansas breast cancer research fund checkoff; disposition of moneys; required report.
§
79-3221k. Kansas hometown heroes fund checkoff; disposition of moneys.
§
79-3221m. Kansas creative arts industries commission checkoff fund; disposition of moneys.
§
79-3221n. Local school district contribution program checkoff; disposition of moneys.
§
79-3221o. Individual tax returns; preclusion from including line for reporting compensating use tax.
§
79-3221p.
§
79-3221q. Kansas historic site fund checkoff; disposition of moneys.
§
79-3222. Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties.
§
79-3222a. Mining production payment reports required; withholding of production payments, procedures; penalties.
§
79-3223. Records and special returns.
§
79-3224.
§
79-3225. Time for payment of tax; cancellation of tax; extension of time; interest.
§
79-3226. Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when.
§
79-3226a.
§
79-3226b.
§
79-3226c.
§
79-3227.
§
79-3228. Penalties and interest.
§
79-3228a. Failure to file or filing of insufficient return, mandamus action permitted.
§
79-3229. Jeopardy assessments, when; procedures; closing of taxable period.
§
79-3230. Periods of limitation; extension agreements; notice of agreement with internal revenue service.
§
79-3231.
§
79-3232.
§
79-3233. Powers of secretary or designee.
§
79-3233a. Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations.
§
79-3233b. Compromise of delinquent income taxes of taxpayer; annual report by director; filing with the attorney general.
§
79-3233c.
§
79-3233d.
§
79-3233e. Abatement of certain income tax liabilities.
§
79-3233f.
§
79-3233g.
§
79-3233h. Same; uncollectible accounts; death of individual or dissolution of corporation.
§
79-3233i. Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination.
§
79-3233j. Offset of tax overpayments against tax underpayments.
§
79-3234. Tax information, report and returns; preservation; limits on dissemination and use; penalty for violations.
§
79-3234a.
§
79-3234b.
§
79-3234c.
§
79-3234d.
§
79-3235. Collection of delinquent taxes; tax lien.
§
79-3235a. Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.
§
79-3235b. Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.
§
79-3236. Rules and regulations.
§
79-3237.
§
79-3238.
§
79-3239. Severability.
§
79-3240. Application of act.
§
79-3241.
§
79-3242.
§
79-3243.
§
79-3244.
§
79-3245.
§
79-3246.
§
79-3247.
§
79-3248.
§
79-3249.
§
79-3250.
§
79-3251.
§
79-3252.
§
79-3253.
§
79-3254.
§
79-3255.
§
79-3256.
§
79-3257.
§
79-3258.
§
79-3259.
§
79-3260.
§
79-3261.
§
79-3262.
§
79-3263.
§
79-3264.
§
79-3265.
§
79-3266.
§
79-3267.
§
79-3268. Taxpayer bill of rights and privileges.
§
79-3268a. Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements.
§
79-3268b. Same; duty of department to comply with taxpayer's designation of representative.
§
79-3268c. Same; waiver of penalties.
§
79-3268d. Same; closing letters.
§
79-3268e. Same; department of revenue correspondence with taxpayer; requirements.
§
79-3268f. Same; duty of department to comply with taxpayer's designation of representative.
§
79-3268g. Same; waiver of penalties.
§
79-3268h. Same; closing letters.
§
79-3269. Tax treatment of professional employer organizations; definitions.
§
79-3270. Reserved.
§
79-3271. Apportionment of net income; definitions.
§
79-3271a.
§
79-3271b.
§
79-3272. Same; allocation and apportionment.
§
79-3273. Same; taxpayer taxable in another state.
§
79-3274. Apportionment of net income; nonbusiness income allocation.
§
79-3275. Same; rents and royalties; extent of utilization of tangible personal property.
§
79-3276. Same; capital gains and losses from sales of property.
§
79-3277. Same; interest and dividends.
§
79-3278. Same; patent and copyright royalties.
§
79-3279. Apportionment of net income; apportionment of business income; requirements; procedure; use…
§
79-3280. Same; property factor defined.
§
79-3281. Same; property owned or rented, value; net annual rate.
§
79-3282. Same; average value of property.
§
79-3283. Same; payroll factor.
§
79-3284. Same; compensation for services; when payment in state.
§
79-3285. Same; sales factor.
§
79-3286. Same; sales of tangible personal property in state.
§
79-3287. Apportionment of net income; sales in state; income-producing activity.
§
79-3288. Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion.
§
79-3288a. Procedure for transitional adjustment for change of accounting methods of certain taxpayers.
§
79-3288b. Election of treatment of income; timing; duration.
§
79-3289. Same; construction of act.
§
79-3290.
§
79-3291.
§
79-3292. Same; act supplemental to income tax act.
§
79-3293. Same; application of K.S.A.
§
79-3293a. Application of K.S.A.
§
79-3293b. Application of K.S.A.
§
79-3294. Withholding tax; title; relationship to Kansas income tax act.
§
79-3294a. Withholding tax; injunctions.
§
79-3294b. Same; bond to secure collection.
§
79-3295. Withholding tax; definitions.
§
79-3296. Withholding tax; employer's requirement to withhold; agreements of the secretary.
§
79-3297.
§
79-3297a.
§
79-3298. Withholding tax from wages; employers' return filing requirements; remittance of tax, when.
§
79-3299. Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement.
§
79-3301. Definitions.
§
79-3302. Title and purpose of act.
§
79-3303. Licenses and permits; requirements relating to vending machines.
§
79-3304. License fees and bond; disqualifications for issuance or renewal of license.
§
79-3305.
§
79-3306. License; application forms; issuance.
§
79-3307.
§
79-3308.
§
79-3309. Violations of act that may result in suspension or revocation of license; notice of violation; request for hearing; restraining orders or injunctions.
§
79-3310. Tax on cigarettes imposed; rates.
§
79-3310a.
§
79-3310b.
§
79-3310c. Inventory tax on cigarettes; procedures for payment.
§
79-3311. Stamps; sale; discount; corporate surety bond; use and bond; cigarette tax refund fund established; transportation for out-of-state sale.
§
79-3311a. Stamps; minimum number of cigarettes; liability for tax.
§
79-3312. Redemption of stamps.
§
79-3312a. Cigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes.
§
79-3313. Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing.
§
79-3314.
§
79-3315.
§
79-3316. Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms.
§
79-3317.
§
79-3318.
§
79-3319.
§
79-3320.
§
79-3321. Unlawful acts.
§
79-3322. Criminal penalties; defenses to prosecution; cigarette or tobacco infractions; aiding and a…
§
79-3323. Contraband goods; seizure.
§
79-3324.
§
79-3324a. Contraband goods; seizure and sale; disposition of proceeds.
§
79-3325.
§
79-3326. Duties of director; enforcement of act.
§
79-3327.
§
79-3327a.
§
79-3328. Expenses of enforcement.
§
79-3329. Unconstitutionality of part.
§
79-3330.
§
79-3331.
§
79-3332.
§
79-3333. Sale of cigarettes, smokeless tobacco and roll-your-own tobacco; requirements; internet, te…
§
79-3334. Active cigarette and tobacco licensees, list.
§
79-3335. Counterfeit cigarettes; seizure; penalties.
§
79-3336. Conviction for violation; defined.
§
79-3337 through 79-3350.
§
79-3351 through 79-3369.
§
79-3370.
§
79-3371. Tax on privilege of selling tobacco products.
§
79-3372.
§
79-3373. Distributor's license.
§
79-3374. License fees; surety bond; application for each place of business.
§
79-3375. Issuance, expiration and display of licenses; license not transferable.
§
79-3376.
§
79-3377. Certain records required of distributor; access to premises.
§
79-3378. Monthly tax returns; remittance of tax; deficiencies.
§
79-3379. Refunds and credits of tax.
§
79-3380.
§
79-3381.
§
79-3382.
§
79-3383.
§
79-3384.
§
79-3385.
§
79-3386.
§
79-3387. Disposition of revenues.
§
79-3388. Tobacco products not exempt from sales tax.
§
79-3389. Reserved.
§
79-3390.
§
79-3391. Administrative fines; cigarette and tobacco products regulation fund created; expenditures.
§
79-3392. Application of certain laws to taxes under act.
§
79-3393. Cigarette or tobacco infraction; procedure.
§
79-3394. Use of minors to determine compliance, limitations.
§
79-3395. Cigarettes imported into the United States; certain information to be filed with the director.
§
79-3396. Failure to file; penalty.
§
79-3397. Enforcement of act; civil liability for violation of act.
§
79-3398. Exceptions to applicability of act.
§
79-3399. Tax on electronic cigarettes imposed; rates; inventory tax.
§
79-3401. Citation of act; definitions.
§
79-3402. Purpose of tax.
§
79-3403. Licenses required under act; applications; fees; bonds; unlawful acts.
§
79-3404.
§
79-3405. Additional bond; financial statements; revocation of license; release of sureties; renewal of license; interstate commerce exempt.
§
79-3406. Licenses for additional places or stations.
§
79-3407. Suspension or revocation of licenses; hearing.
§
79-3408. Tax imposed on use, sale or delivery of motor-vehicle fuels or special fuels; importation o…
§
79-3408a.
§
79-3408b.
§
79-3408c. Fuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when.
§
79-3408d.
§
79-3408e.
§
79-3408f.
§
79-3408g.
§
79-3409. Distributor to collect tax; price sign requirements.
§
79-3410. Monthly reports to state director; waiver, when; payment of tax; interest and penalty; waiv…
§
79-3411. Determination of amount due; statement; collection.
§
79-3412. Levy of executions on property of delinquents.
§
79-3413. Lien for taxes; interest and penalties; notice; recordation; sale of personal property; duties of officers and others.
§
79-3414. Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due.
§
79-3415. Records, invoices and bills of lading.
§
79-3416. Transportation of fuels; report; manifest; required statement.
§
79-3417. Refunds for lost or destroyed fuels; procedure.
§
79-3418.
§
79-3419. Enforcement of act; rules and regulations.
§
79-3420. Examination of books, records, returns, property and equipment; secrecy required; exceptions.
§
79-3421. Rewards for information of unlawful evasion of tax.
§
79-3422.
§
79-3423.
§
79-3424. Exempt from other taxes.
§
79-3425. Payment into state treasury; distribution of proceeds of tax.
§
79-3425a.
§
79-3425b.
§
79-3425c. Apportionment of special city and county highway fund; apportionment of county equalization and adjustment fund; credit and use.
§
79-3425d.
§
79-3425e.
§
79-3425f. Special city and county highway fund; revenue for public transportation.
§
79-3425g. Same; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund.
§
79-3425h.
§
79-3425i. Transfers from state general fund to special city and county highway fund; limitations on transfers.
§
79-3426. Information to other states.
§
79-3427.
§
79-3428. Invalidity of part.
§
79-3429.
§
79-3430.
§
79-3431, 79-3432.
§
79-3433.
§
79-3434.
§
79-3435.
§
79-3435a.
§
79-3436.
§
79-3437.
§
79-3438.
§
79-3439.
§
79-3440.
§
79-3441.
§
79-3442.
§
79-3443.
§
79-3444.
§
79-3445.
§
79-3446.
§
79-3447.
§
79-3448.
§
79-3449.
§
79-3450.
§
79-3451.
§
79-3452.
§
79-3453. Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when.
§
79-3454. Refund permit; application; contents; fee; duties of director.
§
79-3455. Cancellation of refund permit, when.
§
79-3456. Invoice by licensed distributors or retailers; contents; copies.
§
79-3457. Same; invoice blanks; records by director.
§
79-3458. Claim for refund; time for filing; contents; signature.
§
79-3459. Payment of refunds; notice of denial or delay.
§
79-3460. Assignments prohibited; payment in case of death.
§
79-3461. Refund revolving fund.
§
79-3462. Actions to recover refunds.
§
79-3462a. Importers of motor-vehicle fuels or special fuels; claim for refund; limitations.
§
79-3463. Operating nonhighway vehicles on highways, when.
§
79-3464. Act supplemental.
§
79-3464a. Dyed special fuels; unlawful use; exceptions; penalties.
§
79-3464b. Denial or revocation of licenses under motor-fuel tax law, when; application.
§
79-3464c. Filing by electronic or magnetic media, when; tax credit, when; rules and regulations.
§
79-3464d. Liability for the collection or payment of motor vehicle fuel or special fuel taxes.
§
79-3464e. Unlawful acts; penalties.
§
79-3464f. Certain sections part of motor-fuel tax law.
§
79-3465, 79-3466.
§
79-3467.
§
79-3468.
§
79-3469 through 79-3473.
§
79-3474.
§
79-3475.
§
79-3475a.
§
79-3476.
§
79-3477.
§
79-3478.
§
79-3479.
§
79-3479a, 79-3479b.
§
79-3479c.
§
79-3480.
§
79-3480a.
§
79-3481.
§
79-3482.
§
79-3483.
§
79-3484.
§
79-3484a.
§
79-3485.
§
79-3486.
§
79-3487.
§
79-3488.
§
79-3489.
§
79-3490. Citation of act; definitions.
§
79-3491. Purpose of tax.
§
79-3491a. LP-gas owned on date rate of tax changed; inventory tax or refund.
§
79-3492. LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer.
§
79-3492a. Same; alternative method of computing tax; mileage basis; special permit decals.
§
79-3492b. LP-gas motor fuel tax; alternative method of computation and payment of tax.
§
79-3492c. Same; director may require higher mileage rate for a taxpayer.
§
79-3492d. Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal.
§
79-3492e. Same; refund of unused portion of advance taxes; affidavit to director.
§
79-3493. Unlawful sales; signed statement of exclusive nonhighway use.
§
79-3494. Dual carburetion; presumption of exclusive use of LP-gas, when.
§
79-3495. User and dealer reports, monthly or annual; payment of tax, monthly or annual; interest and…
§
79-3495a. Sales by licensed dealer to dealer or user; returns and payment of tax.
§
79-3496. Bond of licensee; additional bonds; financial statements; release of surety, when; suspension or revocation of license; hearing.
§
79-3497. Failure to file report; fraudulent report; investigations; determination of amount due; collection.
§
79-3498. Discontinuance of operation as user or dealer; notice; tax; penalties and interest.
§
79-3499. Records, invoices, bills of lading; preservation; examination of records and equipment; confidentiality required; extension of time limits.
§
79-3501.
§
79-3502 through 79-3504.
§
79-3601. Title of act; additional to certain other taxes.
§
79-3602. Definitions.
§
79-3602a.
§
79-3602b.
§
79-3602c.
§
79-3603. Retailers' sales tax imposed; rate.
§
79-3603a.
§
79-3603b.
§
79-3603c.
§
79-3603d. Retailers' sales tax imposed on sale of food and food ingredients; rate.
§
79-3604. Tax paid by consumer and collected by retailer; exceptions; fee.
§
79-3604a.
§
79-3605. Assumption of tax by retailer unlawful.
§
79-3606. Exempt sales.
§
79-3606a.
§
79-3606b.
§
79-3606c.
§
79-3606d. Exempt sales of fencing materials and services; exemption certificate.
§
79-3606e. Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate.
§
79-3606f.
§
79-3606g.
§
79-3606h. Exempt sales for purchases made by 100% disabled residents who have been honorably discharged from the armed forces.
§
79-3607. Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing.
§
79-3608. Registration certificates; application; display; revocation by director, when, notice, hear…
§
79-3608a.
§
79-3609. Books and records; inspection; preservation; actions for collection; exemption certificates…
§
79-3609a through 79-3609d.
§
79-3610. Examination of returns; final determinations; notice; informal conferences; jeopardy assessments.
§
79-3611. Investigations and hearings.
§
79-3612. Lien upon property upon sale of business; duties and liability of purchaser.
§
79-3613. Sufficiency of notice to taxpayer.
§
79-3614. Confidentiality requirements.
§
79-3615. Interest and penalties.
§
79-3616. Bond requirements; amount.
§
79-3617. Collection of delinquent taxes; tax lien.
§
79-3618. Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes.
§
79-3619. Payment, collection and accounting; rules and regulations.
§
79-3620. Disposition of moneys; sales tax refund fund; credit to state highway fund; credit to city …
§
79-3620a.
§
79-3620b. City bond finance fund moneys, distribution to cities.
§
79-3620c.
§
79-3620d. Disposition of moneys collected on Kansas state fairgrounds.
§
79-3621.
§
79-3621a.
§
79-3622.
§
79-3623. Invalidity of part.
§
79-3624. Invalidity of part of K.S.A.
§
79-3625. Invalidity of part of K.S.A.
§
79-3626.
§
79-3627, 79-3628.
§
79-3629.
§
79-3630. Authorization to enjoin certain persons from engaging in business; restraining order; bond.
§
79-3631. Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception.
§
79-3632.
§
79-3633.
§
79-3634.
§
79-3635.
§
79-3636.
§
79-3637.
§
79-3638.
§
79-3639.
§
79-3639a.
§
79-3640. Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund.
§
79-3641.
§
79-3642.
§
79-3643. Personal liability for individuals responsible for collection of sales or compensating taxes.
§
79-3644. Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue.
§
79-3645. Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims.
§
79-3646. Letter rulings issued by the department of revenue, when.
§
79-3647. Gross receipts not inclusive of water protection fees.
§
79-3648. Separate statement of tax on invoice or billing; presumption of noncollection.
§
79-3649. Sales tax liability assessments on youth sports participation fees null and void.
§
79-3650. Direct refunds of sales tax, when; over-collected sales or use taxes.
§
79-3651. Presumptions relating to exemption certificates; form of certificates; payment requirements…
§
79-3652. Rights and privileges of audited taxpayers.
§
79-3653. Streamlined sales tax system for the 21st century act; citation.
§
79-3654. Same; legislative findings.
§
79-3655. Same; department of revenue discussions with other states; topics included.
§
79-3656. Same; pilot projects with other states; agreements, provisions.
§
79-3657. Same; return information confidential.
§
79-3658. Same; legislative oversight committee established; composition; authorities and duties.
§
79-3659. Same; department of revenue report required.
§
79-3660. Sales taxation managed audit program; definitions.
§
79-3661. Same; authorities and duties of director of taxation.
§
79-3662. Same; selection of participants by director.
§
79-3663. Same; taxpayer duties in managed audit.
§
79-3664. Same; interest on liabilities reduced.
§
79-3665. Interstate streamlined sales tax project; participation by the department of revenue; legislative participation.
§
79-3666. Streamlined sales and use tax agreement conformity act; state sales tax rate changes, effec…
§
79-3667. Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements.
§
79-3668. Same; taxing jurisdiction and rate database, requirements.
§
79-3669. Same; sourcing of retail sales; application of sourcing rules.
§
79-3670. Same; sourcing rules.
§
79-3671.
§
79-3672. Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions.
§
79-3673. Same; sourcing rules for sale of telecommunication services; definitions.
§
79-3674. Same; bad debt deductions from uncollectable taxable sales; requirements and procedures.
§
79-3675. Same; confidentiality and privacy rights; requirements and procedures.
§
79-3676. Same; computation of tax by sellers.
§
79-3677. Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon.
§
79-3678. Same; effective date of state or local sales or use tax rate changes for certain services.
§
79-3679. Same; online registration system for sellers; requirements.
§
79-3680. Same; amnesty for sellers who register; conditions; limitations.
§
79-3681. Same; methods of remittances.
§
79-3682. Same; citation of act; effective date.
§
79-3683. Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances.
§
79-3684. Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances.
§
79-3685. Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances.
§
79-3686. Same; bundled transactions.
§
79-3687 through 79-3690.
§
79-3691.
§
79-3692. Exempt organization identification numbers; requirements and procedures.
§
79-3693. Refund of sales tax; retailers; applications, requirements; refund claims; consumer applica…
§
79-3694. Same; incomplete or insufficient applications, consequences; notification; time to cure; co…
§
79-3695. Rate of tax involving contracts for certain construction projects, requirements.
§
79-3696. Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature.
§
79-3697. State and local sales tax liability on sales of certain used motor vehicles; requirements of taxpayer; refunds.
§
79-3701. Title of act.
§
79-3702. Definitions.
§
79-3703. Compensating use tax imposed; rate.
§
79-3703a. Evidence that property was sold for use in state.
§
79-3704. Exemptions.
§
79-3705. Rate where article already subjected to tax.
§
79-3705a. Tax paid by consumer or user; duty of retailer; returns.
§
79-3705b. Assumption of tax by retailer unlawful.
§
79-3705c. Collection of tax and other duties of retailers.
§
79-3705d. Collection by retailer not doing business within state; permit; cancellation.
§
79-3705e. Tax collected as debt owed by retailer.
§
79-3706. Time for returns and payment of tax; interest and penalties; waiver or reduction; extension of time; signing and certification of returns.
§
79-3707. Administration of act; rules and regulations; agents and employees; bond of person subject …
§
79-3708. Penalties for violations.
§
79-3708a.
§
79-3709. Collection procedure when tax not paid.
§
79-3710. Disposition of moneys; compensating tax refund fund; credit to state highway fund; credit t…
§
79-3710a.
§
79-3711. Invalidity of part.
§
79-3712. Registration and filing information, when.
§
79-3713. Bond may be required.
§
79-3801 through 79-3816.
§
79-3817.
§
79-3818.
§
79-3819.
§
79-3820.
§
79-3821 through 79-3823.
§
79-3824.
§
79-3825.
§
79-3826.
§
79-3827.
§
79-3828.
§
79-3829.
§
79-3830, 79-3831.
§
79-3832.
§
79-3833.
§
79-3834.
§
79-3835.
§
79-3836.
§
79-3837.
§
79-3838.
§
79-3839.
§
79-3901.
§
79-3902.
§
79-3903 through 79-3905.
§
79-3906.
§
79-3907.
§
79-3908 through 79-3910.
§
79-3911.
§
79-4001. General improvements for library purposes; tax levy, use of proceeds; election required.
§
79-4002. Same; expenditures from fund; bonds.
§
79-4003. Same; bonds to supplement special fund; election; notice; use of moneys.
§
79-4101. Imposition and rate of tax.
§
79-4101a.
§
79-4102. Tax paid by purchaser and collected by seller.
§
79-4103. Time for returns and payment of tax; forms; extension of time.
§
79-4104. Notice to director of taxation when seller's license issued, revoked, suspended or expired.
§
79-4105. Enforcement, collection and administration; sections applicable; "director" defined.
§
79-4106. Administration of provisions of article; rules and regulations; agents and employees; bond required of taxpayer, when.
§
79-4107. Penalties for violations of act.
§
79-4108. Disposition of revenue; transfer of moneys in county and city alcoholic liquor control enfo…
§
79-4201 through 79-4215.
§
79-4216. Mineral severance tax; definitions.
§
79-4217. Mineral severance tax; imposition of tax; rate; measurement of production; exemptions.
§
79-4218. Mineral severance tax; tax in addition to property tax.
§
79-4219. Mineral severance tax; credit against tax.
§
79-4220. Mineral severance tax; tax due and payable, when; persons liable for payment and collection…
§
79-4221. Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest.
§
79-4222. Mineral severance tax; tax withholding and remittance when title to minerals disputed.
§
79-4223. Mineral severance tax; records required of mineral transporters.
§
79-4224. Mineral severance tax; inspection of records by director, when; subpoena power, contempt.
§
79-4225. Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns.
§
79-4226. Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations.
§
79-4227. Mineral severance tax; disposition of revenue; mineral production tax refund fund; special …
§
79-4228. Same; rules and regulations.
§
79-4229. Same; severability clause.
§
79-4230. Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment.
§
79-4231.
§
79-4232. Same; abolish fund on July 1, 2016.
§
79-4301. Multistate tax compact.
§
79-4302. Application of multistate tax compact.
§
79-4303. Multistate tax commission; representative.
§
79-4304. Same; alternate representation on commission.
§
79-4305. Same; attorney general or designate; function.
§
79-4306.
§
79-4306a. Advisory committee abolished.
§
79-4307. Interstate audits.
§
79-4401.
§
79-4402.
§
79-4403.
§
79-4404 through 79-4407.
§
79-4408.
§
79-4409.
§
79-4410.
§
79-4411.
§
79-4412.
§
79-4413.
§
79-4414.
§
79-4415.
§
79-4416, 79-4417.
§
79-4418.
§
79-4419.
§
79-4420.
§
79-4421.
§
79-4422.
§
79-4423.
§
79-4424.
§
79-4425, 79-4426.
§
79-4427.
§
79-4428 through 79-4430.
§
79-4431.
§
79-4432.
§
79-4433.
§
79-4501. Homestead property tax refund act; title and purpose of act.
§
79-4502. Homestead property tax refund act; definitions.
§
79-4503. Same; death of claimant after claim filed, disbursement; death of person entitled to make 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.
§
79-4505. Same; deadline for filing claim.
§
79-4506. Same; amount of claim may be applied by department against any outstanding tax liability of claimant or member of household.
§
79-4507. Same; only one claimant per household permitted.
§
79-4508. Amount of claim, computation; determination of amount of claim by department.
§
79-4508a. Alternative amount of claim; determination; definition; ineligibility for refund in certain circumstances.
§
79-4509. Maximum property tax refund.
§
79-4510. Same; forms and instructions; county clerk to assist claimants; county treasurer to inclose information with tax statements; rules and regulations.
§
79-4511. Same; information required in support of claim.
§
79-4512.
§
79-4513. Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor.
§
79-4514.
§
79-4515. Same; recipient of public funds for payment of taxes not eligible claimant.
§
79-4516. Same; claim disallowed if title to homestead received for purpose of making claim.
§
79-4517. Same; extension of time for filing claim; acceptance of claim after filing deadline.
§
79-4518.
§
79-4519. Severability.
§
79-4520.
§
79-4521. Claimant's election to receive direct refund or credit against tax; administration of payme…
§
79-4522. Owner not entitled to homestead refund, when.
§
79-4523. Payment of refund to county treasurer when property taxes on homestead delinquent.
§
79-4524 through 79-4529.
§
79-4530. Refund of property tax imposed on certain residential property, when.
§
79-4531. Same, appeals process.
§
79-4601. Private foundation; corporation as; acts prohibited.
§
79-4602. Same; distribution required.
§
79-4603. Application of act; exceptions.
§
79-4604. Authority of courts and attorney general not impaired.
§
79-4605. Trusts which are private foundations, charitable trusts or split-interest trusts; acts prohibited.
§
79-4606. Same; distribution required.
§
79-4607. Application of act; exceptions.
§
79-4608. Authority of courts and attorney general not impaired.
§
79-4701.
§
79-4701a.
§
79-4702.
§
79-4703.
§
79-4704.
§
79-4705.
§
79-4705a.
§
79-4706.
§
79-4707.
§
79-4708.
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79-4709.
§
79-4710.
§
79-4711.
§
79-4712.
§
79-4712a.
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79-4713.
§
79-4714.
§
79-4715.
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79-4716.
§
79-4717.
§
79-4718.
§
79-4719.
§
79-4801. State gaming revenues fund; authorized uses; limitation on amounts credited thereto; transf…
§
79-4802.
§
79-4803. State gaming revenues fund; transfers to juvenile alternatives to detention fund, administr…
§
79-4804. State gaming revenues fund; transfers to state economic development initiatives fund; autho…
§
79-4805. Problem gambling and addictions grant fund; purpose; authorized expenditures; annual report.
§
79-4806. Transfers to problem gambling and addictions grant fund.
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79-5001.
§
79-5002.
§
79-5003.
§
79-5004, 79-5005.
§
79-5006.
§
79-5007.
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79-5008, 79-5009.
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79-5010.
§
79-5011.
§
79-5012.
§
79-5013.
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79-5014, 79-5015.
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79-5016.
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79-5017.
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79-5018.
§
79-5019.
§
79-5020. Authority to levy taxes in addition to aggregate levy limit, when.
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79-5021.
§
79-5022.
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79-5023.
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79-5024.
§
79-5025.
§
79-5026.
§
79-5027.
§
79-5028.
§
79-5028a.
§
79-5029.
§
79-5030.
§
79-5031.
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79-5032.
§
79-5033.
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79-5034.
§
79-5035.
§
79-5036.
§
79-5037.
§
79-5038. Same; expiration.
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79-5039. Computation of taxing subdivision bonded indebtedness limitation, election.
§
79-5040. Suspension of tax levy limitations.
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79-5101. Definitions.
§
79-5101a.
§
79-5102. Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes du…
§
79-5103. Valuation schedule, adoption by secretary of revenue; classification of motor vehicles by county appraiser; specially constructed motor vehicles.
§
79-5104. Classification schedule; rebuilt salvage vehicles.
§
79-5105. Imposition of tax; amount; computation; minimum tax.
§
79-5105a. Computation of tax imposed upon certain vehicles; payment date.
§
79-5106. Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs.
§
79-5107. Taxation of motor vehicles; computation of tax; due date; refunds; exemption of military personnel vehicles.
§
79-5108. Secretary to provide manuals and forms to county officials; information to secretary; registration application, contents; duties of county officials.
§
79-5109. Allocation and distribution of tax receipts; payment of tax receipts to the state.
§
79-5110. Apportionment of moneys among tax levy funds; time for crediting.
§
79-5111. County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms.
§
79-5112.
§
79-5113.
§
79-5114. Delinquent tax; interest.
§
79-5114a. Unlawful acts; penalties.
§
79-5115. Rules and regulations.
§
79-5116. Collection of past due or underpaid motor vehicle taxes; duties of county treasurer and sheriff; judgment liens.
§
79-5116a. Cancellation of motor vehicle tax when donated to charitable organization.
§
79-5117. Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues.
§
79-5118. Taxation of recreational vehicles; definitions.
§
79-5119. Same; due date; exemption from property tax.
§
79-5120. Same; imposition of tax; computation of amount; due date; tax situs.
§
79-5121. Same; computation of tax upon replacement vehicles; refunds, amount; exemption of vehicles owned by military personnel.
§
79-5122. Same; forms and information to be provided by secretary of revenue and county officials.
§
79-5123. Same; allocation and distribution of tax receipts; apportionment to tax levy funds.
§
79-5124. Same; delinquent tax; interest; amnesty.
§
79-5125. Same; rules and regulations.
§
79-5201. Taxation of marijuana and controlled substances; definitions.
§
79-5202. Same; imposition of tax; rates; measurement.
§
79-5203. Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations.
§
79-5204. Same; evidence of payment required; purchase of stamps; validity; tax payable, when.
§
79-5205. Marijuana and controlled substances; tax assessments; notice to taxpayer; presumption that assessment valid; informal review conference, procedure.
§
79-5206. Same; report and return confidential.
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79-5207. Same; examination of records by director; subpoenas.
§
79-5208. Same; tax and criminal penalties for violation of act.
§
79-5209. Same; no immunity from criminal prosecution.
§
79-5210. Same; certain persons not required to pay tax.
§
79-5211. Same; disposition of revenue.
§
79-5212. Taxation of marijuana and controlled substances; warrants for collection of tax, issuance, …
§
79-5301. Definitions.
§
79-5302. Imposition of tax; collection.
§
79-5303. Reports; examinations; administration.
§
79-5304. Interest and penalties.
§
79-5401. Franchise tax; applicable entities; liability thresholds; rate, basis and maximum; returns,…
§
79-5501. Taxation of watercraft.
§
79-5601. Definitions.
§
79-5602. Collection of taxes and fees; duties of marketplace facilitators.
§
79-5603. Agreements with sellers; collection and administration requirements; liability.
§
79-5604. Applicability of collection and remittance requirements; effective date.