Section 12-5372 - [Effective 1/1/2026] Same; collection and remittance; department of revenue; procedures for collection; remittance of fees(a) Prepaid wireless 911 fees collected by sellers shall be remitted to the department by electronic filing that is consistent with the provisions of article 36 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto. The department shall establish registration and payment procedures for the collection of the prepaid wireless 911 fee.(b) To minimize additional costs to the department, the department may conduct audits of sellers in conjunction with sales and use tax audits. The department is authorized to provide the board and LCPA with information obtained in such audits if such information indicates that a seller may not be complying with the provisions of this section and K.S.A. 12-5371, and amendments thereto. The board or LCPA may request the department to initiate collection or audit procedures on individual sellers if collection efforts by the board or LCPA are unsuccessful.(c) The department shall establish procedures by which a seller may document that a sale is not a retail sale, which procedures shall substantially coincide with procedures for documenting sale for resale transactions for article 36 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto.(d)(1) Except as provided in paragraph (2), the department shall remit all moneys collected from the prepaid wireless 911 fees to the state treasurer in accordance with K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury and credit such amount to the state 911 operations fund established pursuant to section 5, and amendments thereto.(2) If the department remits $3,000,000 to the state treasurer pursuant to paragraph (1) in any given year, then all remaining moneys collected from the prepaid wireless 911 fee shall be remitted to the state treasurer in accordance with K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury and credit such amount to the state 911 fund established pursuant to section 7, and amendments thereto. Such moneys shall be distributed to governing bodies and PSAPs in an amount proportional to each county's population as a percentage share of the population of the state. For each PSAP within a county, such moneys shall be distributed to each PSAP in an amount proportional to the PSAP's population as a percentage share of the population of the county. If there is no PSAP within a county, then such moneys shall be distributed to the governing body that contracts with another governing body of a PSAP for the provision of 911 PSAP services. Moneys distributed pursuant to this paragraph shall only be used for the uses authorized in K.S.A. 12-5375, and amendments thereto.Amended by L. 2024, ch. 53,§ 22, eff. 1/1/2026.Amended by L. 2019, ch. 39,§ 10, eff. 7/1/2019.Added by L. 2011, ch. 84,§ 11, eff. 5/26/2011.This section is set out more than once due to postponed, multiple, or conflicting amendments.