Article 51 - DEPARTMENT OF REVENUE
- Section 75-5101 - Secretary of revenue; appointment and confirmation; creation of department; application of K-GOAL
- Section 75-5102 - Director of taxation; creation and administration of the division of taxation
- Section 75-5103 - Same; transfer of existing powers, duties and functions; preservation of rules and regulations, rates, orders and directives; adoption of rules and regulations by secretary of revenue for division of taxation
- Section 75-5104 - Same; transfer of rule and regulation authority to secretary of revenue
- Section 75-5105 - Director of property valuation; appointment and confirmation; creation and administration of the division of property valuation
- Section 75-5105a - Director of property valuation; powers and duties
- Section 75-5106 - Transfer of existing powers, duties and functions; preservation of rules and regulations, orders and directives
- Section 75-5107 - Same; transfer of rule and regulation authority to secretary of revenue
- Section 75-5110 - Director of vehicles; creation and administration of division of vehicles
- Section 75-5111 - Same; transfer of existing powers, duties and functions; preservation of rules and regulations, orders and directives
- Section 75-5112 - Transfer of rules and regulation authority to secretary of revenue
- Section 75-5113 - Agreements between secretary of revenue and secretary of transportation
- Section 75-5116 - Abolition of motor vehicle reciprocity commission; transfer of powers, duties and functions; preservation of interstate contracts, arrangements and declarations
- Section 75-5117 - Director of alcoholic beverage control; creation and administration of division of alcoholic beverage control
- Section 75-5118 - Director and division of alcoholic beverage control; transfer of powers, duties, functions
- Section 75-5120a - Rules and regulations
- Section 75-5121 - Attorneys for department; appointment; chief attorney
- Section 75-5122 - Employees; appointing authority; classified civil service
- Section 75-5123 - Transition; preservation of civil rights of action and proceedings; criminal actions not to abate
- Section 75-5124 - Same; transfer of employees; rights preserved
- Section 75-5125 - Same; transfer of property and records
- Section 75-5126 - Same; governor to resolve conflicts
- Section 75-5127 - Organization of department; delegation of powers
- Section 75-5128 - Surety bonds and escrow agreements made under acts administered by secretary of revenue
- Section 75-5129 - Sale of certain state real estate in Clark county authorized; procedure
- Section 75-5130 - Sale of certain property in Wallace county; procedure
- Section 75-5131 - Sale of certain property in Cherokee county; procedure
- Section 75-5132 - Sale of tax forms and related publications; disposition of proceeds; publications fee fund
- Section 75-5133 - Unlawful to divulge licensure, registration and tax information; exceptions; penalties for violations
- Section 75-5133a - Exchange of information agreements between secretaries of revenue and human resources
- Section 75-5133c - [Effective Until 7/1/2024] Fingerprinting and criminal history; access to federal tax information
- Section 75-5133c - [Effective 7/1/2024] Fingerprinting and criminal history; access to federal tax information
- Section 75-5133d - [Repealed]
- Section 75-5134 - Manager of revenue analysis; creation and administration of bureau of research and revenue analysis; powers and duties
- Section 75-5135 - Authority to receive federal or other funds
- Section 75-5140 - Collection of delinquent taxes from taxpayers; use of debt collection agencies by secretary of revenue
- Section 75-5141 - Same; fees for collection agency services; disposition of amounts collected
- Section 75-5142 - Same; performance bond requirement
- Section 75-5143 - Same; debt collection agency agreement under Kansas income tax act
- Section 75-5144 - Same; reciprocal agreements with agencies of other states
- Section 75-5145 - Same; unlawful to utilize or divulge information; penalty
- Section 75-5146 - Installment pay plans for tax liability; conditions; rules and regulations
- Section 75-5147 - Automated tax system; acquisition, negotiated contract; payment, fee based on collections authorized; reports of collections to legislative committees
- Section 75-5148 - Additional penalty for collection of delinquent tax
- Section 75-5148a - Warrant release filed by secretary of revenue
- Section 75-5151 - Electronic funds transfers; authority of secretary of revenue
- Section 75-5151a - Filing by electronic means of returns prepared by paid preparers
- Section 75-5152 - Sales and compensating tax attributable to sale of aviation fuel
- Section 75-5153 - Additional tax assessments; deposits; interest
- Section 75-5154 - Abatement of certain taxes
- Section 75-5155 - Rule and regulation authority of secretary of revenue
- Section 75-5156 - [Effective Until 7/1/2024] Issuance of drivers' licenses and identification cards; security requirements; training program
- Section 75-5156 - [Effective 7/1/2024] Issuance of drivers' licenses and identification cards; security requirements; training program
- Section 75-5157 - Issuance of subpoenas by secretary of revenue; law enforcement agents; authority
- Section 75-5158 - Complaints relating to issuance of drivers' licenses and identification cards; procedure; report
- Section 75-5159 - Division of vehicles modernization fund; creation
- Section 75-5160 - Division of vehicles modernization surcharge
- Section 75-5161 - Tax assessment; settlement authority; secretary of revenue
- Section 75-5162 - Delinquent tax liability; service fee for taxpayer installment payment plans and abatements; requirements; remittance of such fees to state treasurer, distribution
- Section 75-5171 - Kansas charitable gaming act; citation of act
- Section 75-5172 - Same; purpose
- Section 75-5173 - Same; definitions
- Section 75-5174 - Same; power to regulate, license and tax charitable games
- Section 75-5175 - Same; licensure, application, fee; restrictions on licensure; leased premises, registration certificate
- Section 75-5176 - Same; taxation
- Section 75-5177 - Same; returns; remittance of tax; penalties and interest; waiver or reduction
- Section 75-5178 - Same; determining correctness of returns; subpoenas and interrogatories
- Section 75-5179 - Same; restrictions on charitable gaming; exemption
- Section 75-5180 - Same; revocation or suspension of license; hearings; procedure; injunctions
- Section 75-5181 - Same; administration and enforcement of act
- Section 75-5182 - Same; disposition of fees and tax proceeds; state charitable gaming regulation fund
- Section 75-5183 - Same; charitable gaming refund fund
- Section 75-5184 - Same; distribution of disposable bingo cards and instant bingo tickets; registration
- Section 75-5185 - Same; penalties and fines for violation of act
- Section 75-5186 - Same; administrator of charitable gaming; powers and duties
- Section 75-5187 - Same; severability
- Section 75-5188 - Same; rules and regulations; annual report
- Section 75-5189 - Instant bingo vending machine agreements; disposition of proceeds from sales