Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Previous
Statute Number:65-34,152
Chapter Title:PUBLIC HEALTH
Article Title:SOLID AND HAZARDOUS WASTE
Tax Type:Dry Cleaning Environmental Surcharge; Dry Cleaning Solvent Fee
Brief Description:Imposition of taxes and fees dependent on fund balance.
Keywords:


Body:

65-34,152. Imposition of taxes and fees dependent on fund balance. (a) Whenever on April 1 of any year the unobligated principal balance of the fund equals or exceeds $6,000,000, the taxes and fees imposed by K.S.A. 65-34,150 and 65-34,151, and amendments thereto, shall not be levied on or after the next July 1. Whenever on April 1 of any year thereafter the unobligated principal balance of the fund equals $4,000,000 or less, the taxes and fees imposed by K.S.A. 65-34,150 and 65-34,151, and amendments thereto, shall again be levied on and after the next July 1.
(b) The director of accounts and reports, not later than April 5 of each year, shall notify the secretary of revenue of the amount of the unobligated balance of the fund on April 1 of such year. Upon receipt of the notice, the secretary of revenue shall notify taxpayers under K.S.A. 65-34,150 and 65-34,151, and amendments thereto, if the levy of taxes and fees under those sections will terminate or recommence on the following July 1.
History: L. 1995, ch. 162, 12;L. 1999, ch. 102, 7; July 1.


Date Composed: 04/04/2011 Date Modified: 04/04/2011

Previous