Session Law

Identifying Information:L. 2001 ch. 167
Other Identifying Information:2001 House Bill 2597
Tax Type:Other
Brief Description:(Amends Chapters 5, 53, 57, 62, 78, 87, 92, 103 and 126)An Act concerning state moneys; providing for the reconciliation of amendments to certain sections of the Kansas Statutes Annotated; amending K.S.A. 75-4221, as amended by section 1 of 2001 House Bill No. 2169, 79-32,105, as amended by section 4 of 2001 Senate Bill No. 44 and 79-41a03, as amended by section 1 of 2001 Senate Bill No. 42 and K.S.A. 2000 Supp. 9-1111b, as amended by section 41 of 2001 Senate Bill No. 15, 9-1804, as amended by section 14 of 2001 House Bill No. 2482, 65-3424b, as amended by section 245 of 2001 Senate Bill No. 15, 65-3424d, as amended by section 246 of 2001 Senate Bill No. 15, 65-3424k, as amended by section 6 of 2001 House Bill No. 2131, 66-1,139a, as amended by section 273 of 2001 Senate Bill No. 15, 79-3425, as amended by section 454 of 2001 Senate Bill No. 15, 79-3620, 79-3620, as amended by section 10 of this act, 79-3710, 79-3710, as amended by section 12 of this act and repealing the existing sections; also repealing K.S.A. 17-7515, as amended by section 66 of 2001 Senate Bill No. 15, 65-770, as amended by section 225 of 2001 Senate Bill No. 15, 72-6505, as amended by section 292 of 2001 Senate Bill No. 15, 79-32,105, as amended by section 448 of 2001 Senate Bill No. 15 and 79-41a03, as amended by section 463 of 2001 Senate Bill No. 15 and K.S.A. 2000 Supp. 2-1011, as amended by section 9 of 2001 Senate Bill No. 15, 8-1,112, as amended by section 30 of 2001 Senate Bill No. 15, 9-1111b, as amended by section 8 of 2001 House Bill No. 2482, 9-1804, as amended by section 45 of 2001 Senate Bill No. 15, 65-708a, as amended by section 223 of 2001 Senate Bill No. 15, 65-750, as amended by section 224 of 2001 Senate Bill No. 15, 65-3424b, as amended by section 3 of 2001 House Bill No. 2131, 65-3424d, as amended by section 4 of 2001 House Bill No. 2131, 65-3424k, as amended by section 247 of 2001 Senate Bill No. 15, 66-1,139, as amended by section 272 of 2001 Senate Bill No. 15, 66-1,139a, as amended by section 15 of 2001 House Bill No. 2291, 66-1a01, as amended by section 275 of 2001 Senate Bill No. 15, 79-3425, as amended by section 1 of 2001 House Bill No. 2011, 79- 3620, as amended by section 16 of 2001 Substitute for House Bill No. 2005, 79-3620, as amended by section 460 of 2001 Senate Bill No. 15, 79-3710, as amended by section 18 of 2001 Substitute for House Bill No. 2005, and 79-3710, as amended by section 461 of 2001 Senate Bill No. 15.
Keywords:


Body:

CHAPTER 167

HOUSE BILL No. 2597

(Amends Chapters 5, 53, 57, 62, 78, 87, 92, 103 and 126)


An Act concerning state moneys; providing for the reconciliation of amendments to certain

sections of the Kansas Statutes Annotated; amending K.S.A. 75-4221, as amended by

section 1 of 2001 House Bill No. 2169, 79-32,105, as amended by section 4 of 2001

Senate Bill No. 44 and 79-41a03, as amended by section 1 of 2001 Senate Bill No. 42

and K.S.A. 2000 Supp. 9-1111b, as amended by section 41 of 2001 Senate Bill No. 15,

9-1804, as amended by section 14 of 2001 House Bill No. 2482, 65-3424b, as amended

by section 245 of 2001 Senate Bill No. 15, 65-3424d, as amended by section 246 of 2001

Senate Bill No. 15, 65-3424k, as amended by section 6 of 2001 House Bill No. 2131,

66-1,139a, as amended by section 273 of 2001 Senate Bill No. 15, 79-3425, as amended

by section 454 of 2001 Senate Bill No. 15, 79-3620, 79-3620, as amended by section 10

of this act, 79-3710, 79-3710, as amended by section 12 of this act and repealing the

existing sections; also repealing K.S.A. 17-7515, as amended by section 66 of 2001 Senate

Bill No. 15, 65-770, as amended by section 225 of 2001 Senate Bill No. 15, 72-6505, as

amended by section 292 of 2001 Senate Bill No. 15, 79-32,105, as amended by section

448 of 2001 Senate Bill No. 15 and 79-41a03, as amended by section 463 of 2001 Senate

Bill No. 15 and K.S.A. 2000 Supp. 2-1011, as amended by section 9 of 2001 Senate Bill

No. 15, 8-1,112, as amended by section 30 of 2001 Senate Bill No. 15, 9-1111b, as

amended by section 8 of 2001 House Bill No. 2482, 9-1804, as amended by section 45

of 2001 Senate Bill No. 15, 65-708a, as amended by section 223 of 2001 Senate Bill No.

15, 65-750, as amended by section 224 of 2001 Senate Bill No. 15, 65-3424b, as amended

by section 3 of 2001 House Bill No. 2131, 65-3424d, as amended by section 4 of 2001

House Bill No. 2131, 65-3424k, as amended by section 247 of 2001 Senate Bill No. 15,

66-1,139, as amended by section 272 of 2001 Senate Bill No. 15, 66-1,139a, as amended

by section 15 of 2001 House Bill No. 2291, 66-1a01, as amended by section 275 of 2001

Senate Bill No. 15, 79-3425, as amended by section 1 of 2001 House Bill No. 2011, 79-

3620, as amended by section 16 of 2001 Substitute for House Bill No. 2005, 79-3620,

as amended by section 460 of 2001 Senate Bill No. 15, 79-3710, as amended by section

18 of 2001 Substitute for House Bill No. 2005, and 79-3710, as amended by section 461

of 2001 Senate Bill No. 15.




Be it enacted by the Legislature of the State of Kansas:

Section 1. On July 1, 2001, K.S.A. 2000 Supp. 9-1111b, as amended

by section 41 of 2001 Senate Bill No. 15, is hereby amended to read as

follows: 9-1111b. A bank making application to the state banking board

or the commissioner for approval of a branch bank shall pay to the state

bank commissioner a fee, in an amount established by rules and regula-

tions adopted by the commissioner, to defray the expenses of the board,

commissioner or other designees in the examination and investigation of

the application. The commissioner shall remit all amounts received under

this section to the state treasurer in accordance with the provisions of

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 to the credit of a separate special account in the state treasury

for each application. The moneys in each such account shall be used only

to pay the expenses of the board, commissioner or other designees in the

examination and investigation of the application to which it relates and

any unused balance shall be transferred to the bank commissioner fee

fund.

Sec. 2. On July 1, 2001, K.S.A. 2000 Supp. 9-1804, as amended by

section 14 of 2001 House Bill No. 2482, is hereby amended to read as

follows: 9-1804. (a) No bank or trust company incorporated under the

laws of this state shall change its place of business, from one city or town

to another or from one location to another within the same city or town,

without prior approval. Any such bank or trust company desiring to

change its place of business shall file written application with the office

of the state bank commissioner in such form and containing such infor-

mation as the board and the commissioner shall require. Notice of the

proposed relocation shall be published in a newspaper of general circu-

lation in the county where the main bank or trust company is currently

located and in the county to which the bank or trust company proposes

to relocate. The notice shall be in the form prescribed by the commis-

sioner and at a minimum shall contain the name and address of the ap-

plicant bank or trust company, the address of the proposed new location

and a solicitation for written comments. The notice shall be published on

the same day for two consecutive weeks and provide for a comment pe-

riod of not less than 10 calendar days after the date of the second pub-

lication. The applicant shall provide proof of publication to the commis-

sioner.

(b) If the applicant is an eligible bank or an eligible trust company,

the commissioner shall examine and investigate the application. If the

commissioner determines:

(1) There is a reasonable probability of usefulness and success of the

bank or trust company in the proposed location; and

(2) the applicant bank's or trust company's financial history and con-

dition is sound, the application shall be approved, otherwise, it shall be

denied.

(c) Within 15 days after any final action of the commissioner approv-

ing or disapproving an application, the applicant, or any adversely affected

or aggrieved person who provided written comments during the specified

comment period, may request a hearing with the state banking board.

Upon receipt of a timely request, the board shall conduct a hearing in

accordance with the provisions of the Kansas administrative procedure

act. Any decision of the state banking board is subject to review in ac-

cordance with the act for judicial review and civil enforcement of agency

actions.

(d) If a bank does not meet the definition of an eligible bank or a

trust company does not meet the definition of an eligible trust company,

the state banking board shall examine and investigate the application. If

the board determines:

(1) There is a reasonable probability of usefulness and success of the

bank or trust company in the proposed location; and

(2) the applicant bank's or trust company's financial history and con-

dition is sound, the application shall be approved, otherwise, it shall be

denied.

(e) Any final action of the board approving or disapproving an appli-

cation shall be subject to review in accordance with the act for judicial

review and civil enforcement of agency actions upon the petition of the

applicant, or any adversely affected or aggrieved person who provided

written comments during the specified comment period.

(f) The expenses of such examination and investigation shall be paid

by the bank or trust company which shall deposit with the commissioner

a fee in an amount established by rules and regulations adopted by the

commissioner. The commissioner shall remit all amounts received under

this section to the state treasurer who shall deposit the same in accordance

with the provisions of 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 to the credit of a separate special account in

the state treasury for each application. The moneys in each such account

shall be used only to pay the expenses of the examination and investigation

to which it relates, and any unused portion of such deposit shall be trans-

ferred to the bank commissioner fee fund.

(g) For purposes of this section:

(1) ``Eligible bank'' means a state bank that meets the following cri-

teria:

(A) Received a composite rating of 1 or 2 under the uniform financial

institutions rating system as a result of its most recent federal or state

examination;

(B) meets the following three criteria for a well capitalized bank:

(i) Has a total risk based capital ratio of 10% or greater;

(ii) has a tier one risk based capital ratio of 6% or greater; and

(iii) has a leverage ratio of 5% or greater; and

(C) is not subject to a cease and desist order, consent order, prompt

corrective action directive, written agreement, memorandum of under-

standing or other administrative agreement with its primary federal reg-

ulator or the office of the state bank commissioner; and

(2) ``eligible trust company'' means a state chartered trust company

that meets the following criteria:

(A) Received a composite rating of 1 or 2 under the uniform intera-

gency trust rating system as a result of its most recent state examination;

and

(B) is not subject to a cease and desist order, consent order, written

agreement, memorandum of understanding or other administrative

agreement with the office of the state bank commissioner.

Sec. 3. On July 1, 2001, K.S.A. 2000 Supp. 65-3424b, as amended

by section 245 of Senate Bill No. 15, is hereby amended to read as follows:

65-3424b. (a) The secretary shall establish a system of permits for mobile

waste tire processors and waste tire processing facilities and permits for

waste tire transporters and collection centers. Such permits shall be is-

sued for a period of one year and shall require an application fee estab-

lished by the secretary in an amount not exceeding $250 per year.

(b) The secretary shall adopt rules and regulations establishing stan-

dards for mobile waste tire processors, waste tire processing facilities and

associated waste tire sites, waste tire collection centers and waste tire

transporters. Such standards shall include a requirement that the per-

mittee file with the secretary a bond or other financial assurance in an

amount determined by the secretary to be sufficient to pay any costs

which may be incurred by the state to process any waste tires or dispose

of any waste tires or processed waste tires if the permittee ceases business

or fails to comply with this act.

(c) Any person who contracts or arranges with another person to col-

lect or transport waste tires for storage, processing or disposal shall so

contract or arrange only with a person holding a permit from the secre-

tary. Any person contracting or arranging with a person, permitted by the

secretary, to collect or transport waste tires for storage, processing or

disposal, transfers ownership of those waste tires to the permitted person

and the person contracting or arranging with the person holding such

permit to collect or transport such tires shall be released from liability

therefor. Any person contracting or arranging with any person, permitted

by the secretary, for the collection or, transportation, storage, processing

or disposal of such tires shall maintain a record of such transaction for a

period of not less than five years following the date of the transfer of such

tires.

(d) No person shall:

(1) Own or operate a waste tire processing facility or waste tire col-

lection center or act as a mobile waste tire processor or waste tire trans-

porter unless such person holds a valid permit issued therefor pursuant

to subsection (a); or

(2) own or operate a waste tire processing facility or waste tire col-

lection center or act as a mobile waste tire processor or waste tire trans-

porter except in compliance with the standards established by the sec-

retary pursuant to subsection (b).

(e) The provisions of subsection (d)(1) shall not apply to:

(1) A tire retreading business where fewer than 1,000 waste tires are

kept on the business premises;

(2) a business that, in the ordinary course of business, removes tires

from motor vehicles if fewer than 1,500 of these tires are kept on the

business premises;

(3) a retail tire-selling business which is serving as a waste tire col-

lection center if fewer than 1,500 waste tires are kept on the business

premises;

(4) the department of wildlife and parks;

(5) a person engaged in a farming or ranching activity, including the

operation of a feedlot as defined by K.S.A. 47-1501, and amendments

thereto, as long as the accumulation has a beneficial use;

(6) a waste tire collection center where fewer than 1,500 used tires

are kept on the premises;

(7) a waste tire collection center where 1,500 or more used tires are

kept on the premises, if the owner demonstrates through sales and in-

ventory records that such tires have value, as established in accordance

with standards adopted by rules and regulations of the secretary;

(8) local units of government operating solid waste processing facili-

ties and solid waste disposal areas permitted by the secretary under the

authority of K.S.A. 65-3407, and amendments thereto;

(9) a person transporting: (A) Waste tires mixed with other municipal

solid waste; (B) fewer than five waste tires for lawful disposal; (C) waste

tires generated by the business, farming activities of the person or the

person's employer; or (D) waste tires for a beneficial use approved by

statute or rules and regulations adopted by the secretary; or

(10) a business engaged in processing, for resource recovery pur-

poses, only waste tires generated by the business.

(f) All fees collected by the secretary pursuant to this section shall be

remitted to the state treasurer in accordance with the provisions of 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

to the credit of the waste tire management fund.

Sec. 4. On July 1, 2001, K.S.A. 2000 Supp. 65-3424d, as amended

by section 246 of 2001 Senate Bill No. 15, is hereby amended to read as

follows: 65-3424d. (a) In addition to any other tax imposed upon the retail

sale of new vehicle tires, there is hereby imposed on retail sales of new

vehicle tires (excluding innertubes), including new tires mounted on a

vehicle sold at retail for the first time, an excise tax at the following rate:

(1) Before July 1, 2001, $.50 per vehicle tire; and (2) on or after July 1,

2001, $.25 of $.25 per vehicle tire. Such tax shall be paid by the purchaser

of such tires and collected by the retailer thereof.

(b) The tax imposed by this section collected by the retailer shall

become due and payable as follows: When the total tax for which any

retailer is liable under this act does not exceed the sum of $80 in any

calendar year, the retailer shall file an annual return on or before January

25 of the following year; when the total tax liability does not exceed $1,600

in any calendar year, the retailer shall file returns quarterly on or before

the 25th day of the month following the end of each calendar quarter;

when the total tax liability exceeds $1,600 in any calendar year, the retailer

shall file a return for each month on or before the 25th day of the follow-

ing month. Each person collecting the tax imposed pursuant to this sec-

tion shall make a true report to the department of revenue, on a form

prescribed by the secretary of revenue, providing such information as may

be necessary to determine the amounts of taxes due and payable here-

under for the applicable month or months, which report shall be accom-

panied by the tax disclosed thereby. Records of sales of new tires shall be

kept separate and apart from the records of other retail sales made by

the person charged to collect the tax imposed pursuant to this section in

order to facilitate the examination of books and records as provided

herein.

(c) The secretary of revenue or the secretary's authorized represen-

tative shall have the right at all reasonable times during business hours

to make such examination and inspection of the books and records of the

person required to collect the tax imposed pursuant to this section as may

be necessary to determine the accuracy of such reports required here-

under.

(d) The secretary of revenue is hereby authorized to administer and

collect the tax imposed by this section and to adopt such rules and reg-

ulations as may be necessary for the efficient and effective administration

and enforcement of the collection thereof. Whenever any person liable

to collect the taxes imposed hereunder refuses or neglects to pay them,

the amount, including any penalty, shall be collected in the manner pre-

scribed for the collection of the retailers' sales tax by K.S.A. 79-3617, and

amendments thereto.

(e) The secretary of revenue shall remit all revenue collected under

the provisions of this section to the state treasurer in accordance with the

provisions of 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 to the credit of the waste tire management fund.

(f) Whenever, in the judgment of the secretary of revenue, it is nec-

essary, in order to secure the collection of any taxes, penalties or interest

due, or to become due, under the provisions of this act, the secretary may

require any person charged with the collection of such tax to file a bond

with the director of taxation under conditions established by and in such

form and amount as prescribed by rules and regulations adopted by the

secretary.

(g) The secretary of revenue and the secretary of health and environ-

ment shall cooperate to: (1) Ensure that retailers required to collect the

tax imposed by this section collect such tax on sales of tires for all vehicles,

as defined by K.S.A. 65-3424, and amendments thereto; and (2) develop

and distribute to tire retailers educational materials that emphasize ap-

propriate waste tire management practices.

Sec. 5. On July 1, 2001, K.S.A. 2000 Supp. 65-3424k, as amended by

section 6 of 2001 House Bill No. 2131, is hereby amended to read as

follows: 65-3424k. (a) Before July 1, 2003, the secretary may undertake

appropriate abatement action and may enter into contracts for the abate-

ment of waste tires accumulated before July 1, 1990, utilizing funds from

the waste tire management fund.

(b) Any authorized representative of the secretary may enter, at rea-

sonable times and upon written notice, onto any property or premises

where an accumulation of waste tires is located to conduct: (1) An in-

spection and site assessment to determine whether the accumulation cre-

ates a nuisance or risk to public health and safety or to the environment;

or (2) interim measures to minimize risk to public health and safety or to

the environment.

(c) Whenever the secretary has reason to believe that an accumula-

tion of waste tires creates a nuisance or risk to public health and safety

or to the environment or is in violation of rules and regulations adopted

by the secretary or conditions of a permit issued by the secretary, the

secretary may require the person or persons responsible for the accu-

mulation to carry out abatement activities. Such abatement activities shall

be performed in accordance with a plan approved by the secretary. The

secretary shall give notice, by letter, to the property owner and respon-

sible parties that the waste tires constitute a nuisance or risk to public

health or the environment, and that the waste tire accumulation must be

abated within a specified period. The secretary may undertake abatement

action utilizing funds from the waste tire management fund if: (1) The

waste tires were accumulated before July 1, 1990, and abated before July

1, 2003; or

(2) the waste tires were accumulated after July 1, 1990, and the re-

sponsible parties fail to take the required action within the time period

specified in the notice. The department and its representatives are au-

thorized to enter private property to perform abatement activities if the

responsible party fails to perform required clean-up work, but no entry

shall be made without the property owner's consent except upon notice

and hearing in accordance with the Kansas administrative procedures

procedure act.

(d) All costs incurred by the secretary in abatement of waste tires

accumulated after July 1, 1990, or in performing interim measures, in-

cluding administrative and legal expenses, are recoverable from a respon-

sible party or parties and may be recovered in a civil action in district

court brought by the secretary. If any abatement costs are recovered

under this section, the city or county that shared in the cost of the abate-

ment action shall be reimbursed its costs not to exceed 25% of the amount

recovered. The remaining amount recovered shall be remitted to the state

treasurer, who in accordance with the provisions of K.S.A. 75-4215, and

amendments thereto. Upon receipt of each such remittance, the state trea-

surer shall deposit the entire amount in the state treasury and credit it to

the credit of the waste tire management fund. An action to recover abate-

ment or interim measures costs may be commenced at any stage of an

abatement.

(e) In performing or entering contracts for abatement actions under

this section, the secretary shall give preference to actions that recycle

waste tires or burn waste tires for energy recovery. Direct abatement

expenditures may include landfilling when waste tires are contaminated

or when feasible in-state markets cannot be identified.

(f) Permits granted by the secretary pursuant to K.S.A. 65-3424b, and

amendments thereto, shall not be transferable and may be revoked or

suspended whenever the secretary determines that the permit holder is

operating in violation of this act or rules and regulations adopted pursuant

to the act; is creating or threatens to create a hazard to persons, property

or the environment; or is creating or threatens to create a public nuisance.

The secretary may also revoke, suspend or refuse to issue a permit when

the secretary determines that past or continuing violations of the provi-

sions of K.S.A. 65-3409, and amendments thereto, have been committed

by the applicant or permit holder.

(g) Neither the state of Kansas nor the waste tire management fund

shall be liable to any owner, operator or responsible party for the loss of

business, damages or taking of property associated with any abatement

or enforcement action taken pursuant to this section.

(h) The secretary shall enter into contracts with one or more associ-

ations of tire retailers to: (1) Assist in disseminating information to all tire

retailers on the requirements of solid waste laws and rules and regulations

relating to waste tires; (2) establish a point of contact for persons re-

questing information on solid waste laws and rules and regulations relat-

ing to waste tires; (3) assist in planning and implementing conferences,

workshops, and other requested training events for persons involved in

the generation, transportation, processing, or disposal of waste tires; and

(4) assemble and analyze data on waste tire management by tire retailers

in Kansas.

Sec. 6. On July 1, 2001, K.S.A. 2000 Supp. 66-1,139a, as amended

by section 273 of 2001 Senate Bill No. 15, is hereby amended to read as

follows: 66-1,139a. All amounts collected under K.S.A. 66-1,139, and

amendments thereto, for the purpose of registration of motor vehicles,

pursuant to 49 U.S.C. 11506 14504, shall be remitted by the state cor-

poration commission to the state treasurer in accordance with the pro-

visions of 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 to the credit of the base state registration clearing fund

which is hereby created. Payments due and owing to participating states

pursuant to 49 U.S.C. 11506 14504 and refunds for overpayment shall be

made from such fund. The state corporation commission shall reconcile

such clearing fund monthly with balances remitted monthly in accordance

with this section.

Sec. 7. On July 1, 2001, K.S.A. 75-4221, as amended by section 1 of

2001 House Bill No. 2169, is hereby amended to read as follows: 75-4221.

(a) Any state agency which is authorized to maintain a bank account, shall

be responsible for determining that the securities pledged, assigned, de-

posited or in which a security interest is granted by the depository bank

are adequate to secure the balance in the account pursuant to K.S.A. 75-

4218, and amendments thereto. The agency shall immediately notify the

board if the securities pledged, assigned, deposited or in which a security

interested interest is granted by the depository bank have become inad-

equate. The board shall immediately notify such depository bank and

demand that additional security be pledged to make good such inade-

quacy and in default of such additional security being promptly furnished,

the board shall instruct the treasurer to close the account.

(b) In cases where a depository bank fails to meet the requirements

established by the board pursuant to K.S.A. 75-4232, and amendments

thereto, the board shall instruct the treasurer to advise the depository

bank it must select one of the following options:

(1) Close the account for the full amount, including accrued interest

and without penalty if the deposit exceeds seven days, or

(2) convert the account to a repurchase agreement under terms ac-

ceptable to the board.

(c) In the event of the insolvency or dissolution from any cause of a

depository bank having a state bank account of any type, the state shall

be entitled to file a claim for the full amount of such account and shall

retain or collect dividends or interest on securities pledged by such de-

pository bank until the amount of the dividends or interest added to the

amount realized from sale of any securities so pledged to the state equals

the amount of the account and any interest due thereon.

The state shall be fully responsible to any depository bank for the safe

return of any securities deposited in the state treasury in accordance with

this act.

Sec. 8. On July 1, 2001, K.S.A. 79-32,105, as amended by section 4

of 2001 Senate Bill No. 44, is hereby amended to read as follows: 79-

32,105. (a) The director shall pay to the treasurer of the state daily remit

the entire amount collected during the preceding day, under the provi-

sions of this act and from the income tax imposed upon individuals, cor-

porations, estates or trusts pursuant to the ``Kansas income tax act'' less

amounts withheld as provided in subsection (b) and any amounts credited

to the IMPACT program repayment fund or the IMPACT program serv-

ices fund under K.S.A. 74-50,107 and amendments thereto, which

amounts shall be credited to the state treasurer in accordance with the

provisions of 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 to the credit of the state general fund.

(b) A revolving fund, designated as ``income tax refund fund'' not to

exceed $4,000,000 shall be set apart and maintained by the director from

income tax collections, withholding tax collections, and estimated tax col-

lections and held by the state treasurer for prompt payment of all income

tax refunds, for the payment of interest as provided in subsection (e), for

payment of homestead property tax refunds in accordance with the home-

stead property tax refund act and for payment of property tax refunds

allowed pursuant to the provisions of K.S.A. 2000 Supp. 79-255, and

amendments thereto. The fund shall be in such amount, within the limit

set by this section, as the director determines is necessary to meet current

refunding requirements under this act.

(c) If the director discovers from the examination of the return, or

upon claim duly filed by the taxpayer or upon final judgment of the court

that the income tax, withholding tax, declaration of estimated tax or any

penalty or interest paid by or credited to any taxpayer is in excess of the

amount legally due, the director shall certify to the director of accounts

and reports the name of the taxpayer, the amount of refund and such

other information as the director may require. Upon receipt of such cer-

tification the director of accounts and reports shall issue a warrant on the

state treasurer for the payment to the taxpayer out of the fund provided

in subsection (b), except that no refund shall be made for a sum less than

$5, but such amount may be claimed by the taxpayer as a credit against

the taxpayer's tax liability in the taxpayer's next succeeding taxable year.

(d) When a resident taxpayer dies, and the director determines that

a refund is due the claimant not in excess of $100, the director shall certify

to the director of accounts and reports the name and address of the

claimant entitled to the refund and the amount of the refund. A refund

may be made upon a claim duly made on behalf of the estate of the

deceased or in the absence of any such claim upon a claim by a surviving

spouse and if none upon the claim by any heir at law. Upon receipt of

such certification the director of accounts and reports shall issue a warrant

on the state treasurer for the payment to the claimant out of the fund

provided in subsection (b).

(e) Interest shall be allowed and paid at the rate of 12% per annum

upon any overpayment of the income tax imposed upon individuals, cor-

porations, estates or trusts pursuant to the Kansas income tax act for any

period prior to January 1, 1995, 6% per annum for the period commenc-

ing on January 1, 1995, and ending on December 31, 1997, and at the

rate prescribed and determined pursuant to K.S.A. 79-2968, and amend-

ments thereto, for any period thereafter.

For the purposes of this subsection:

(1) Any return filed before the last day prescribed for the filing

thereof shall be considered as filed on such last day, determined without

regard to any extension of time granted the taxpayer;

(2) any tax paid by the taxpayer before the last day prescribed for its

payment, any income tax withheld from the taxpayer during any calendar

year and any amount paid by the taxpayer as estimated income tax for a

taxable year shall be deemed to have been paid on the last day prescribed

for filing the return for the taxable year to which such amount constitutes

a credit or payment, determined without regard to any extension of time

granted the taxpayer;

(3) if any overpayment of tax results from a carryback of a net oper-

ating loss or net capital loss, such overpayment shall be deemed not to

have been made prior to the close of the taxable year in which such net

operating loss or net capital loss arises. For purposes of this paragraph,

the return for the loss year shall not be deemed to be filed before claim

for such overpayment is filed;

(4) in the case of a credit, interest shall be allowed and paid from the

date of the overpayment to the due date of the amount against which the

credit is taken, except that if any overpayment of income tax is claimed

as a credit against estimated tax for the succeeding taxable year, such

amount shall be considered as a payment of the income tax for the suc-

ceeding taxable year, whether or not claimed as a credit in the return of

estimated tax for such succeeding taxable year, and no interest shall be

allowed or paid in such overpayment for the taxable year in which the

overpayment arises;

(5) in the case of a tax return which is filed after the last date pre-

scribed for filing such return, determined with regard to extensions, no

interest shall be allowed or paid for any period before the date on which

the return is filed;

(6) in the case of a refund, interest shall be allowed and paid from

the date of the overpayment to a date preceding the date of the refund

check by not more than 30 days, as determined by the director, whether

or not such refund check is accepted by the taxpayer after tender of such

check to the taxpayer, but acceptance of such check shall be without

prejudice to any right of the taxpayer to claim any additional overpayment

and interest thereon; and

(7) if any overpayment is refunded within two months after the last

date prescribed, or permitted by extension of time, for filing the return

of such tax, or within two months after the return was filed, whichever is

later, no interest shall be allowed or paid. For the purposes of this section,

an overpayment shall be deemed to have been refunded at the time the

refund check in the amount of the overpayment, plus any interest due

thereon, is deposited in the United States mail.

Sec. 9. On July 1, 2001, K.S.A. 2000 Supp. 79-3425, as amended by

section 454 of 2001 Senate Bill No. 15, is hereby amended to read as

follows: 79-3425. All of the amounts collected under the motor-fuel tax

law and amendments thereto, except amounts collected pursuant to

K.S.A. 79-3408c, and amendments thereto, shall be remitted by the di-

rector to the state treasurer in accordance with the provisions of 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.

The state treasurer shall credit such amount as the director shall order in

the motor-vehicle fuel tax refund fund to be used for the purpose of

paying motor-vehicle fuel tax refunds as provided by law. The state trea-

surer shall credit the remainder of such amounts as follows: To the state

highway fund amounts specified in K.S.A. 79-34,142, and amendments

thereto, to a special city and county highway fund which is hereby created,

amounts specified in K.S.A. 79-34,142, and amendments thereto, to be

apportioned and distributed in the manner provided in K.S.A. 79-3425c,

and amendments thereto, and to the current production account and the

new production account of the Kansas qualified agricultural ethyl alcohol

producer incentive fund, which is hereby created in the state treasury, in

the amount and in the manner specified in K.S.A. 79-34,161, and amend-

ments thereto, to be expended in the manner provided in K.S.A. 79-

34,162, and amendments thereto.

Sec. 10. K.S.A. 2000 Supp. 79-3620 is hereby amended to read as

follows: 79-3620. (a) All revenue collected or received by the director of

taxation from the taxes imposed by this act shall be deposited daily with

the state treasurer. The state treasurer shall credit all revenue received

from this act, less amounts withheld as provided in subsection (b) and

amounts credited as provided in subsection (c) and (d), to the state gen-

eral fund.

(b) A refund fund, designated as ``sales tax refund fund'' not to exceed

$100,000 shall be set apart and maintained by the director from sales tax

collections and estimated tax collections and held by the state treasurer

for prompt payment of all sales tax refunds including refunds authorized

under the provisions of K.S.A. 79-3635, and amendments thereto. Such

fund shall be in such amount, within the limit set by this section, as the

director shall determine is necessary to meet current refunding require-

ments under this act. In the event such fund as established by this section

is, at any time, insufficient to provide for the payment of refunds due

claimants thereof, the director shall certify the amount of additional funds

required to the director of accounts and reports who shall promptly trans-

fer the required amount from the state general fund to the sales tax refund

fund, and notify the state treasurer, who shall make proper entry in the

records.

(c) The state treasurer shall credit 5/98 of the revenue collected or

received from the tax imposed by K.S.A. 79-3603, and amendments

thereto, at the rate of 4.9%, and deposited as provided in subsection (a),

exclusive of amounts credited pursuant to subsection (d), in the state

highway fund.

(d) The state treasurer shall credit all revenue collected or received

from the tax imposed by K.S.A. 79-3603, and amendments thereto, as

certified by the director, from taxpayers doing business within that por-

tion of a redevelopment district occupied by a redevelopment project that

was determined by the secretary of commerce and housing to be of state-

wide as well as local importance or will create a major tourism area for

the state as specified in subsection (a)(1)(D) of K.S.A. 12-1774 defined

in K.S.A. 2000 Supp. 12-1770a, and amendments thereto, to the city bond

finance fund, which fund is hereby created. The provisions of this sub-

section shall expire when the total of all amounts credited hereunder and

under subsection (d) of K.S.A. 79-3710, and amendments thereto, is suf-

ficient to retire the special obligation bonds issued for the purpose of

financing all or a portion of the costs of such redevelopment project.

Sec. 11. On July 1, 2001, K.S.A. 2000 Supp. 79-3620, as amended by

section 10 of this act, is hereby amended to read as follows: 79-3620. (a)

All revenue collected or received by the director of taxation from the

taxes imposed by this act shall be deposited daily with remitted to the

state treasurer. The state treasurer shall credit all revenue received from

this act in accordance with the provisions of K.S.A. 75-4215, and amend-

ments thereto. Upon receipt of each such remittance, the state treasurer

shall deposit the entire amount in the state treasury, less amounts with-

held as provided in subsection (b) and amounts credited as provided in

subsection (c) and (d), to the credit of the state general fund.

(b) A refund fund, designated as ``sales tax refund fund'' not to exceed

$100,000 shall be set apart and maintained by the director from sales tax

collections and estimated tax collections and held by the state treasurer

for prompt payment of all sales tax refunds including refunds authorized

under the provisions of K.S.A. 79-3635, and amendments thereto. Such

fund shall be in such amount, within the limit set by this section, as the

director shall determine is necessary to meet current refunding require-

ments under this act. In the event such fund as established by this section

is, at any time, insufficient to provide for the payment of refunds due

claimants thereof, the director shall certify the amount of additional funds

required to the director of accounts and reports who shall promptly trans-

fer the required amount from the state general fund to the sales tax refund

fund, and notify the state treasurer, who shall make proper entry in the

records.

(c) The state treasurer shall credit 5/98 of the revenue collected or

received from the tax imposed by K.S.A. 79-3603, and amendments

thereto, at the rate of 4.9%, and deposited as provided in subsection (a),

exclusive of amounts credited pursuant to subsection (d), in the state

highway fund.

(d) The state treasurer shall credit all revenue collected or received

from the tax imposed by K.S.A. 79-3603, and amendments thereto, as

certified by the director, from taxpayers doing business within that por-

tion of a redevelopment district occupied by a redevelopment project that

was determined by the secretary of commerce and housing to be of state-

wide as well as local importance or will create a major tourism area for

the state as defined in K.S.A. 2000 Supp. 12-1770a, and amendments

thereto, to the city bond finance fund, which fund is hereby created. The

provisions of this subsection shall expire when the total of all amounts

credited hereunder and under subsection (d) of K.S.A. 79-3710, and

amendments thereto, is sufficient to retire the special obligation bonds

issued for the purpose of financing all or a portion of the costs of such

redevelopment project.

Sec. 12. K.S.A. 2000 Supp. 79-3710 is hereby amended to read as

follows: 79-3710. (a) All revenue collected or received by the director

under the provisions of this act shall be deposited daily with the state

treasurer and the state treasurer shall credit the same, less amounts set

apart as provided in subsection (b) and amounts credited as provided in

subsection (c) and (d), to the general revenue fund of the state.

(b) A revolving fund, designated as ``compensating tax refund fund''

not to exceed $10,000 shall be set apart and maintained by the director

from compensating tax collections and estimated tax collections and held

by the state treasurer for prompt payment of all compensating tax refunds.

Such fund shall be in such amount, within the limit set by this section,

as the director shall determine is necessary to meet current refunding

requirements under this act.

(c) The state treasurer shall credit 5/98 of the revenue collected or

received from the tax imposed by K.S.A. 79-3703, and amendments

thereto, at the rate of 4.9%, and deposited as provided in subsection (a),

exclusive of amounts credited pursuant to subsection (d), in the state

highway fund.

(d) The state treasurer shall credit all revenue collected or received

from the tax imposed by K.S.A. 79-3703, and amendments thereto, as

certified by the director, from taxpayers doing business within that por-

tion of a redevelopment district occupied by a redevelopment project that

was determined by the secretary of commerce and housing to be of state-

wide as well as local importance or will create a major tourism area for

the state as specified in subsection (a)(1)(D) of K.S.A. 12-1774 defined

in K.S.A. 2000 Supp. 12-1770a, and amendments thereto, to the city bond

finance fund created by subsection (d) of K.S.A. 79-3620, and amend-

ments thereto. The provisions of this subsection shall expire when the

total of all amounts credited hereunder and under subsection (d) of K.S.A.

79-3620, and amendments thereto, is sufficient to retire the special ob-

ligation bonds issued for the purpose of financing all or a portion of the

costs of such redevelopment project.

Sec. 13. On July 1, 2001, K.S.A. 2000 Supp. 79-3710, as amended by

section 12 of this act, is hereby amended to read as follows: 79-3710. (a)

All revenue collected or received by the director under the provisions of

this act shall be deposited daily with remitted to the state treasurer and

the state treasurer shall credit the same in accordance with the provisions

of 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, less amounts set apart as provided in subsection (b) and amounts

credited as provided in subsection (c) and (d), to the general revenue

fund of the state credit of the state general fund.

(b) A revolving fund, designated as ``compensating tax refund fund''

not to exceed $10,000 shall be set apart and maintained by the director

from compensating tax collections and estimated tax collections and held

by the state treasurer for prompt payment of all compensating tax refunds.

Such fund shall be in such amount, within the limit set by this section,

as the director shall determine is necessary to meet current refunding

requirements under this act.

(c) The state treasurer shall credit 5/98 of the revenue collected or

received from the tax imposed by K.S.A. 79-3703, and amendments

thereto, at the rate of 4.9%, and deposited as provided in subsection (a),

exclusive of amounts credited pursuant to subsection (d), in the state

highway fund.

(d) The state treasurer shall credit all revenue collected or received

from the tax imposed by K.S.A. 79-3703, and amendments thereto, as

certified by the director, from taxpayers doing business within that por-

tion of a redevelopment district occupied by a redevelopment project that

was determined by the secretary of commerce and housing to be of state-

wide as well as local importance or will create a major tourism area for

the state as defined in K.S.A. 2000 Supp. 12-1770a, and amendments

thereto, to the city bond finance fund created by subsection (d) of K.S.A.

79-3620, and amendments thereto. The provisions of this subsection shall

expire when the total of all amounts credited hereunder and under sub-

section (d) of K.S.A. 79-3620, and amendments thereto, is sufficient to

retire the special obligation bonds issued for the purpose of financing all

or a portion of the costs of such redevelopment project.

Sec. 14. On July 1, 2001, K.S.A. 79-41a03, as amended by section 1

of 2001 Senate Bill No. 42, is hereby amended to read as follows: 79-

41a03. (a) The tax levied and collected pursuant to K.S.A. 79-41a02, and

amendments thereto, shall become due and payable by the club, caterer,

drinking establishment or temporary permit holder monthly, or on or

before the 25th day of the month immediately succeeding the month in

which it is collected, but any club, caterer, drinking establishment or

temporary permit holder filing an annual or quarterly return under the

Kansas retailers' sales tax act, as prescribed in K.S.A. 79-3607, and amend-

ments thereto, shall, upon such conditions as the secretary of revenue

may prescribe, pay the tax required by this act on the same basis and at

the same time the club, caterer, drinking establishment or temporary

permit holder pays such retailers' sales tax. Each club, caterer, drinking

establishment or temporary permit holder shall make a true report to the

department of revenue, on a form prescribed by the secretary of revenue,

providing such information as may be necessary to determine the amounts

to which any such tax shall apply for all gross receipts derived from the

sale of alcoholic liquor by the club, caterer, drinking establishment or

temporary permit holder for the applicable month or months, which re-

port shall be accompanied by the tax disclosed thereby. Records of gross

receipts derived from the sale of alcoholic liquor shall be kept separate

and apart from the records of other retail sales made by a club, caterer,

drinking establishment or temporary permit holder in order to facilitate

the examination of books and records as provided herein.

(b) The secretary of revenue or the secretary's authorized represen-

tative shall have the right at all reasonable times during business hours

to make such examination and inspection of the books and records of a

club, caterer, drinking establishment or temporary permit holder as may

be necessary to determine the accuracy of such reports required here-

under.

(c) The secretary of revenue is hereby authorized to administer and

collect the tax imposed hereunder and to adopt such rules and regulations

as may be necessary for the efficient and effective administration and

enforcement of the collection thereof. Whenever any club, caterer, drink-

ing establishment or temporary permit holder liable to pay the tax im-

posed hereunder refuses or neglects to pay the same, the amount, in-

cluding any penalty, shall be collected in the manner prescribed for the

collection of the retailers' sales tax by K.S.A. 79-3617, and amendments

thereto.

(d) The secretary of revenue shall remit daily to the state treasurer

all revenue collected under the provisions of this act to the state treasurer

in accordance with the provisions of K.S.A. 75-4215, and amendments

thereto. Upon receipt of each such remittance, the state treasurer shall

deposit the entire amount of each remittance in the state treasury. Subject

to the maintenance requirements of the local alcoholic liquor refund fund

created under K.S.A. 79-41a09, and amendments thereto, 25% of the

remittance shall be credited to the state general fund, 5% shall be cred-

ited to the community alcoholism and intoxication programs fund created

by K.S.A. 41-1126, and amendments thereto, and the balance shall be

credited to the local alcoholic liquor fund created by K.S.A. 79-41a04,

and amendments thereto.

(e) Whenever, in the judgment of the secretary of revenue, it is nec-

essary, in order to secure the collection of any tax, penalties or interest

due, or to become due, under the provisions of this act, the secretary may

require any person subject to such tax to file a bond with the director of

taxation under conditions established by and in such form and amount as

prescribed by rules and regulations adopted by the secretary.

(f) The amount of tax imposed by this act shall be assessed within

three years after the return is filed, and no proceedings in court for the

collection of such taxes shall be begun after the expiration of such period

except in the cases of fraud. In the case of a false or fraudulent return

with intent to evade tax, the tax may be assessed or a proceeding in court

for collection of such tax may be begun at any time, within two years from

the discovery of such fraud. No refund or credit shall be allowed by the

director after three years from the date of payment of the tax as provided

in this act unless before the expiration of such period a claim therefor is

filed by the taxpayer, and no suit or action to recover on any claim for

refund shall be commenced until after the expiration of six months from

the date of filing a claim therefor with the director. Before the expiration

of time prescribed in this section for the assessment of additional tax or

the filing of a claim for refund, the director is hereby authorized to enter

into an agreement in writing with the taxpayer consenting to the extension

of the periods of limitations for the assessment of tax or for the filing of

a claim for refund, at any time prior to the expiration of the periods of

limitations. The period so agreed upon may be extended by subsequent

agreements in writing made before the expiration of the period previously

agreed upon.

Sec. 15. K.S.A. 2000 Supp. 79-3620, 79-3620, as amended by section

16 of 2001 Substitute for House Bill No. 2005, 79-3710 and 79-3710, as

amended by section 18 of 2001 Substitute for House Bill No. 2005 are

hereby repealed.

Sec. 16. On July 1, 2001, K.S.A. 17-7515, as amended by section 66

of 2001 Senate Bill No. 15, 65-770, as amended by section 225 of 2001

Senate Bill No. 15, 72-6505, as amended by section 292 of 2001 Senate

Bill No. 15, 75-4221, as amended by section 1 of 2001 House Bill No.

2169, 79-32,105, as amended by section 4 of 2001, Senate Bill No. 44,

79-32,105, as amended by section 448 of 2001 Senate Bill No. 15, 79-

41a03, as amended by section 1 of 2001 Senate Bill No. 42 and 79-41a03,

as amended by section 463 of 2001 Senate Bill No. 15 and K.S.A. 2000

Supp. 2-1011, as amended by section 9 of 2001 Senate Bill No. 15, 8-

1,112, as amended by section 30 of 2001 Senate Bill No. 15, 9-1111b, as

amended by section 41 of 2001 Senate Bill No. 15, 9-1111b, as amended

by section 8 of 2001 House Bill No. 2482, 9-1804, as amended by section

14 of 2001 House Bill No. 2482, 9-1804, as amended by section 45 of

2001 Senate Bill No. 15, 65-708a, as amended by section 223 of 2001

Senate Bill No. 15, 65-750, as amended by section 224 of 2001 Senate

Bill No. 15, 65-3424b, as amended by section 245 of 2001 Senate Bill No.

15, 65-3424b, as amended by section 3 of 2001 House Bill No. 2131, 65-

3424d, as amended by section 246 of 2001 Senate Bill No. 15, 65-3424d,

as amended by section 4 of 2001 House Bill No. 2131, 65-3424k, as

amended by section 6 of 2001 House Bill No. 2131, 65-3424k, as amended

by section 247 of 2001 Senate Bill No. 15, 66-1,139, as amended by

section 272 of 2001 Senate Bill No. 15, 66-1,139a, as amended by section

273 of 2001 Senate Bill No. 15, 66-1,139a, as amended by section 15 of

2001 House Bill No. 2291, 66-1a0l, as amended by section 275 of 2001

Senate Bill No. 15, 79-3425, as amended by section 454 of 2001 Senate

Bill No. 15, 79-3425, as amended by section 1 of 2001 House Bill No.

2011, 79-3620, as amended by section 10 of this act, 79-3620, as amended

by section 460 of 2001 Senate Bill No. 15, 79-3710, as amended by section

12 of this act and 79-3710, as amended by section 461 of 2001 Senate

Bill No. 15 are hereby repealed.

Sec. 17. This act shall take effect and be in force from and after its

publication in the Kansas register.

Approved May 9, 2000.

Published in the Kansas Register May 17, 2000.


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Date Composed: 09/25/2001 Date Modified: 09/25/2001