75-5157. Issuance of subpoenas by secretary of revenue; law enforcement agents; authority. (a) The secretary of revenue or the secretary's designee may issue subpoenas to require the attendance of any witnesses and the production of any records, books, papers and documents that is considered necessary for the investigation of driver's license fraud and to: (1) Ascertain the eligibility of an applicant for a Kansas driver's license or identification for such license or identification card; (2) ascertain the eligibility of a holder of a Kansas driver's license or identification card for such license or identification card; (3) determine whether a person's identity has been stolen by a person in Kansas; (4) facilitate the investigation of suspected fraudulent activity with regard to obtaining a Kansas driver's license or identification card; (5) facilitate the investigation of violations of the licensure of vehicle sales and manufacturing statutes in article 24 of chapter 8 of the Kansas Statutes Annotated; or (6) facilitate the investigation of vehicle title and registration fraud. Subpoenas so issued may be served by any law enforcement officer, in the same manner as similar process in the district court. Any person who testifies falsely, fails to appear when subpoenaed or fails or refuses to produce material pursuant to the subpoena shall be subject to the same orders and penalties to which a person before a court is subject. Any district court of this state, upon application of the secretary of revenue, may in its discretion compel the attendance of witnesses, the production of material and the giving of testimony before the secretary of revenue, by an attachment for contempt or otherwise in the same manner as production of evidence may be compelled before the district court. Agents designated by the secretary of revenue are hereby vested with the power and authority of peace and police officers, in the execution of the duties imposed upon the secretary of revenue in chapters 8 and 79 of the Kansas Statutes Annotated.
(b) Each agent designated by the secretary under subsection (a), shall have the authority to make arrests, conduct searches and seizures and carry firearms while investigating violations of laws administered by the secretary of revenue, director of vehicles and director of taxation and generally to enforce all the criminal laws of the state as violations of those laws are encountered by such agents during the routine performance of their duties. No agent of the secretary shall be certified to carry firearms under the provisions of this section without having first successfully completed the training course or courses prescribed for law enforcement officers under subsection (a) of K.S.A. 74-5604a, and amendments thereto. The secretary may adopt rules and regulations prescribing other training required for such agents or employees.
(c) Each agent designated by the secretary shall: (1) Be vested with law enforcement authority; (2) be in the classified service under the Kansas civil service act; (3) not have been convicted of a felony under the laws of any state or of the United States prior to or during employment as law enforcement officer under the authority of the secretary of revenue; (4) be a certified law enforcement officer or have one year of investigative experience or, in lieu thereof, a bachelor's degree from an accredited university or college.
History: L. 2007, ch. 160, ยง 2; July 1.
Structure Kansas Statutes
Chapter 75 - State Departments; Public Officers And Employees
Article 51 - Department Of Revenue
75-5102 Director of taxation; creation and administration of the division of taxation.
75-5104 Same; transfer of rule and regulation authority to secretary of revenue.
75-5105a Director of property valuation; powers and duties.
75-5107 Same; transfer of rule and regulation authority to secretary of revenue.
75-5110 Director of vehicles; creation and administration of division of vehicles.
75-5112 Transfer of rules and regulation authority to secretary of revenue.
75-5113 Agreements between secretary of revenue and secretary of transportation.
75-5118 Director and division of alcoholic beverage control; transfer of powers, duties, functions.
75-5120a Rules and regulations.
75-5121 Attorneys for department; appointment; chief attorney.
75-5122 Employees; appointing authority; classified civil service.
75-5124 Same; transfer of employees; rights preserved.
75-5125 Same; transfer of property and records.
75-5126 Same; governor to resolve conflicts.
75-5127 Organization of department; delegation of powers.
75-5128 Surety bonds and escrow agreements made under acts administered by secretary of revenue.
75-5129 Sale of certain state real estate in Clark county authorized; procedure.
75-5130 Sale of certain property in Wallace county; procedure.
75-5131 Sale of certain property in Cherokee county; procedure.
75-5132 Sale of tax forms and related publications; disposition of proceeds; publications fee fund.
75-5133a Exchange of information agreements between secretaries of revenue and human resources.
75-5133c Fingerprinting and criminal history; access to federal tax information.
75-5135 Authority to receive federal or other funds.
75-5141 Same; fees for collection agency services; disposition of amounts collected.
75-5142 Same; performance bond requirement.
75-5143 Same; debt collection agency agreement under Kansas income tax act.
75-5144 Same; reciprocal agreements with agencies of other states.
75-5145 Same; unlawful to utilize or divulge information; penalty.
75-5146 Installment pay plans for tax liability; conditions; rules and regulations.
75-5148 Additional penalty for collection of delinquent tax.
75-5151 Electronic funds transfers; authority of secretary of revenue.
75-5151a Filing by electronic means of returns prepared by paid preparers.
75-5152 Sales and compensating tax attributable to sale of aviation fuel.
75-5153 Additional tax assessments; deposits; interest.
75-5154 Abatement of certain taxes.
75-5155 Rule and regulation authority of secretary of revenue.
75-5157 Issuance of subpoenas by secretary of revenue; law enforcement agents; authority.
75-5159 Division of vehicles modernization fund; creation.
75-5160 Division of vehicles modernization surcharge.
75-5161 Tax assessment; settlement authority; secretary of revenue.
75-5171 Kansas charitable gaming act; citation of act.
75-5174 Same; power to regulate, license and tax charitable games.
75-5177 Same; returns; remittance of tax; penalties and interest; waiver or reduction.
75-5178 Same; determining correctness of returns; subpoenas and interrogatories.
75-5179 Same; restrictions on charitable gaming; exemption.
75-5180 Same; revocation or suspension of license; hearings; procedure; injunctions.
75-5181 Same; administration and enforcement of act.
75-5182 Same; disposition of fees and tax proceeds; state charitable gaming regulation fund.
75-5183 Same; charitable gaming refund fund.
75-5184 Same; distribution of disposable bingo cards and instant bingo tickets; registration.
75-5185 Same; penalties and fines for violation of act.
75-5186 Same; administrator of charitable gaming; powers and duties.
75-5188 Same; rules and regulations; annual report.
75-5189 Instant bingo vending machine agreements; disposition of proceeds from sales.