79-1434. Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties. (a) Whenever, subsequent to January 1 of any year, any person, firm or corporation brings or sends into any county from outside of the state any stock of goods or merchandise which is subject to taxation and which is to be sold or disposed of in a place of business temporarily occupied for their sale, without the intention of engaging in permanent trade in such place, the owner, consignee or person in charge of such goods or merchandise shall immediately notify the city, township or county appraiser. The appraiser shall at once proceed to value the stock of goods or merchandise at its fair market value. Upon the valuation, the owner, consignee or person in charge of such goods or merchandise shall pay to the county treasurer a tax at the rate assessed for state, county, local and other municipal purposes in the taxing district in the current year if the levies have all been determined. If the levies have not been determined, the rate of tax chargeable shall be the rate in such district for all purposes for the preceding year.
(b) It shall not be lawful to sell or dispose of any goods or merchandise referred to in subsection (a) in such taxing district until the appraiser has been notified as provided by subsection (a) and the tax assessed thereon paid to the county treasurer. If owner, consignee or person in charge of the stock of such goods or merchandise fails to notify the appraiser or to pay the tax as herein required or proceeds to sell or dispose [of] all or part of such stock before the payment of any tax levied on account thereof, the owner of such goods or merchandise shall forfeit to the county for the use of the taxing district entitled to such tax a sum equal to twice the amount of tax levied as provided in subsection (a) on account of such stock.
(c) If the person, firm or corporation owning or managing a stock of goods or merchandise referred to in subsection (a) refuses to pay the tax levied as provided in subsection (a) upon demand by the appraiser, the county treasurer shall at once issue a tax warrant to the sheriff of the county, which warrant shall include as the amount to be collected both tax and penalty and the sheriff shall immediately upon receipt of such warrant proceed to collect the taxes and penalty the same as upon execution and shall return such warrant within 60 days from the date thereof.
(d) Every person, firm or corporation bringing into any county of this state from outside of the state goods or merchandise after January 1 shall be deemed subject to the provisions of this section unless such goods or merchandise is exempt from taxation.
(e) No mistake in the name of the owner of the goods or merchandise shall affect the right to recover the penalty provided by this section.
History: L. 1915, ch. 367, § 1; R.S. 1923, 79-1434; L. 1959, ch. 365, § 27; L. 1986, ch. 370, § 3; March 27.
Structure Kansas Statutes
Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property
79-1401 Powers and duties of director of property valuation; meetings of county assessors, expenses.
79-1404 General duties and powers of director of property valuation.
79-1404a Review of valuation changes of appraiser by director of property valuation.
79-1405 Violation of laws and regulations by officers.
79-1408 Interrogatories and questions for taxpayers; penalties.
79-1410 Abstracts of assessments, tabulations.
79-1411a County as assessment administration unit.
79-1412a Powers and duties of county and district appraisers; limitations.
79-1412d Application of 79-1412a.
79-1420 Fraudulent listing or evasion by taxpayer; penalty; prosecution.
79-1424 Bank records not to be produced or examined.
79-1427b Waiver of penalties on certain escaped personal property.
79-1437e Same; inapplicability to certain transfers of title.
79-1437f Same; disposition and use of contents thereof, to and by whom.
79-1437g Same; penalty for violations.
79-1439a Classification of certain not-for-profit organization real property; assessment rate.
79-1439b Recoupment of tax when property classified under 79-1439a changes use; procedures.
79-1439c Classification of certain commercial and industrial machinery and equipment.
79-1450 Construction of certain terms.
79-1455 County as separate appraisal district; duty to appraise annually.
79-1458 Installation and maintenance of records and data; open to public inspection.
79-1460a Publication of results of market study analysis.
79-1462 Same; refusal to give evidence; penalty.
79-1463 Notice of violations to county attorney.
79-1465 Duty to make changes in classification and value of property, when.
79-1466 Transmission of completed real property appraisals to county clerk, when; contents.
79-1467 Transmission of completed personal property appraisals to county clerk, when; contents.
79-1468 Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents.
79-1469 Showing by taxing unit number on appraisal record of property location.
79-1471 Submission of budget; appointment of assistants; attendance at appraisal schools.
79-1472 Attendance of county appraiser or designee at meetings of board of equalization.
79-1473 Penalty for neglect of duty by county appraiser or employee.
79-1474 Waiver of taxes and penalties upon certain personal property if timely reporting made.
79-1476a Application of 79-1476.
79-1480 Same; maintenance of valuation listings, contents; public inspection.
79-1482 Statewide reappraisal of real property; tax levy to pay costs of reappraisal.
79-1483 Same; rules and regulations; forms.
79-1485 Kansas real estate ratio study act; purposes.
79-1487 Same; duties of local officials; access of records by director.
79-1488 Same; authorities and duties of director.
79-1489 Same; notification of ratios to county by the director; appeals, procedure.
79-1490 Same; publishing of study, when.
79-1491 Same; rules and regulations.
79-1492 Same; application of act.
79-1493 Same; authority to compile and publish other statistics not affected.
79-1495 Computer-assisted mass-appraisal system; verification of accuracy; requirements.