Kansas Statutes
Article 29 - Miscellaneous Provisions
79-2918 Same; use of funds after full amount of state taxes paid into state treasury.

79-2918. Same; use of funds after full amount of state taxes paid into state treasury. When by virtue of the foregoing provisions any county shall have paid into the state treasury the full amount of state tax levied for any particular year, all moneys thereafter collected on such tax shall be applied to the payment of any state tax theretofore levied and unpaid, and any balance remaining shall be applied to the payment of the state tax for succeeding years.
History: L. 1885, ch. 199, § 7; R.S. 1923, 79-2918; L. 1937, ch. 359, § 6; L. 1957, ch. 502, § 1; L. 1974, ch. 414, § 9; July 1.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 29 - Miscellaneous Provisions

79-2901 Payment of taxes or redemption of lands by mortgagee.

79-2902 Lands in controversy; payment of taxes; recovery, when.

79-2903 Liability of executor or administrator for failure to list lands or pay taxes.

79-2904 Agent or attorney liable for failure to pay taxes on lands.

79-2905 Conservator liable for failure to list or pay taxes.

79-2907 Warrants received for taxes; endorsement.

79-2908 Sale and conveyance of lands for taxes under prior statutes.

79-2910 Limitations of actions for recovery of land under repealed statutes.

79-2910a Actions to recover tax by the U.S. and other states and subdivisions; rights.

79-2911 Repeals by act of 1876.

79-2912 Loss of tax-sale certificate.

79-2913 Credit by state of overpayment of taxes by county, when.

79-2914 Apportionment of funds where lands sold for less than full amount of taxes.

79-2915 Same; distribution of proceeds; amount uncollected charged to several funds.

79-2918 Same; use of funds after full amount of state taxes paid into state treasury.

79-2919 Neglect of duties by officers; penalties.

79-2925 Budgets of taxing bodies; application of act; exceptions; definitions.

79-2925a Budget of Shawnee county; budget period; no-fund warrants.

79-2925c Tax lid, cities and counties; exceptions; elections, when required.

79-2926 Budget forms prescribed; electronic format furnished by director of accounts and reports; duties of certain officers.

79-2927 Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception.

79-2927a School districts; balanced budget not required; unexpended moneys.

79-2929 Proposed budget; amendments; public hearing; notice, publication and contents.

79-2929a Amended budget; publication; electronic filing; notice; public hearing; clerical errors.

79-2930 Submission of adopted budgets and additional information pertaining thereto to county clerk; electronic filing; duties of county clerk; limitation on taxes levied, exception.

79-2933 Time for budget hearing; adoption; validity of levies.

79-2934 Funds appropriated by budget; balances; duties of clerks and officers; distribution of tax proceeds.

79-2935 Creation of indebtedness in excess of budget unlawful; exceptions.

79-2936 Removal from office for violation.

79-2937 Invalidity of part.

79-2938 No-fund warrants for shortages in revenue, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay.

79-2939 No-fund warrants for emergencies, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay.

79-2939b No-fund warrants to cover the failure of receipt of motor vehicle tax.

79-2940 No-fund warrants; issuance, interest, form, registration, redemption and transfer of surplus funds to general fund.

79-2941 Warrants for emergencies, when; procedure; limitation of amount; notice and hearing.

79-2942 Same; tax levy to pay.

79-2951 No-fund warrants for emergencies in certain cities of second class, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay.

79-2952 Same; application of 79-2940.

79-2958 Transfer of certain unexpended balances of tax funds to general fund.

79-2959 Local ad valorem tax reduction fund; transfers from state general fund, reduction; apportionment and payment to county treasurers.

79-2960 Same; state treasurer to estimate and notify counties of respective allocations; county treasurer to estimate and notify political subdivisions of respective allocations; budgeted as item of income; budget form.

79-2961 Same; distribution to political subdivisions except school districts; subdivisions failing to meet budget requirements excluded; distribution of amounts to community colleges and municipal universities apportioned under 79-2959(d).

79-2962 Same; payment to county treasurers.

79-2963 Notice of amount of tax levies to be expressed in dollars.

79-2964 County and city revenue sharing fund; transfers from state general fund, reduction.

79-2965 Same; allocation to counties.

79-2966 Same; allocation of counties' entitlements to county and city governments; payment.

79-2967 Same; state treasurer to estimate and notify county treasurers of respective entitlements; county treasurer to estimate and notify city treasurers of respective allocations.

79-2968 Rate of interest on delinquent or unpaid taxes and overpayments of taxes.

79-2969 Presumption of timely remittance of excise or income tax, when; allowance of delivery by private delivery services.

79-2970 Interest tolled after hearings held by director of taxation.

79-2971 Responsibility for collection of certain excise taxes; personal liability imposed.

79-2973 Payment of taxes and fees by credit card authorized.

79-2974 Publication of administrative rulings of the department of revenue.

79-2975 Pending appeals, date for final determination.

79-2976 Property tax levied in 2003; state general fund; effective date.

79-2977 Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures.

79-2978 Business machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue.

79-2979 Telecommunications and railroad machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue.

79-2980 Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations.

79-2981 Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations.

79-2982 Report to legislature on certain income tax credits and sales tax exemptions.

79-2983 Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures.

79-2984 Tax compact with the Prairie Band Potawatomi Nation.

79-2985 Tax compact with the Iowa Tribe of Kansas and Nebraska.

79-2986 Tax compact with the Kickapoo Tribe in Kansas.

79-2987 Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska.

79-2988 Tax levy; approval to exceed revenue neutral rate by taxing subdivisions; requirements; notices and contents; public hearing; majority vote of governing body; duties of county clerk; costs.

79-2989 Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing subdivisions; duties of county clerk; transfers from state general fund; administered by secretary of revenue.

79-2990 Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses.