79-2980. Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations. (a) Television broadcasters shall receive a credit from the county treasurer of the county in which digital television equipment is located, to apply only towards payment of the broadcaster's personal property taxes, in an amount equal to the broadcaster's personal property taxes on digital television equipment acquired prior to July 1, 2006, multiplied by one minus the digital television fraction. The digital television fraction shall be a fraction the numerator of which is the total number of digital television sets in the United States and the denominator of which is an amount representing the total television sets in the United States as of the assessment date. The digital television fraction will be determined on an annual basis based upon sales data reported by the consumer electronics association or other national organization acceptable to the department of revenue. The Kansas association of broadcasters shall provide, by July 1 of each year, to the department an estimate of the digital television fraction as of the preceding January 1. The department shall communicate such estimate to each county appraiser. The credit shall not be applicable to years after the federal communications commission has ended the broadcast of analog television signals by all full power commercial television stations in Kansas.
(b) As used in this section, "digital television equipment" means all items of tangible personal property that are used directly or indirectly in broadcasting television shows or commercials through the use of digital technology including studio broadcast equipment, transmitter and antenna equipment and broadcast towers.
History: L. 2006, ch. 205, ยง 5; July 1.
Structure Kansas Statutes
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79-2910 Limitations of actions for recovery of land under repealed statutes.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.
79-2927a 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.
79-2933 Time for budget hearing; adoption; validity of levies.
79-2935 Creation of indebtedness in excess of budget unlawful; exceptions.
79-2936 Removal from office for violation.
79-2939b No-fund warrants to cover the failure of receipt of motor vehicle tax.
79-2941 Warrants for emergencies, when; procedure; limitation of amount; notice and hearing.
79-2942 Same; tax levy to pay.
79-2952 Same; application of 79-2940.
79-2958 Transfer of certain unexpended balances of tax funds to general fund.
79-2962 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.
79-2968 Rate of interest on delinquent or unpaid taxes and overpayments of taxes.
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.
79-2982 Report to legislature on certain income tax credits and sales tax exemptions.
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.