Kansas Statutes
Article 29 - Miscellaneous Provisions
79-2990 Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses.

79-2990. Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses. The legislative post audit committee shall direct the legislative division of post audit to conduct a study of the economic impact of taxation and exemption issues relating to non-profit organizations and governmental entities competing against for-profit businesses. The study shall be conducted during calendar year 2021, and the final study report shall be submitted to the legislature on or before January 15, 2022.
History: L. 2021, ch. 115, ยง 2; 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79-2910 Limitations of actions for recovery of land under repealed statutes.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.