79-1009 Collection of taxes from non-resident contractors; registration for certain contracts.
79-1009. Collection of taxes from non-resident contractors; registration for certain contracts. To the end that the state of Kansas and the political subdivisions thereof may receive all taxes due in every instance, including contributions due under the employment security law, contractors, who are nonresidents of this state, desiring to engage in, prosecute, follow or carry […]
79-1010 Same; surety bonds for certain contractors; conditions; amount; increase, when; release; withholding moneys by certain contractors to guarantee payment of taxes; enforcement of act.
79-1010. Same; surety bonds for certain contractors; conditions; amount; increase, when; release; withholding moneys by certain contractors to guarantee payment of taxes; enforcement of act. Every contractor required to register any contract or contracts, as defined in this act, shall, before entering into the performance of such contract or contracts, execute and file with the […]
79-1011 Same; secretary of state as agent for service of process, appointment; effect.
79-1011. Same; secretary of state as agent for service of process, appointment; effect. At the time such contractor registers with the secretary or the secretary’s designee, the contractor shall make an appointment, in writing, of the secretary of state of the state of Kansas, or the secretary’s successor in office, to be the true and […]
79-1012 Same; actions against contractors; procedure.
79-1012. Same; actions against contractors; procedure. An action against any contractor coming within the provisions of this act may be brought by the attorney for the secretary of revenue or the general counsel of the department of labor in Shawnee county or in any county in which any work under any such contract is performed. […]
79-1013 Same; failure to comply with act; effect.
79-1013. Same; failure to comply with act; effect. Any contractor who fails to register with the secretary or the secretary’s designee as required by this act, or who fails to comply with any of the provisions of this act, shall not be entitled to maintain an action to recover payment for performance in the courts […]
79-1014 Same; administration of act; rules and regulations; release of bond.
79-1014. Same; administration of act; rules and regulations; release of bond. The secretary of revenue or the secretary’s designee shall administer this act. The secretary shall adopt rules and regulations for the administration of this act. No bonds required under this act shall be released until the contract for which any such bond is given […]
79-1015 Same; penalties for violations.
79-1015. Same; penalties for violations. Every person failing to register as required by this act, or to execute the bond herein provided, before beginning the performance of any contract, or who violates any other provision of this act, shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be fined not less than […]
79-1008 Collection of taxes from nonresident contractors; “contractor” defined.
79-1008. Collection of taxes from nonresident contractors; “contractor” defined. For the purpose of this act, “contractor” includes individuals, partnerships, firms or corporations, or other associations of persons engaged in the business of the construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains, streets, disposal plants, water filters, tanks […]
79-1006 Tax situs of property; nonresidents; elevators.
79-1006. Tax situs of property; nonresidents; elevators. The tax situs of the property of merchants and manufacturers shall be the taxing district where such business or manufacturing is carried on and in case any such merchant or manufacturer shall have more than one place of business in the state of Kansas each such place of […]
79-1007 Manufacturer to list value of all engines, tools and machinery not forming part of real property used in manufacturing.
79-1007. Manufacturer to list value of all engines, tools and machinery not forming part of real property used in manufacturing. Every manufacturer shall list the value of all engines, tools and machinery of every description, not forming part of any parcel of the real property used or designated to be used in any process of […]