79-5301 Definitions.
79-5301. Definitions. As used in K.S.A. 79-5301 through 79-5304, and amendments thereto, the following words and phrases shall have the meanings respectively ascribed to them herein: (a) “Person” means an individual, firm, partnership, corporation, joint venture or other association of persons; (b) “Hotel, motel or tourist court” means any structure or building which contains rooms […]
79-5302 Imposition of tax; collection.
79-5302. Imposition of tax; collection. (a) Upon notification to the director of taxation that the Kansas development finance authority has established a redevelopment district pursuant to K.S.A. 74-8921, and amendments thereto, there is hereby imposed a tax at the rate of 5% upon the gross receipts derived from or paid by transient guests for sleeping […]
79-5303 Reports; examinations; administration.
79-5303. Reports; examinations; administration. (a) The tax levied and collected pursuant to K.S.A. 79-5302, and amendments thereto, shall become due and payable by the business monthly, on or before the last day of the month immediately succeeding the month in which it is collected, but any person filing an annual or quarterly return under the […]
79-5304 Interest and penalties.
79-5304. Interest and penalties. (a) If any taxpayer shall fail to pay the tax levied pursuant to K.S.A. 79-5302, and amendments thereto, at the time required by or under the provisions of K.S.A. 79-5303, and amendments thereto, there shall be added to the unpaid balance of the tax, interest at the rate per month prescribed […]
79-5201 Taxation of marijuana and controlled substances; definitions.
79-5201. Taxation of marijuana and controlled substances; definitions. As used in this act: (a) “Marijuana” means any marijuana, whether real or counterfeit, as defined by K.S.A. 2021 Supp. 21-5701, and amendments thereto, which is held, possessed, transported, transferred, sold or offered to be sold in violation of the laws of Kansas; (b) “controlled substance” means […]
79-5202 Same; imposition of tax; rates; measurement.
79-5202. Same; imposition of tax; rates; measurement. (a) There is hereby imposed a tax upon marijuana, domestic marijuana plants and controlled substances, as defined by K.S.A. 79-5201, and amendments thereto, at the following rates: (1) On each gram of marijuana, or each portion of a gram, $3.50; (2) on each gram of a wet domestic […]
79-5203 Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations.
79-5203. Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations. (a) The director of taxation shall administer this act. All tax payments required pursuant to this act shall be made to the director, and shall be accompanied by a return upon forms devised and furnished by the director. (b) The […]
79-5204 Same; evidence of payment required; purchase of stamps; validity; tax payable, when.
79-5204. Same; evidence of payment required; purchase of stamps; validity; tax payable, when. (a) No dealer may possess any marijuana, domestic marijuana plant or controlled substance upon which a tax is imposed pursuant to K.S.A. 79-5202, and amendments thereto, unless the tax has been paid as evidenced by an official stamp or other indicia. (b) […]
79-5115 Rules and regulations.
79-5115. Rules and regulations. The secretary of revenue is hereby directed to adopt such rules and regulations as are necessary to administer and carry out the provisions of this act. History: L. 1979, ch. 309, § 17; Jan. 1, 1980.
79-5205 Marijuana and controlled substances; tax assessments; notice to taxpayer; presumption that assessment valid; informal review conference, procedure.
79-5205. Marijuana and controlled substances; tax assessments; notice to taxpayer; presumption that assessment valid; informal review conference, procedure. (a) At such time as the director of taxation shall determine that a dealer has not paid the tax as provided by K.S.A. 79-5204, and amendments thereto, the director may immediately assess a tax based on personal […]