79-5209 Same; no immunity from criminal prosecution.
79-5209. Same; no immunity from criminal prosecution. Nothing in this act shall in any manner provide immunity for a dealer from criminal prosecution pursuant to Kansas law. History: L. 1987, ch. 366, § 9; July 1.
79-5210 Same; certain persons not required to pay tax.
79-5210. Same; certain persons not required to pay tax. Nothing in this act requires persons registered under article 16 of chapter 65 of the Kansas Statutes Annotated or otherwise lawfully in possession of marijuana or a controlled substance to pay the tax required under this act. History: L. 1987, ch. 366, § 10; July 1.
79-5211 Same; disposition of revenue.
79-5211. Same; disposition of revenue. All moneys received from the collection of taxes imposed under the provisions of K.S.A. 79-5201 et seq., and amendments thereto, and 25% of all moneys collected from assessments of delinquent taxes and penalties imposed thereunder, shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, […]
79-5212 Same; warrants for collection of tax, issuance, execution and returns; seizure and sale of property; tax liens; disposition of firearms.
79-5212. Same; warrants for collection of tax, issuance, execution and returns; seizure and sale of property; tax liens; disposition of firearms. (a) Whenever a taxpayer liable to pay any tax, penalty or interest assessed pursuant to K.S.A. 79-5205, and amendments thereto, refuses or neglects to immediately pay the amount due, the director of taxation may […]
79-5122 Same; forms and information to be provided by secretary of revenue and county officials.
79-5122. Same; forms and information to be provided by secretary of revenue and county officials. (a) The secretary of revenue shall provide county officials of the several counties with such information and forms as may be necessary for the administration of the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto. The county officials […]
79-5123 Same; allocation and distribution of tax receipts; apportionment to tax levy funds.
79-5123. Same; allocation and distribution of tax receipts; apportionment to tax levy funds. All moneys received from taxes levied upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall be allocated and distributed to the appropriate taxing subdivision in the same manner as provided in K.S.A. 79-5109, and amendments […]
79-5124 Same; delinquent tax; interest; amnesty.
79-5124. Same; delinquent tax; interest; amnesty. (a) All taxes levied upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, which remain due and unpaid after the date prescribed for the payment thereof shall be subject to interest at the rate prescribed by K.S.A. 79-2004a, and amendments thereto, from the […]
79-5125 Same; rules and regulations.
79-5125. Same; rules and regulations. The secretary of revenue is hereby authorized to adopt such rules and regulations as are necessary to administer the provisions of K.S.A. 79-5118 to 79-5124, inclusive, and amendments thereto. History: L. 1994, ch. 237, § 8; Jan. 1, 1995.
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 […]