79-3109b. Purpose for intangible property tax exemption. In recognition that relief from the burden of property taxation upon money, notes and other evidence of debt will promote saving and encourage the development of individual initiative in providing for one’s own current and long-term means of support, and that such savings will provide investment capital which […]
79-3109c. Property exempt from taxation; money, notes and other evidence of debt. Money, notes and other evidence of debt are hereby exempt from all ad valorem and other property taxes levied under the laws of the state of Kansas. History: L. 1982, ch. 407, § 2; May 13.
79-3109d. Definitions. When used in this act the following terms shall have the meanings ascribed to them in this section: (a) “Money” means gold and silver coin, United States treasury notes, and other forms of currency in common use; (b) “notes and other evidence of debt” means certificates evidencing shares of stock otherwise taxable to […]
79-3109e. Application of 79-3109b to 79-3109e, inclusive. The provisions of this act shall apply to all taxable years commencing after December 31, 1981. History: L. 1982, ch. 407, § 4; May 13.
79-3121. Exemption of refunded stamped secured debts from further taxation. Any and all bonds, debentures or obligations for the payment of money issued by any state, foreign government, or political subdivision thereof, which have heretofore been stamped and rendered exempt from taxation under the provisions of chapter 327 [*], Laws of Kansas 1927, which have […]
79-3122. Certification and registration by county treasurer. Any person owning or holding as trustee, agent or other legal representative any such secured debt, which has heretofore been stamped under the provisions of said chapter 327, Laws of Kansas 1927, may present in person, or send to the office of the county treasurer of the county […]
79-3123. Notation; certification and registration fee. At the time of such certification and registration such county treasurer shall thereupon make a notation in the proper place in the book in his or her office which shows the original registration of such secured debt, to the effect that the same has been refunded and that such […]
79-3124. “Refunded” defined. The term “refunded” as used in this act shall be construed to include refunding, refinancing, extending the time of payment, or the issuance of securities in lieu of or in substitution of the original bond, debenture or obligation for the payment of money for any person heretofore stamped. History: L. 1933, ch. […]
79-3125. Perjury, penalty. Any person who shall file with any county treasurer any false statement for the purpose of obtaining the registration of any secured debt not entitled to registration as provided by the above act shall be guilty of perjury, and upon conviction thereof shall be punished by the criminal laws of the state […]
