Article

General Provisions

K.S.A. 12-1— Reserved
K.S.A. 12-1,100— Reserved
K.S.A. 12-1,101— Tax upon gross earnings derived from money, notes and other evidence of debt; imposition by counties, cities and townships, procedure; rate of tax; petition for elimination of tax; petition to impose tax
K.S.A. 12-1,102— Same; definitions
K.S.A. 12-1,103— Repealed
K.S.A. 12-1,103a— Same; tax situs
K.S.A. 12-1,104— Local option intangibles tax; filing of returns, procedure and forms; persons required to file and pay tax
K.S.A. 12-1,105— Same; penalty for refusal or failure to file return
K.S.A. 12-1,106— Same; time of payment; collection
K.S.A. 12-1,107— Same; disposition of tax receipts
K.S.A. 12-1,108— Same; inspection of returns; unlawful acts, penalty
K.S.A. 12-1,109— Same; exemptions
K.S.A. 12-1,110— Same; rules and regulations
K.S.A. 12-1,115— Collection of certain unpaid special assessments; action in district court for debt
K.S.A. 12-1,116— Reserved
K.S.A. 12-1,117— Municipal equipment reserve fund; purpose; investment and transfer of moneys in fund
K.S.A. 12-1,118— Multi-year capital improvement fund; purpose; investment and transfer of moneys in fund
K.S.A. 12-1,119— Consolidated street and highway fund; transfer of moneys; use of moneys
K.S.A. 12-1,120— Fingerprinting of chief of police
K.S.A. 12-1,121— Publication of notices, advertisements or other publications; failure to publish in strict compliance with law; validity
K.S.A. 12-101— Corporate powers; home rule of local affairs and government
K.S.A. 12-101a— Authority to levy tax for general fund
K.S.A. 12-102— Name
K.S.A. 12-103— How powers exercised
K.S.A. 12-104— "Governing body" defined
K.S.A. 12-104a— Cities, consolidated cities and counties; procedure for filling prolonged vacancies
K.S.A. 12-104b— City governing body members; volunteer activities
K.S.A. 12-105— Repealed
K.S.A. 12-105a— Uniform procedure for payment of claims and other indebtedness by municipalities; definitions
K.S.A. 12-105b— Uniform procedure for payment of claims; presentment of claims; claims which could give rise to action under Kansas tort claims act; notice, contents, limitation on commencement of action; payments in advance of approval; auditing; approval
K.S.A. 12-106— Repealed
K.S.A. 12-107— Repealed
K.S.A. 12-108— Repealed
K.S.A. 12-110— Repealed
K.S.A. 12-110a— Purchase, repair or replacement of certain equipment, apparatus or machinery; no-fund warrants or bonds; procedure; limitations
K.S.A. 12-110b— Special fund for law enforcement and purchase of ambulance and firefighting equipment; tax levies, use of proceeds; protest petition and election; investment of fund
K.S.A. 12-110c— Purchase of fire-fighting equipment; issuance of general obligation bonds; procedure; limitations
K.S.A. 12-110d— Special fund for replacement of ambulance or emergency medical service equipment; transfer, use and budgeting of funds; municipality defined
K.S.A. 12-111— Fire fighting beyond territorial limits of city or township; privileges and immunities
K.S.A. 12-111a— Exemption of certain annuities, pensions and benefits of policemen and firemen from taxes and civil liability; exception, qualified domestic relations order
K.S.A. 12-111b— Application of K.S.A. 12-111a, 13-14a10, 14-10a10 and 74-4978g
K.S.A. 12-112— Repealed
K.S.A. 12-113— Repealed
K.S.A. 12-114— Repealed
K.S.A. 12-115— Repealed
K.S.A. 12-120— Destruction of certain records
K.S.A. 12-121— Same; application of act
K.S.A. 12-122— Reproduction of records on film
K.S.A. 12-123— Same; evidence in courts or administrative agencies
K.S.A. 12-124— Repealed
K.S.A. 12-125— Repealed
K.S.A. 12-126— Repealed
K.S.A. 12-127— Repealed
K.S.A. 12-137— Limitations and procedures for exercise of constitutional home rule power of taxation or other revenue measures; ordinance; notice; referendum
K.S.A. 12-138— Same; election procedure; notice of election
K.S.A. 12-138a— Initiative election on levying tax or other revenue measure
K.S.A. 12-138b— Continuation in effect of tax or other revenue measures
K.S.A. 12-138c— Taxes levied under home rule; prohibition under certain circumstances
K.S.A. 12-139— Repealed
K.S.A. 12-140— Cities prohibited from levying taxes on income; exception
K.S.A. 12-141— Repealed
K.S.A. 12-142— Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception
K.S.A. 12-143— City vehicle tax authorized; tax situs; amount of tax
K.S.A. 12-144— Same; approval by election required
K.S.A. 12-145— Same; exemptions
K.S.A. 12-146— Same; use of tax proceeds
K.S.A. 12-147— Tax subdivisions authorized to enter into agreements with owners of tax exempt property for payments in lieu of taxes
K.S.A. 12-148— Same; contract provisions; apportionment of revenues
K.S.A. 12-149— Same; budgeting of revenues
K.S.A. 12-150— Agreements with county commissioners for auditing of books and records of certain political subdivisions and quasi-municipal corporations
K.S.A. 12-151— Property of city exempt from levy, execution and sale; judgments not lien on property
K.S.A. 12-152— Contracts for electric lighting of streets, hospitals and other public health facilities and for furnishing electric power to hospitals and other public health facilities
K.S.A. 12-153— Filing with register of deeds any ordinance or resolution creating certain special districts; duties of register of deeds
K.S.A. 12-154— Election to change name of city; resolution or petition therefor; similarity to name of another city, certificate of secretary of state
K.S.A. 12-155— Same; certification of resolution or petition; submission of proposition by county election officer
K.S.A. 12-156— Same; form of proposition; notice; expenses
K.S.A. 12-157— Same; canvass; approval of proposition, effect
K.S.A. 12-158— Election supplemental and alternative to other procedures
K.S.A. 12-159— Repealed
K.S.A. 12-171— Petty cash funds; establishment, records and reports; restoration of moneys in fund; use; bond of responsible employees
K.S.A. 12-172— Repealed
K.S.A. 12-173— Repealed
K.S.A. 12-175— Repealed
K.S.A. 12-176— Repealed
K.S.A. 12-176a— Repealed
K.S.A. 12-177— Repealed
K.S.A. 12-182— Repealed
K.S.A. 12-183— Hospitals; maintenance and improvement; tax levies, use of proceeds
K.S.A. 12-184— Adoption or abandonment of forms of city government; submission to electors, how; petition; notice of election
K.S.A. 12-184a— Form of government continued
K.S.A. 12-184b— Forms of governments; adoption; abandonment procedures; governing body; terms of office; other
K.S.A. 12-185— Cities between 100,000 and 160,000 population and agencies thereof operating residential property outside city; payment in lieu of taxes to school district
K.S.A. 12-186— Same; use of moneys by school district
K.S.A. 12-187— Countywide and city retailers' sales taxes; procedure for imposition; election required; rate; use of revenue; validation of certain elections; continuation in effect of certain taxes; authority for imposition; statement of purpose and whether apportionment formula applies
K.S.A. 12-187a— Same; power conferred to impose tax outside of boundaries
K.S.A. 12-187b— Repealed
K.S.A. 12-188— Repealed
K.S.A. 12-189— Rates, general and special purposes, exceptions for certain counties; administration and collection by state; refunds; remittance to cities and counties; monthly reports; confidentiality requirements
K.S.A. 12-189a— Same; certain sales exempt from state sales tax subject to local tax
K.S.A. 12-189b— Repealed
K.S.A. 12-189c— Repealed
K.S.A. 12-189d— Sales of bingo cards, faces and instant bingo tickets; exempt
K.S.A. 12-189e— Repealed
K.S.A. 12-189f— Repealed
K.S.A. 12-189g— City retailer's sales tax; validation of certain election results of the city of Latham
K.S.A. 12-190— Repealed
K.S.A. 12-191— Same; situs of taxable transactions; rules and regulations; effective date for collection of taxes; revenue in excess of budget, disposition
K.S.A. 12-191a— Repealed
K.S.A. 12-192— Apportionment of revenue from countywide retailers' sales tax between county and cities located therein, exceptions; notification of state sales tax collected in county for preceding year; county clerks to provide secretary information necessary for apportionment
K.S.A. 12-192a— Repealed
K.S.A. 12-192b— Repealed
K.S.A. 12-192c— Repealed
K.S.A. 12-193— Repealed
K.S.A. 12-194— Same; city and county excise taxes prohibited, exceptions; rate increase for certain development excise taxes, election required
K.S.A. 12-195— Same; use of proceeds for payment of bonds prohibited; exceptions
K.S.A. 12-195a— Same; allotment of county proceeds to townships
K.S.A. 12-195b— Same; pledge of proceeds for payment of bonds; conditions
K.S.A. 12-196— Same; transfer of revenue to road and bridge fund
K.S.A. 12-197— Same; pledging of revenue received; procedure
K.S.A. 12-198— Imposition of city and county and Washburn university compensating use tax upon tangible personal property, vehicles and vessels; rate; continued exemption for provision of certain tangible personal property exempt from taxation prior to July 1, 2003; administration and collection by state; disposition and apportionment of moneys received
K.S.A. 12-199— Imposition of city and county compensating use tax upon certain motor vehicles; rate; administration, collections and distribution