MARIJUANA AND CONTROLLED SUBSTANCES

K.S.A. ch. 79, art. 52

in effect

K.S.A. 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. 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 any drug or substance, whether real or counterfeit, as defined by K.S.A. 21-5701 , and amendments thereto, which is held, possessed, transported, transferred, sold or offered to be sold in violation of the laws of Kansas. Such term shall not include marijuana; (c) "dealer" means any person who, in violation of Kansas law, manufactures, produces, ships, transports or imports into Kansas or in any manner acquires or possesses more than 28 grams of marijuana, or more than one gram of any controlled substance, or 10 or more dosage units of any controlled substance which is not sold by weight; (d) "domestic marijuana plant" means any cannabis plant at any level of growth which is harvested or tended, manicured, irrigated, fertilized or where there is other evidence that it has been treated in any other way in an effort to enhance growth. L. 1987, ch. 366, § 1; L. 1990, ch. 359, § 1; L. 2009, ch. 32, § 63; July 1. Law Review and Bar Journal References: "Kansas Denies Religion-Based Defense to Rastafarians on Marijuana Charges [State v. McBride, 955 P.2d 133 (Kan.Ct.App.1998)]," Brendon C. Taylor, 38 W.L.J. 307 (1998). "When Good Property Goes Bad," Colin D. Wood, 70 J.K.B.A. No. 3, 24 (2001). "Criminal Procedure Survey of Recent Cases," 49 K.L.R. 937 (2001). "Criminal Procedure Survey of Recent Cases," 50 K.L.R. 901 (2002). Attorney General's Opinions: Controlled substances; dealer defined; forfeiture of conveyance. 88-29. CASE ANNOTATIONS 1. Information obtained hereunder usable only for enforcement of act; act does not violate privilege against self-incrimination. State v. Durrant, 244 Kan. 522, 523, 535, 769 P.2d 1174 (1989). 2. Exclusion of evidence on grounds of remoteness that substantially impairs state's case examined. State v. Griffin, 246 Kan. 320, 787 P.2d 701 (1990). 3. Materials directly or indirectly obtained as "Fruit of Poisonous Tree" excluded from evidence. State v. Daly, 14 Kan. App. 2d 310, 313, 789 P.2d 1203 (1990). 4. Imposition of tax on marijuana and controlled substances does not violate due process clause of Fourteenth Amendment. State v. Matson, 14 Kan. App. 2d 632, 640, 798 P.2d 488 (1990). 5. Kansas drug tax act does not violate due process provisions of U.S. Constitution. State v. Berberich, 248 Kan. 854, 862, 868, 811 P.2d 1192 (1991). 6. Whether Kansas department of revenue is bound by state's plea bargain regarding drug stamp tax owed examined. Dickerson v. Kansas Dept. of Revenue, 253 Kan. 843, 848, 852, 855, 863 P.2d 364 (1993). 7. Whether use of information of prior criminal conduct obtained under immunity at defendant's sentencing violated immunity examined. Cabral v. State, 19 Kan. App. 2d 456, 462, 871 P.2d 1285 (1994). 8. Kansas drug tax act does not impose a criminal penalty for double jeopardy purposes. State v. Jensen, 259 Kan. 781, 782, 915 P.2d 109 (1996). 9. Taxpayer must have possession of controlled substance for sufficient time to affix stamp to incur tax liability under KDTA (K.S.A. 79-5201 et seq.). In re Burrell, 22 Kan. App. 2d 109, 110, 912 P.2d 187 (1996). 10. Act does not impose criminal penalty for double jeopardy purposes under U.S. or Kansas constitutions. State v. Yeoman, 24 Kan. App. 2d 639, 951, P.2d 964 (1997). 11. Trial court ruling that prohibited defendants from asserting free exercise argument in marijuana cultivation case upheld. State v. McBride, 24 Kan. App. 2d 909, 913, 955 P.2d 133 (1998). 12. Prosecution failure to prove defendant qualified as drug dealer constituted reversible error in drug tax stamp charge. State v. Hutcherson, 25 Kan. App. 2d 501, 503, 968 P.2d 1109 (1998). 13. Drug tax stamp conviction reversed based on insufficient evidence that defendant possessed enough drugs to trigger statute. State v. Beal, 26 Kan. App. 2d 837, 843, 994 P.2d 669 (2000). 14. Habeas corpus relief denied where state supreme court ruled charges did not constitute double jeopardy. Jensen v. Bouker, 96 F. Supp. 2d 1167, 1172 (2000). 15. Drug tax on marijuana is not an unconstitutional ad valorem tax as it is based on weight, not value; mere possession is sufficient for conviction. State v. Engles, 270 Kan. 530, 17 P.3d 355 (2001). 16. Search of vehicle upheld; case law on vehicle searches discussed and applied. State v. Davison, 41 Kan. App. 2d 140, 202 P.3d 44 (2009). 17. Conviction hereunder upheld; traffic stop and smell of marijuana provided probable cause for search. State v. Preston, 41 Kan. App. 2d 981, 207 P.3d 1081 (2009).

K.S.A. 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 marijuana plant, $.40; (3) on each gram of a dry domestic marijuana plant, $.90; (4) on each gram of controlled substance, or portion of a gram, $200; and (5) on each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000. (b) For the purpose of calculating the tax hereunder, an ounce of marijuana or other controlled substance is measured by the weight of the substance in the dealer's possession. The weight of the marijuana or controlled substance includes all material, mixture or preparation that is added to the marijuana or controlled substance. L. 1987, ch. 366, § 2; L. 1990, ch. 359, § 2; July 1. CASE ANNOTATIONS 1. Constitutionality of act and uses of information obtained thereunder determined. State v. Durrant, 244 Kan. 522, 526, 769 P.2d 1174 (1989). 2. Cited in opinion holding that Kansas drug tax act does not violate due process provisions of U.S. Constitution. State v. Berberich, 248 Kan. 854, 862, 811 P.2d 1192 (1991). 3. Whether Kansas department of revenue is bound by state's plea bargain regarding drug stamp tax owed examined. Dickerson v. Kansas Dept. of Revenue, 253 Kan. 843, 846, 847, 848, 849, 863 P.2d 364 (1993). 4. Taxpayer must have possession of controlled substance for sufficient time to affix stamp to incur tax liability under KDTA (K.S.A. 79-5201 et seq.). In re Burrell, 22 Kan. App. 2d 109, 113, 912 P.2d 187 (1996). 5. Plea agreement estopping additional tax collection hereunder distinguishable from plea agreement involving inmate trust account administrative fee. Roark v. Graves, 262 Kan. 194, 198, 936 P.2d 245 (1997). 6. Amount of controlled substance in defendant's possession insufficient to sustain drug tax stamp violation. State v. Lockhart, 24 Kan. App. 2d 488, 494, 947 P.2d 461 (1997). 7. Habeas corpus relief denied where state supreme court ruled charges did not constitute double jeopardy. Jensen v. Bouker, 96 F. Supp. 2d 1167, 1168 (2000). 8. Drug tax stamp provisions apply to possession of marketable controlled substances, but not to possession of partially manufactured items or by-products of process. State v. Capps, 33 Kan. App. 2d 37, 99 P.3d 138 (2004).

K.S.A. 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 director of taxation shall adopt a uniform system of providing, affixing and displaying official stamps, labels or other indicia for marijuana and controlled substances upon which a tax is imposed. (c) The secretary of revenue shall adopt rules and regulations necessary to administer and enforce the provisions of this act. L. 1987, ch. 366, § 3; July 1. Law Review and Bar Journal References: "Kansas Denies Religion-Based Defense to Rastafarians on Marijuana Charges [State v. McBride, 955 P.2d 133 (Kan.Ct.App.1998)]," Brendon C. Taylor, 38 W.L.J. 307 (1998). CASE ANNOTATIONS 1. Constitutionality of act and uses of information obtained thereunder determined. State v. Durrant, 244 Kan. 522, 526, 769 P.2d 1174 (1989). 2. Cited in opinion holding that Kansas drug tax act does not violate due process provisions of U.S. Constitution. State v. Berberich, 248 Kan. 854, 862, 811 P.2d 1192 (1991). 3. State prosecution on drug possession charges following imposition of drug tax penalty did not violate double jeopardy. Simpson v. Bouker, 249 F.3d 1204, 1207 (2001).

K.S.A. 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) Official stamps, labels or other indicia to be affixed to all marijuana, domestic marijuana plants or controlled substances shall be purchased from the director of taxation. The purchaser shall pay 100% of face value for each stamp, label or other indicia at the time of purchase. Each such stamp, label or other indicia shall only be valid for three months after its date of issuance. The director shall issue the stamps, labels or other indicia in denominations in multiples of $10. Any person may purchase any such stamp, label or other indicia without disclosing such person's identity. (c) When a dealer purchases, acquires, transports, or imports into this state marijuana, domestic marijuana plants or controlled substances on which a tax is imposed by K.S.A. 79-5202 , and amendments thereto, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the marijuana, domestic marijuana plant or controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once. (d) Taxes imposed upon marijuana, domestic marijuana plants or controlled substances by this act are due and payable immediately upon acquisition or possession in this state by a dealer. Interest on tax liabilities shall accrue at the rate prescribed by subsection (a) of K.S.A. 79-2968 , and amendments thereto, from the date the tax was due until paid. L. 1987, ch. 366, § 4; L. 1990, ch. 359, § 3; July 1. CASE ANNOTATIONS 1. Exclusion of evidence on grounds of remoteness that substantially impairs state's case examined. State v. Griffin, 246 Kan. 320, 787 P.2d 701 (1990). 2. Test to determine whether search warrant meets constitutional requirements discussed; specificity, technical irregularities, search by affiant examined. State v. LeFort, 248 Kan. 332, 334, 806 P.2d 986 (1991). 3. Cited in opinion holding that Kansas drug tax act does not violate due process provisions of U.S. Constitution. State v. Berberich, 248 Kan. 854, 862, 811 P.2d 1192 (1991). 4. Whether Kansas department of revenue is bound by state's plea bargain regarding drug stamp tax owed examined. Dickerson v. Kansas Dept. of Revenue, 253 Kan. 843, 852, 863 P.2d 364 (1993). 5. Assessments ordered pursuant to drug tax act (K.S.A. 79-5201 et seq.) do not constitute criminal punishment for double jeopardy purposes. State v. Gulledge, 257 Kan. 915, 896 P.2d 378 (1995). 6. Taxpayer must have possession of controlled substance for sufficient time to affix stamp to incur tax liability under KDTA (K.S.A. 79-5201 et seq.). In re Burrell, 22 Kan. App. 2d 109, 113, 117, 912 P.2d 187 (1996). 7. Amount of controlled substance in defendant's possession insufficient to sustain drug tax stamp violation. State v. Lockhart, 24 Kan. App. 2d 488, 494, 947 P.2d 461 (1997). 8. Prosecution failure to prove defendant qualified as drug dealer constituted reversible error in drug tax stamp charge. State v. Hutcherson, 25 Kan. App. 2d 501, 503, 968 P.2d 1109 (1998). 9. No grace period to purchase and affix drug tax stamp; tax is payable immediately upon possession. State v. Alvarez, 29 Kan. App. 2d 368, 28 P.3d 404 (2001). 10. Drug tax stamp; no grace period to obtain and affix. State v. Curry, 29 Kan. App. 2d 392, 28 P.3d 1019 (2001). 11. Conviction under statute valid whether or not controlled substance was in usable form. State v. Schoonover, 281 Kan. 453, 512, 133 P.3d 48 (2006). 12. Defendant had sufficient access and control over methamphetamine to immediately affix drug tax stamps. State v. Unruh, 281 Kan. 520, 536, 133 P.3d 35 (2006). 13. Drug tax stamp must be affixed immediately upon possession of the controlled substance. State v. Sykes, 35 Kan. App. 2d 517, 535, 132 P.3d 485 (2006). 14. Convictions hereunder vacated; trial court to conduct hearing to determine whether evidence is fruit of poisonous tree. State v. Poulton, 286 Kan. 1, 4, 179 P.3d 1145 (2008). 15. Cited; conviction hereunder reversed; impoundment of vehicle by law enforcement held unreasonable. State v. Branstetter, 40 Kan. App. 2d 1167, 1169, 199 P.3d 1272 (2009). 16. Defendant who fails to participate in ordered drug abuse treatment program is subject to serve underlying prison sentence. State v. Bee, 288 Kan. 733, 207 P.3d 244 (2009).

K.S.A. 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 knowledge or information available to the director of taxation; mail to the taxpayer at the taxpayer's last known address or serve in person, a written notice of the amount of tax, penalties and interest; and demand its immediate payment. If payment is not immediately made, because collection of every assessment made hereunder is presumed to be in jeopardy due to the nature of the commodity being taxed, the director may immediately collect the tax, penalties and interest in any manner provided by K.S.A. 79-5212 , and amendments thereto. (b) The tax, penalties and interest assessed by the director of taxation are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show their incorrectness or invalidity. Any statement filed by the director of taxation with the court or any other certificate by the director of taxation of the amount of tax, penalties and interest determined or assessed is admissible in evidence and is prima facie evidence of the facts it contains. (c) In making an assessment pursuant to subsection (a), the director of taxation may consider but shall not be bound by a plea agreement or judicial determination made in any criminal case. (d) Within 15 days after the mailing or personal service of such notice of assessment pursuant to subsection (a), the taxpayer may request an informal conference with the secretary of revenue or the secretary's designee relating to the tax, penalties and interest assessed by filing a written request with the secretary or the secretary's designee. Such written request shall set forth the taxpayer's objections to the assessment. The purpose of such conference shall be to review and reconsider all facts and issues that underlie the assessment. The informal conference shall not constitute an adjudicative proceeding under the Kansas administrative procedure act and the rules of evidence shall not apply. No record of the informal conference shall be made except at the request and expense of the taxpayer. The taxpayer may be represented at the informal conference by an attorney licensed in the state of Kansas. The taxpayer may also present written or verbal information from other persons. The secretary or the secretary's designee may confer at any time with any employee of the department of revenue who has factual information relating to the assessment under reconsideration. The secretary or the secretary's designee shall issue a written final determination within 270 days of the date of the request for informal conference unless the parties agree in writing to extend the time for issuing such final determination. A final determination issued within or after 270 days, with or without extension, constitutes final agency action subject to administrative review by the state board of tax appeals pursuant to K.S.A. 74-2438 , and amendments thereto. In the event that a written final determination is not rendered within 270 days or within an agreed extension, the taxpayer may appeal the assessment to the state board of tax appeals within 30 days after the expiration date of the 270 days or agreed extension. A taxpayer's request for an informal conference shall not stay the collection of the assessment but shall stay the sale of real or personal property, or the disposal of firearms, seized pursuant to K.S.A. 79-5212 , and amendments thereto, until the final determination is made by the secretary or the secretary's designee. A taxpayer's appeal to the state board of tax appeals shall not stay the collection of the assessment but shall stay the sale of real or personal property seized pursuant to K.S.A. 79-5212 , and amendments thereto, until a decision is rendered by the state board of tax appeals. L. 1987, ch. 366, § 5; L. 1990, ch. 359, § 4; L. 1991, ch. 287, § 1; L. 1994, ch. 259, § 1; L. 2004, ch. 173, § 19; L. 2005, ch. 141, § 7; L. 2008, ch. 109, § 118; L. 2014, ch. 141, § 125; July 1. CASE ANNOTATIONS 1. Cited in opinion holding that Kansas drug tax act does not violate due process provisions of U.S. Constitution. State v. Berberich, 248 Kan. 854, 863, 811 P.2d 1192 (1991). 2. Cited in court's holding that until tax warrant returned unsatisfied in full (K.S.A. 79-3255), director of revenue has no right to garnishment. State Director of Taxation v. McNabb, 17 Kan. App. 2d 578, 579, 841 P.2d 462 (1992). 3. Whether Kansas department of revenue is bound by state's plea bargain regarding drug stamp tax owed examined. Dickerson v. Kansas Dept. of Revenue, 253 Kan. 843, 852, 853, 855, 863 P.2d 364 (1993). 4. Assessments ordered pursuant to drug tax act (K.S.A. 79-5201 et seq.) do not constitute criminal punishment for double jeopardy purposes. State v. Gulledge, 257 Kan. 915, 917, 896 P.2d 378 (1995). 5. Kansas drug tax act does not impose a criminal penalty for double jeopardy purposes. State v. Riley, 259 Kan. 774, 791, 915 P.2d 774 (1996). 6. Burden is on a taxpayer to rebut the presumption of the assessment; exclusionary rule not precluded. In re Tax Appeal of Burch, 296 Kan. 713, 294 P.3d 1155 (2013).

K.S.A. 79-5206 Same; report and return confidential.

79-5206. Same; report and return confidential. Neither the director of taxation nor a public employee may reveal facts contained in a report or return required by this act, nor can any information contained in such a report or return be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this act from the taxpayer making the return. L. 1987, ch. 366, § 6; July 1. CASE ANNOTATIONS 1. Legislature intended to extend use immunity and derivative use-immunity to persons complying with act. State v. Durrant, 244 Kan. 522, 523, 534, 769 P.2d 1174 (1989). 2. Habeas corpus relief denied where state supreme court ruled charges did not constitute double jeopardy. Jensen v. Bouker, 96 F. Supp. 2d 1167, 1173 (2000).

K.S.A. 79-5207 Same; examination of records by director; subpoenas.

79-5207. Same; examination of records by director; subpoenas. For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this act, the director of taxation may examine, or cause to be examined, any books, papers, records or memoranda, that may be relevant to making such determinations, whether the books, papers, records or memoranda, are the property of or in the possession of the dealer or another person. The director of taxation may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon demand of the director of taxation or any examiner or investigator, the court shall issue a subpoena for the attendance of a witness or the production of books, papers, records or memoranda. The director of taxation may also issue subpoenas. Disobedience of subpoenas issued under this act is punishable by the district court of the district in which the subpoena is issued, or, if the subpoena is issued by the director of taxation, by the district court of the district in which the party served with the subpoena is located, in the same manner as contempt of district court. L. 1987, ch. 366, § 7; July 1. CASE ANNOTATIONS 1. Constitutionality of act and uses of information obtained thereunder determined. State v. Durrant, 244 Kan. 522, 527, 769 P.2d 1174 (1989).

K.S.A. 79-5208 Same; tax and criminal penalties for violation of act.

79-5208. Same; tax and criminal penalties for violation of act. Any dealer violating this act is subject to a penalty of 100% of the tax in addition to the tax imposed by K.S.A. 79-5202 and amendments thereto. In addition to the tax penalty imposed, a dealer distributing or possessing marijuana or controlled substances without affixing the appropriate stamps, labels or other indicia is guilty of a severity level 10 felony. L. 1987, ch. 366, § 8; L. 1994, ch. 291, § 83; July 1. CASE ANNOTATIONS 1. Cited; search and seizure with warrant based on observations of state park custodian; private citizen not agent of state examined. State v. Smith, 243 Kan. 715, 717, 763 P.2d 632 (1988). 2. Constitutionality of act and uses of information obtained thereunder determined. State v. Durrant, 244 Kan. 522, 527, 769 P.2d 1174 (1989). 3. Possession of controlled substance without affixing stamps is distinct from mere possession (K.S.A. 65-4127b); neither is included offense of other. State v. Berberich, 248 Kan. 854, 862, 811 P.2d 1192 (1991). 4. Whether Kansas department of revenue is bound by state's plea bargain regarding drug stamp tax owed examined. Dickerson v. Kansas Dept. of Revenue, 253 Kan. 843, 852, 853, 863 P.2d 364 (1993). 5. Admissibility of bloodhound tracking evidence examined. State v. Wainwright, 18 Kan. App. 2d 449, 450, 856 P.2d 163 (1993). 6. Whether judge erred by using inappropriate standard in reviewing probable cause to hold defendant examined. State v. Bockert, 257 Kan. 488, 491, 893 P.2d 832 (1995). 7. Kansas drug tax act does not impose a criminal penalty for double jeopardy purposes. State v. Riley, 259 Kan. 774, 792, 915 P.2d 774 (1996). 8. Taxpayer must have possession of controlled substance for sufficient time to affix stamp to incur tax liability under KDTA (K.S.A. 79-5201 et seq.). In re Burrell, 22 Kan. App. 2d 109, 114, 116, 912 P.2d 187 (1996). 9. Court must instruct defendant was in possession of controlled substance sufficient time to affix tax stamps. State v. Edwards, 27 Kan. App. 2d 754, 9 P.3d 568 (2000). 10. Habeas corpus relief denied where state supreme court ruled charges did not constitute double jeopardy. Jensen v. Bouker, 96 F. Supp. 2d 1167, 1168 (2000). 11. Charged hereunder in case involving suppression of evidence when no Miranda warnings given. State v. Schultz, 289 Kan. 334, 212 P.3d 150 (2009). 12. Search of vehicle upheld; case law on vehicle searches discussed and applied. State v. Davison, 41 Kan. App. 2d 140, 202 P.3d 44 (2009). 13. Conviction hereunder upheld; traffic stop and smell of marijuana provided probable cause for search. State v. Preston, 41 Kan. App. 2d 981, 207 P.3d 1081 (2009). 14. Evidence of violation suppressed; trooper's suspicion of loose ladder dispelled, detention thereafter unlawful. State v. Diaz-Ruiz, 42 Kan. App. 2d 325, 211 P.3d 836 (2009). 15. Defendant's possession of both marijuana and methamphetamine without the appropriate drug tax stamps affixed, at the same time and location and without any proof that the drugs were acquired at different times, constitutes a single crime that should not have been charged in two counts. State v. Pribble, 304 Kan. 824, 831, 375 P.3d 966 (2016).

K.S.A. 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. L. 1987, ch. 366, § 9; July 1.

K.S.A. 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. L. 1987, ch. 366, § 10; July 1. CASE ANNOTATIONS 1. Constitutionality of act and uses of information obtained thereunder determined. State v. Durrant, 244 Kan. 522, 526, 769 P.2d 1174 (1989). 2. Cited in opinion holding that Kansas drug tax act does not violate due process provisions of U.S. Constitution. State v. Berberich, 248 Kan. 854, 862, 811 P.2d 1192 (1991).

K.S.A. 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 , and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the state general fund. The appraised value of a firearm seized and disposed of pursuant to K.S.A. 79-5212 , and amendments thereto, which is applied to a taxpayer's liability shall not be considered as a collection of moneys under this section. The director of taxation shall remit 75% of all moneys received from the collection of assessments of delinquent taxes and penalties imposed pursuant to the provisions of K.S.A. 79-5201 et seq., and amendments thereto, as follows: (a) If the law enforcement agency which conducted the investigation is a county agency, the entire amount shall be deposited in the county treasury and credited to a special law enforcement trust fund for use solely for law enforcement and criminal prosecution purposes; (b) if the law enforcement agency which conducted the investigation is a city agency, the entire amount shall be deposited in the city treasury and credited to a special law enforcement trust fund for use solely for law enforcement and criminal prosecution purposes; and (c) if more than one law enforcement agency is substantially involved in the investigative process, the amount shall be distributed equally among the city, county and state law enforcement agencies involved and credited to the appropriate county and city special law enforcement trust funds and state law enforcement agency funds unless an alternate distribution is mutually agreed upon by the law enforcement agencies involved and submitted in writing to the director of taxation. Funds received by city and county treasurers shall not be considered to be a source of revenue to meet normal operating expenses of law enforcement agencies. L. 1989, ch. 287, § 1; L. 1991, ch. 287, § 2; L. 1994, ch. 259, § 2; L. 2001, ch. 5, § 468; L. 2005, ch. 141, § 8; July 1.

K.S.A. 79-5212 Taxation of marijuana and controlled substances; warrants for collection of tax, issuance, execution and returns; seizure and sale of property; tax liens; disposition of firearms.

79-5212. Taxation of marijuana and controlled substances; 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 issue one or more warrants for the immediate collection of the amount due, directed to the sheriff of any county of the state commanding the sheriff to seize and sell the real and personal property of the taxpayer, or to seize, appraise and dispose of the firearms of the taxpayer, found within the sheriff's county to satisfy the amount specified on the warrant and the cost of executing the warrant. The director of taxation may also issue one or more warrants directed to any employee of the department of revenue commanding the employee to seize and sell the real and personal property of the taxpayer, or to seize, appraise and dispose of the firearms of the taxpayer, found anywhere within the state of Kansas to satisfy the amount specified on the warrant and the cost of executing the warrant. A copy of the warrant shall also be mailed to the taxpayer at the taxpayer's last known address or served upon the taxpayer in person. (b) The sheriff or department of revenue employee shall proceed to execute upon the warrant in the same manner as provided for attachment orders by K.S.A. 60-706 , 60-707 and 60-710 , and amendments thereto, except as otherwise provided herein. In the execution of a warrant issued to a department of revenue employee, the employee shall have all of the powers conferred by law upon sheriffs. Any law enforcement officer may assist in the execution of a warrant if requested to do so by a department of revenue employee. (c) No law exempting any goods and chattels, land and tenements from forced sale under execution shall apply to a seizure and sale, or in the case of firearms, sale or disposal, under any warrant. (d) A third party holding funds or other personal property of the taxpayer shall immediately, or as soon thereafter as possible, after service of the warrant on such third party, deliver such funds or other personal property to the sheriff or department of revenue employee, who shall then deliver such to the director of taxation or the director's designee for deposit toward the balance due on the taxpayer's assessment. (e) The sheriff or department of revenue employee shall make return of such warrant to the director of taxation within 60 days from the date of the warrant. If property is seized, then the sheriff or department of revenue employee shall also make return of such warrant to the clerk of the district court in the county where the property was seized. (f) (1) If the taxpayer fails to appeal the assessment as provided by K.S.A. 79-5205 (b), and amendments thereto, or if the taxpayer requests a hearing and a final order has been entered by the director of taxation as to the correctness of the assessment, then the sheriff or department of revenue employee shall sell the seized property at public auction, except that firearms may be sold at public auction or disposed of as provided in paragraph (2). The provisions of K.S.A. 60-2406 , and amendments thereto, shall apply to liens against the property being sold. Notice of the sale of personal property shall be given in accordance with K.S.A. 60-2409 , and amendments thereto. Notice of the sale of real property shall be given in accordance with K.S.A. 60-2410 , and amendments thereto. The taxpayer shall have the right to redeem real property within a period of six months from the date of the sale. (2) In the case of seized firearms not sold, the director of taxation shall obtain an appraisal value performed by a federally licensed firearms dealer or an employee thereof. Such value shall be credited against the taxpayer's outstanding liability. Subsequent to such appraisal and credit against the taxpayer's outstanding liability, the director shall transfer such firearm or firearms as follows: (A) If the firearm or firearms have historical significance, the director may transfer the firearm or firearms to the Kansas state historical society; (B) the director may transfer the firearm or firearms to the secretary of wildlife and parks; (C) the director may transfer the firearm or firearms to the director of the Kansas bureau of investigation; or (D) the director may transfer the firearm or firearms to such city or county law enforcement agency where the firearm was seized. (3) At least 30 days prior to the transfer of such firearm or firearms, pursuant to this subsection, the director shall give written notice by mail to the taxpayer at the taxpayer's last known address of the appraised value of such firearm or firearms and the date that the director intends to transfer such firearm or firearms. The taxpayer may appeal the appraised value of any such firearm or firearms by filing a written request for a hearing before the district court in which the tax warrant used to seize such firearm or firearms was filed. Such request must be filed with the district court within 15 days after such notice to the taxpayer was mailed by the director. If no appeal is filed with the district court within 15 days, or if upon appeal the district court rules against the taxpayer, the director shall transfer such firearm or firearms. (g) The director of taxation may also direct the sheriff or department of revenue employee to file any warrant issued pursuant to subsection (a) with the clerk of the district court of any county in Kansas, and thereupon the clerk shall enter in the appearance docket the name of the taxpayer mentioned in the warrant, the amount of the tax or portion of it, interest and penalties for which the warrant is issued and the date such copy is filed and note the taxpayer's name in the general index. No fee shall be charged for such entry. The amount of such warrant shall thereupon become a lien upon the title to, and interest in, the real property of the taxpayer located within such county. Thereupon, the director of taxation shall have the same remedies to collect the amount of the tax, penalty and interest, as if the state of Kansas had recovered judgment against the taxpayer, including immediately garnishing the wages or other property of the taxpayer pursuant to K.S.A. 60-716 et seq., and amendments thereto. Such remedies shall be in addition to the other collection remedies provided herein. (h) The director of taxation shall have the right at any time to issue alias warrants until the full amount of the tax, penalty and interest is collected. L. 1994, ch. 259, § 3; L. 2005, ch. 141, § 9; L. 2012, ch. 47, § 130; L. 2023, ch. 7, § 143; July 1.

Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/ksa_ch79.htmlFetched: 10/20/2026