As Amended by Senate Committee
Session of 1999
SENATE BILL No. 348
By Committee on Ways and Means
3-10
10 AN ACT
concerning disclosure of certain information received by the
11 department of revenue;
amending K.S.A. 75-5133 and repealing the
12 existing section.
13
14 Be it enacted by the Legislature of the
State of Kansas:
15 Section
1. K.S.A. 75-5133 is hereby amended to read as follows:
75-
16 5133. (a) Except as otherwise more
specifically provided by law, all in-
17 formation received by the director of
taxation from applications for licen-
18 sure or registration made or returns or
reports filed under the provisions
19 of any law imposing any excise tax
administered by the director, or from
20 any investigation conducted under such
provisions, shall be confidential,
21 and it shall be unlawful for any officer or
employee of the department of
22 revenue to divulge any such information
except in accordance with other
23 provisions of law respecting the
enforcement and collection of such tax,
24 in accordance with proper judicial order
and as provided in K.S.A. 74-
25 2424, and amendments thereto.
26 (b) Nothing in
this section shall be construed to prohibit the publi-
27 cation of statistics, so classified as to
prevent identification of particular
28 reports or returns and the items thereof,
or the inspection of returns by
29 the attorney general. Nothing in this
section shall prohibit the post auditor
30 from access to all such excise tax reports
or returns in accordance with
31 and subject to the provisions of subsection
(g) of K.S.A. 46-1106, and
32 amendments thereto. Nothing in this section
shall be construed to pro-
33 hibit the disclosure of taxpayer
information from excise tax returns to
34 persons or entities contracting with the
secretary of revenue where the
35 secretary has determined disclosure of such
information is essential for
36 completion of the contract and has taken
appropriate steps to preserve
37 confidentiality.
38
(c) Notwithstanding the foregoing provisions of this section,
the di-
39 rector of taxation may provide such
information from returns and reports
40 filed under article 42 of chapter 79 of the
Kansas Statutes Annotated to
41 county appraisers as is necessary to insure
proper valuations of property.
42 Information from such returns and reports
may also be exchanged with
43 any other state agency administering and
collecting conservation or other
SB 348--Am.
2
1 taxes and fees imposed on or measured
by mineral production. Nothing
2 in this section shall prohibit the
disclosure of the following oil and gas
3 production statistics received by
the department of revenue in accordance
4 with K.S.A. 79-4216 et
seq. and amendments thereto: Volumes of pro-
5 duction by well name, well number,
operator's name and identification
6 number assigned by the
Kansas state corporation
commission, lease
7 name, leasehold property
description, county of production or zone of
8 production, name of purchaser and
purchaser's tax identification number
9 assigned by the department of
revenue, name of transporter, field code
10 number or lease code, tax period, exempt
production volumes by well
11 name or lease, or any combination of
this information.
12 (d) Any person
receiving any information under the provisions of sub-
13 section (b) or (c) shall be subject to the
confidentiality provisions of sub-
14 section (a) and to the penalty provisions
of subsection (e).
15 (e) Any violation
of this section shall be a class B nonperson misde-
16 meanor, and if the offender is an officer
or employee of this state, such
17 officer or employee shall be dismissed from
office.
18 Sec. 2. K.S.A. 75-5133 is hereby
repealed.
19 Sec. 3. This act shall
take effect and be in force from and after its
20 publication in the statute
book Kansas register.