HB 2355--
Session of 1997
By Representative Bradley

9 AN ACT concerning taxation; relating to excise and income tax evaders; 10 creating a reward system for informants and a fund therefor. 11 12 Be it enacted by the Legislature of the State of Kansas: 13 Section 1. In accordance with the provisions of this act, the director 14 of taxation is hereby authorized to pay out of any available funds in the 15 revenue administration fee fund to any person who shall first furnish the 16 director information of violation by any person of any of the provisions 17 of chapter 79 of the Kansas Statutes Annotated involving unlawful evasion 18 of any excise, income or other tax administered by the department of 19 revenue. Such sum as the director deems proper, not exceeding 10% of 20 the amount of tax evaded or sought to be evaded, including penalties and 21 fines, recovered as a result of the information provided, or $25,000, 22 whichever is less, may be awarded. The reward shall only be paid upon 23 the sworn voucher of the claimant therefor and after collection of delin- 24 quent tax, penalties and fines shall have been effected, or upon conviction 25 of the person of violation of unlawful evasion of any such tax. State officials 26 and state employees are not eligible for such reward if the information 27 was obtained in the course of their employment. 28 Sec. 2. The director of taxation of the department of revenue shall 29 remit all moneys received by the department of revenue from collections 30 of delinquent tax, penalties and fines under section 1, and amendments 31 thereto, to the state treasurer. Unless otherwise specifically provided by 32 law, the state treasurer shall deposit the entire amount thereof in the 33 state treasury and credit the same to the state general fund or an appro- 34 priate revenue administration fee fund as determined by the secretary of 35 revenue. 36 Sec. 3. This act shall take effect and be in force from and after its 37 publication in the statute book.