SB 72--Am. by SCW
[As Amended by Senate Committee of the
As Amended by Senate Committee
Session of 1997
SENATE BILL No. 72
By Committee on Judiciary
12 AN ACT concerning public records; relating to records not required to
13 be open; confidentiality of certain records related to tax infor-
14 mation; amending K.S.A. 1996 Supp. 45-221, 75-5133, 79-3234 and
15 79-3614 and repealing the existing
section; also repealing K.S.A. 1996
16 Supp. 45-221d. sections.
18 Be it enacted by the Legislature of the State of Kansas:
19 Section 1. K.S.A. 1996 Supp. 45-221 is hereby amended to read as
20 follows: 45-221. (a) Except to the extent disclosure is otherwise required
21 by law, a public agency shall not be required to disclose:
22 (1) Records the disclosure of which is specifically prohibited or re-
23 stricted by federal law, state statute or rule of the Kansas supreme court
24 or the disclosure of which is prohibited or restricted pursuant to specific
25 authorization of federal law, state statute or rule of the Kansas supreme
26 court to restrict or prohibit disclosure.
27 (2) Records which are privileged under the rules of evidence, unless
28 the holder of the privilege consents to the disclosure.
29 (3) Medical, psychiatric, psychological or alcoholism or drug depend-
30 ency treatment records which pertain to identifiable patients.
31 (4) Personnel records, performance ratings or individually identifia-
32 ble records pertaining to employees or applicants for employment, except
33 that this exemption shall not apply to the names, positions, salaries and
34 lengths of service of officers and employees of public agencies once they
35 are employed as such.
36 (5) Information which would reveal the identity of any undercover
37 agent or any informant reporting a specific violation of law.
38 (6) Letters of reference or recommendation pertaining to the char-
39 acter or qualifications of an identifiable individual.
40 (7) Library, archive and museum materials contributed by private
41 persons, to the extent of any limitations imposed as conditions of the
43 (8) Information which would reveal the identity of an individual who
SB 72--Am. by SCW
1 lawfully makes a donation to a public agency, if anonymity of the donor
2 is a condition of the donation.
3 (9) Testing and examination materials, before the test or examination
4 is given or if it is to be given again, or records of individual test or ex-
5 amination scores, other than records which show only passage or failure
6 and not specific scores.
7 (10) Criminal investigation records, except that the district court, in
8 an action brought pursuant to K.S.A. 45-222, and amendments thereto,
9 may order disclosure of such records, subject to such conditions as the
10 court may impose, if the court finds that disclosure:
11 (A) Is in the public interest;
12 (B) would not interfere with any prospective law enforcement action;
13 (C) would not reveal the identity of any confidential source or un-
14 dercover agent;
15 (D) would not reveal confidential investigative techniques or proce-
16 dures not known to the general public;
17 (E) would not endanger the life or physical safety of any person; and
18 (F) would not reveal the name, address, phone number or any other
19 information which specifically and individually identifies the victim of any
20 sexual offense in article 35 of chapter 21 of the Kansas Statutes Anno-
21 tated, and amendments thereto.
22 (11) Records of agencies involved in administrative adjudication or
23 civil litigation, compiled in the process of detecting or investigating vio-
24 lations of civil law or administrative rules and regulations, if disclosure
25 would interfere with a prospective administrative adjudication or civil
26 litigation or reveal the identity of a confidential source or undercover
28 (12) Records of emergency or security information or procedures of
29 a public agency, or plans, drawings, specifications or related information
30 for any building or facility which is used for purposes requiring security
31 measures in or around the building or facility or which is used for the
32 generation or transmission of power, water, fuels or communications, if
33 disclosure would jeopardize security of the public agency, building or
35 (13) The contents of appraisals or engineering or feasibility estimates
36 or evaluations made by or for a public agency relative to the acquisition
37 of property, prior to the award of formal contracts therefor.
38 (14) Correspondence between a public agency and a private individ-
39 ual, other than correspondence which is intended to give notice of an
40 action, policy or determination relating to any regulatory, supervisory or
41 enforcement responsibility of the public agency or which is widely dis-
42 tributed to the public by a public agency and is not specifically in response
43 to communications from such a private individual.
SB 72--Am. by SCW
1 (15) Records pertaining to employer-employee negotiations, if dis-
2 closure would reveal information discussed in a lawful executive session
3 under K.S.A. 75-4319, and amendments thereto.
4 (16) Software programs for electronic data processing and documen-
5 tation thereof, but each public agency shall maintain a register, open to
6 the public, that describes:
7 (A) The information which the agency maintains on computer facil-
8 ities; and
9 (B) the form in which the information can be made available using
10 existing computer programs.
11 (17) Applications, financial statements and other information sub-
12 mitted in connection with applications for student financial assistance
13 where financial need is a consideration for the award.
14 (18) Plans, designs, drawings or specifications which are prepared by
15 a person other than an employee of a public agency or records which are
16 the property of a private person.
17 (19) Well samples, logs or surveys which the state corporation com-
18 mission requires to be filed by persons who have drilled or caused to be
19 drilled, or are drilling or causing to be drilled, holes for the purpose of
20 discovery or production of oil or gas, to the extent that disclosure is limited
21 by rules and regulations of the state corporation commission.
22 (20) Notes, preliminary drafts, research data in the process of anal-
23 ysis, unfunded grant proposals, memoranda, recommendations or other
24 records in which opinions are expressed or policies or actions are pro-
25 posed, except that this exemption shall not apply when such records are
26 publicly cited or identified in an open meeting or in an agenda of an open
28 (21) Records of a public agency having legislative powers, which re-
29 cords pertain to proposed legislation or amendments to proposed legis-
30 lation, except that this exemption shall not apply when such records are:
31 (A) Publicly cited or identified in an open meeting or in an agenda
32 of an open meeting; or
33 (B) distributed to a majority of a quorum of any body which has au-
34 thority to take action or make recommendations to the public agency with
35 regard to the matters to which such records pertain.
36 (22) Records of a public agency having legislative powers, which rec-
37 [chords pertain to research prepared for one or more members of such
38 agency, except that this exemption shall not apply when such records are:
39 (A) Publicly cited or identified in an open meeting or in an agenda
40 of an open meeting; or
41 (B) distributed to a majority of a quorum of any body which has au-
42 thority to take action or make recommendations to the public agency with
43 regard to the matters to which such records pertain.
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1 (23) Library patron and circulation records which pertain to identi-
2 fiable individuals.
3 (24) Records which are compiled for census or research purposes and
4 which pertain to identifiable individuals.
5 (25) Records which represent and constitute the work product of an
7 (26) Records of a utility or other public service pertaining to individ-
8 ually identifiable residential customers of the utility or service, except that
9 information concerning billings for specific individual customers named
10 by the requester shall be subject to disclosure as provided by this act.
11 (27) Specifications for competitive bidding, until the specifications
12 are officially approved by the public agency.
13 (28) Sealed bids and related documents, until a bid is accepted or all
14 bids rejected.
15 (29) Correctional records pertaining to an identifiable inmate or re-
16 leasee, except that:
17 (A) The name,
sentence data, parole eligibility date, disciplinary rec-
18 ord, custody level and location of an inmate photograph and other iden-
19 tifying information, sentence data, [parole eligibility date,] custody or
20 supervision level, disciplinary record, supervision violations, conditions
21 of supervision (excluding requirements pertaining to mental health or sub-
22 stance abuse counseling), location of facility where incarcerated or loca-
23 tion of parole office maintaining supervision and address of a releasee
24 whose crime was committed after the effective date of this act shall be
25 subject to disclosure to any person other than another inmate or releasee,
26 except that disclosure of the location of an inmate transferred to another
27 state pursuant to the interstate corrections compact shall be at the dis-
28 cretion of the secretary of corrections;
29 (B) the ombudsman of corrections, the attorney general, law enforce-
30 ment agencies, counsel for the inmate to whom the record pertains and
31 any county or district attorney shall have access to correctional records to
32 the extent otherwise permitted by law;
33 (C) the information provided to the law enforcement agency pursu-
34 ant to the sex offender registration act, K.S.A. 22-4901, et seq., and
35 amendments thereto, shall be subject to disclosure to any person; and
36 (D) records of the department of corrections regarding the financial
37 assets of an offender in the custody of the secretary of corrections shall
38 be subject to disclosure to the victim, or such victim's family, of the crime
39 for which the inmate is in custody as set forth in an order of restitution
40 by the sentencing court.
41 (30) Public records containing information of a personal nature
42 where the public disclosure thereof would constitute a clearly unwar-
43 ranted invasion of personal privacy.
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1 (31) Public records pertaining to prospective location of a business
2 or industry where no previous public disclosure has been made of the
3 business' or industry's interest in locating in, relocating within or expand-
4 ing within the state. This exception shall not include those records per-
5 taining to application of agencies for permits or licenses necessary to do
6 business or to expand business operations within this state, except as
7 otherwise provided by law.
8 (32) The bidder's list of contractors who have requested bid proposals
9 for construction projects from any public agency, until a bid is accepted
10 or all bids rejected.
11 (33) Engineering and architectural estimates made by or for any pub-
12 lic agency relative to public improvements.
13 (34) Financial information submitted by contractors in qualification
14 statements to any public agency.
15 (35) Records involved in the obtaining and processing of intellectual
16 property rights that are expected to be, wholly or partially vested in or
17 owned by a state educational institution, as defined in K.S.A. 76-711, and
18 amendments thereto, or an assignee of the institution organized and ex-
19 isting for the benefit of the institution.
20 (36) Any report or record which is made pursuant to K.S.A. 65-4922,
21 65-4923 or 65-4924, and amendments thereto, and which is privileged
22 pursuant to K.S.A. 65-4915 or 65-4925, and amendments thereto.
23 (37) Information which would reveal the precise location of an ar-
24 cheological site.
25 (38) Any financial data or traffic information from a railroad company,
26 to a public agency, concerning the sale, lease or rehabilitation of the
27 railroad's property in Kansas.
28 (39) Risk-based capital reports, risk-based capital plans and corrective
29 orders including the working papers and the results of any analysis filed
30 with the commissioner of insurance in accordance with K.S.A. 1996 Supp.
31 40-2c20, and amendments thereto.
32 (40) Memoranda and related materials required to be used to support
33 the annual actuarial opinions submitted pursuant to subsection (b) of
34 K.S.A. 40-409, and amendments thereto.
35 (41) Disclosure reports filed with the commissioner of insurance un-
36 der subsection (a) of K.S.A. 1996 Supp. 40-2,156, and amendments
38 (42) All financial analysis ratios and examination synopses concerning
39 insurance companies that are submitted to the commissioner by the na-
40 tional association of insurance commissioners' insurance regulatory infor-
41 mation system.
42 (43) Any records the disclosure of which is restricted or prohibited
43 by a tribal-state gaming compact.
SB 72--Am. by SCW
(44) Market research, market plans, business plans and the terms and
2 conditions of managed care or other third party contracts, developed or
3 entered into by the university of Kansas medical center in the operation
4 and management of the university hospital which the chancellor of the
5 university of Kansas or the chancellor's designee determines would give
6 an unfair advantage to competitors of the university of Kansas medical
8 (b) Except to the extent disclosure is otherwise required by law or as
9 appropriate during the course of an administrative proceeding or on ap-
10 peal from agency action, a public agency or officer shall not disclose fi-
11 nancial information of a taxpayer which may be required or requested by
12 a county appraiser [or the director of property valuation] to assist in
13 the determination of the value of the taxpayer's property for ad valorem
14 taxation purposes; or any financial information of a personal nature re-
15 quired or requested by a public agency or officer, including a name, job
16 description or title revealing the salary or other compensation of officers,
17 employees or applicants for employment with a firm, corporation or
18 agency, except a public agency. Nothing contained herein shall be con-
19 strued to prohibit the publication of statistics, so classified as to prevent
20 identification of particular reports or returns and the items thereof.
21 (c) As used in this section, the term ``cited or identified'' shall not
22 include a request to an employee of a public agency that a document be
24 (d) If a public record contains material which is not subject to dis-
25 closure pursuant to this act, the public agency shall separate or delete
26 such material and make available to the requester that material in the
27 public record which is subject to disclosure pursuant to this act. If a public
28 record is not subject to disclosure because it pertains to an identifiable
29 individual, the public agency shall delete the identifying portions of the
30 record and make available to the requester any remaining portions which
31 are subject to disclosure pursuant to this act, unless the request is for a
32 record pertaining to a specific individual or to such a limited group of
33 individuals that the individuals' identities are reasonably ascertainable, the
34 public agency shall not be required to disclose those portions of the record
35 which pertain to such individual or individuals.
36 (e) The provisions of this section shall not be construed to exempt
37 from public disclosure statistical information not descriptive of any iden-
38 tifiable person.
39 (f) Notwithstanding the provisions of subsection (a), any public rec-
40 ord which has been in existence more than 70 years shall be open for
41 inspection by any person unless disclosure of the record is specifically
42 prohibited or restricted by federal law, state statute or rule of the Kansas
43 supreme court or by a policy adopted pursuant to K.S.A. 72-6214, and
SB 72--Am. by SCW
1 amendments thereto.
2 Sec. 2. K.S.A. 1996 Supp. 75-5133 is hereby amended to read
3 as follows: 75-5133. (a) Except as otherwise more specifically pro-
4 vided by law, all information received by the director of taxation
5 from applications for licensure or registration made or returns or
6 reports filed under the provisions of any law imposing any excise
7 tax administered by the director, or from any investigation con-
8 ducted under such provisions, shall be confidential, and it shall be
9 unlawful for any officer or employee of the department of revenue
10 to divulge any such information except in accordance with other
11 provisions of law respecting the enforcement and collection of such
12 tax, in accordance with proper judicial order and as provided in
13 K.S.A. 74-2424, and amendments thereto.
14 (b) Nothing
herein in this section shall be construed to prohibit
15 the publication of statistics, so classified as to prevent identification
16 of particular reports or returns and the items thereof, or the in-
17 spection of returns by the attorney general. Nothing in this section
18 shall prohibit the post auditor from access to all such excise tax
19 reports or returns in accordance with and subject to the provisions
20 of subsection (g) of K.S.A. 46-1106, and amendments thereto. Noth-
21 ing in this section shall be construed to prohibit the disclosure of
22 the taxpayer's name, social security number, last known address and total
23 tax liability, including penalty and interest, taxpayer information from
24 excise tax returns to a debt collection agency persons or entities con-
25 tracting with the secretary of revenue pursuant to K.S.A. 75-5140 to
26 75-5143, inclusive, and amendments thereto where the secretary has de-
27 termined disclosure of such information is essential for completion of the
28 contract and has taken appropriate steps to preserve confidentiality.
29 (c) Notwithstanding the foregoing provisions of this section, the
30 director of taxation may provide such information from returns and
31 reports filed under article 42 of chapter 79 of the Kansas Statutes
32 Annotated to county appraisers as is necessary to insure proper
33 valuations of property. Information from such returns and reports
34 may also be exchanged with any other state agency administering
35 and collecting conservation or other taxes and fees imposed on or
36 measured by mineral production. Nothing in this section shall pro-
37 hibit the disclosure of oil and gas production statistics.
38 (d) Any person receiving any information under the provisions
39 of subsection (b) or (c) of this section shall be subject to the confi-
40 dentiality provisions of subsection (a) of this section and to the pen-
41 alty provisions of subsection (e) of this section.
42 (e) Any violation of this section shall be a class B nonperson
43 misdemeanor, and if the offender is an officer or employee of this
SB 72--Am. by SCW
1 state, such officer or employee shall be dismissed from office.
2 Sec. 3. K.S.A. 1996 Supp. 79-3234 is hereby amended to read
3 as follows: 79-3234. (a) All reports and returns required by this act
4 shall be preserved for three years and thereafter until the director
5 orders them to be destroyed.
6 (b) Except in accordance with proper judicial order, or as pro-
7 vided in subsection (c) or in K.S.A. 17-7511, subsection (g) of K.S.A.
8 46-1106, K.S.A. 46-1114, or K.S.A. 79-32,153a, and amendments
9 thereto, it shall be unlawful for the director, any deputy, agent,
10 clerk or other officer, employee or former employee of the depart-
11 ment of revenue or any other state officer or employee or former
12 state officer or employee to divulge, or to make known in any way,
13 the amount of income or any particulars set forth or disclosed in
14 any report, return, federal return or federal return information re-
15 quired under this act; and it shall be unlawful for the director, any
16 deputy, agent, clerk or other officer or employee engaged in the
17 administration of this act to engage in the business or profession of
18 tax accounting or to accept employment, with or without consid-
19 eration, from any person, firm or corporation for the purpose, di-
20 rectly or indirectly, of preparing tax returns or reports required by
21 the laws of the state of Kansas, by any other state or by the United
22 States government, or to accept any employment for the purpose of
23 advising, preparing material or data, or the auditing of books or
24 records to be used in an effort to defeat or cancel any tax or part
25 thereof that has been assessed by the state of Kansas, any other state
26 or by the United States government.
27 (c) Nothing
herein in this section shall be construed to prohibit
28 the publication of statistics, so classified as to prevent the identifi-
29 cation of particular reports or returns and the items thereof, or the
30 inspection of returns by the attorney general or other legal repre-
31 sentatives of the state. Nothing in this section shall prohibit the post
32 auditor from access to all income tax reports or returns in accor-
33 dance with and subject to the provisions of subsection (g) of K.S.A.
34 46-1106 or K.S.A. 46-1114, and amendments thereto. Nothing in this
35 section shall be construed to prohibit the disclosure of the taxpayer's
36 name, social security number, last known address and total tax liability,
37 including penalty and interest, taxpayer information from income tax
38 returns to a debt collection agency persons or entities contracting with
39 the secretary of revenue pursuant to K.S.A. 75-5140 through 75-5143,
40 and amendments thereto where the secretary has determined disclosure
41 of such information is essential for completion of the contract and has
42 taken appropriate steps to preserve confidentiality. Nothing in this sec-
43 tion shall be construed to prohibit the disclosure of job creation
SB 72--Am. by SCW
1 and investment information derived from tax schedules required to
2 be filed under the Kansas income tax act to the secretary of com-
3 merce. Nothing in this section shall be construed to prohibit the
4 disclosure of the taxpayer's name, last known address and residency
5 status to the department of wildlife and parks to be used solely in
6 its license fraud investigations. Any person receiving any informa-
7 tion under the provisions of this subsection shall be subject to the
8 confidentiality provisions of subsection (b) and to the penalty pro-
9 visions of subsection (d).
10 (d) Any violation of subsection (b) or (c) is a class B nonperson
11 misdemeanor and, if the offender is an officer or employee of the
12 state, such officer or employee shall be dismissed from office.
13 (e) Notwithstanding the provisions of this section, the secretary
14 of revenue may permit the commissioner of internal revenue of the
15 United States, or the proper official of any state imposing an income
16 tax, or the authorized representative of either, to inspect the income
17 tax returns made under this act and the secretary of revenue may
18 make available or furnish to the taxing officials of any other state
19 or the commissioner of internal revenue of the United States or
20 other taxing officials of the federal government, or their authorized
21 representatives, information contained in income tax reports or re-
22 turns or any audit thereof or the report of any investigation made
23 with respect thereto, filed pursuant to the income tax laws, as the
24 secretary may consider proper, but such information shall not be
25 used for any other purpose than that of the administration of tax
26 laws of such state, the state of Kansas or of the United States.
27 (f) Notwithstanding the provisions of this section, the secretary
28 of revenue may:
29 (1) Communicate to the executive director of the Kansas lottery
30 information as to whether a person, partnership or corporation is
31 current in the filing of all applicable tax returns and in the payment
32 of all taxes, interest and penalties to the state of Kansas, excluding
33 items under formal appeal, for the purpose of determining whether
34 such person, partnership or corporation is eligible to be selected as
35 a lottery retailer;
36 (2) communicate to the executive director of the Kansas racing
37 commission as to whether a person, partnership or corporation has
38 failed to meet any tax obligation to the state of Kansas for the pur-
39 pose of determining whether such person, partnership or corpora-
40 tion is eligible for a facility owner license or facility manager license
41 pursuant to the Kansas parimutuel racing act; and
42 (3) provide such information to the president of Kansas, Inc. as
43 required by K.S.A. 1996 Supp. 74-8017, and amendments thereto.
SB 72--Am. by SCW
1 The president and any employees or former employees of Kansas,
2 Inc. receiving any such information shall be subject to the confi-
3 dentiality provisions of subsection (b) and to the penalty provisions
4 of subsection (d).
5 Sec. 4. K.S.A. 1996 Supp. 79-3614 is hereby amended to read
6 as follows: 79-3614. All information received by the director from
7 returns filed under this act, or from any investigations conducted
8 under the provisions of this act, shall be confidential, except for
9 official purposes, and it shall be unlawful for any officer or em-
10 ployee of such director to divulge any such information in any man-
11 ner, except in accordance with a proper judicial order, or as pro-
12 vided in K.S.A. 74-2424, and amendments thereto. The post auditor
13 shall have access to all such information in accordance with and
14 subject to the provisions of subsection (g) of K.S.A. 46-1106, and
15 amendments thereto. Nothing in this section shall be construed to
16 prohibit the disclosure of
the taxpayer's name, social security number,
17 last known address and total tax liability, including penalty and interest,
18 taxpayer information from sales tax returns to a debt collection agency
19 persons or entities contracting with the secretary of revenue pursuant
20 to K.S.A. 75-5140 to 75-5143, inclusive where the secretary has deter-
21 mined disclosure of such information is essential for completion of the
22 contract and has taken appropriate steps to preserve confidentiality. Not-
23 withstanding the provisions of this section, the secretary of revenue
24 may provide such information to the president of Kansas, Inc. as
25 required by K.S.A. 1996 Supp. 74-8017, and amendments thereto.
26 The president and any employees or former employees Any person re-
27 ceiving any such information pursuant to this section shall be subject
28 to the same duty of confidentiality imposed on officers and employ-
29 ees of the department of revenue by this section and shall be subject
30 to any civil or criminal penalties imposed by law for violations of
31 such duty of confidentiality.
32 Sec. 2. 5. K.S.A. 1996 Supp. 45-221, 75-5133, 79-3234 and 45-221d
33 79-3614 are hereby repealed.
34 Sec. 3. 6. This act shall take effect and be in force from and after its
35 publication in the statute book.