As Amended by Senate Committee
Session of 1999
By Committee on Ways and Means

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.
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.


  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.