Session of 2023
HOUSE BILL No. 2473
By Committee on Appropriations
4-26
AN ACT reconciling multiple amendments to certain statutes; amending
K.S.A. 8-1103, as amended by section 1 of 2023 House Bill No. 2042,
25-1122, as amended by section 1 of 2023 House Bill No. 2053, 75-
7240, as amended by section 15 of 2023 House Bill No. 2019, and 75-
7242, as amended by section 16 of 2023 House Bill No. 2019, and
K.S.A. 2022 Supp. 21-5701, 21-6614, 25-3009, as amended by section
48 of 2023 Senate Bill No. 221, 65-4101, 79-3234, as amended by
section 72 of 2023 Senate Bill No. 244, and 79-3602 and repealing the
existing sections; also repealing K.S.A. 8-1103, as amended by section
4 of 2023 House Bill No. 2147, 25-1122, as amended by section 28 of
2023 Senate Bill No. 221, 32-837, as amended by section 35 of 2023
House Bill No. 2332, 32-906, as amended by section 52 of 2023 House
Bill No. 2332, 75-1253, as amended by section 127 of 2023 House Bill
No. 2332, 75-7240, as amended by section 8 of 2023 House Bill No.
2395, 75-7242, as amended by section 9 of 2023 House Bill No. 2395,
and K.S.A. 2022 Supp. 21-5701b, 21-6614i, 25-3009, as amended by
section 3 of 2023 House Bill No. 2053, 65-4101d, 79-3234, as
amended by section 141 of 2023 House Bill No. 2332, and 79-3602c.
Be it enacted by the Legislature of the State of Kansas:
Section 1. On and after January 1, 2024, K.S.A. 8-1103, as amended
by section 1 of 2023 House Bill No. 2042, is hereby amended to read as
follows: 8-1103. (a) (1) Whenever any person providing wrecker or towing
service, as defined by K.S.A. 66-1329, and amendments thereto, while
lawfully in possession of a vehicle, at the direction of a law enforcement
officer, the owner or, if a city ordinance or county resolution authorizes the
towing of vehicles by a wrecker or towing service, a self-service storage
facility operator as provided by K.S.A. 58-817, and amendments thereto,
or as otherwise provided by a city ordinance or county resolution, renders
any service to the owner thereof by the recovery, transportation,
protection, storage or safekeeping thereof, a first and prior lien on the
vehicle is hereby created in favor of such person rendering such service
and the lien shall amount to the full amount and value of the service
rendered. The lien may be foreclosed in the manner provided in this act.
(2) If the name of the owner of the vehicle is known to the person in
possession of such vehicle, then within 15 days, notice shall be given to
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the owner that the vehicle is being held subject to satisfaction of the lien.
Any vehicle remaining in the possession of a person providing wrecker or
towing service for a period of 30 days after such wrecker or towing service
was provided may be sold to pay the reasonable or agreed charges for such
recovery, transportation, protection, storage or safekeeping of such vehicle
and personal property therein, the costs of such sale, the costs of notice to
the owner of the vehicle and publication after giving the notices required
by this act, unless a court order has been issued to hold such vehicle for
the purpose of a criminal investigation or for use as evidence at a trial.
(3) If a court orders any vehicle to be held for the purpose of a
criminal investigation or for use as evidence at a trial, then such order shall
be in writing, and the court shall assess as costs the reasonable or agreed
charges for the protection, storage or safekeeping accrued while the
vehicle was held pursuant to such written order.
(4) Any personal property within the vehicle need not be released to
the owner thereof until the reasonable or agreed charges for such recovery,
transportation or safekeeping have been paid, or satisfactory arrangements
for payment have been made, except as provided under subsection (c) or
for personal medical supplies which shall be released to the owner thereof
upon request. The person in possession of such vehicle and personal
property shall be responsible only for the reasonable care of such property.
Any personal property within the vehicle not returned to the owner shall
be sold at the auction authorized by this act.
(5) A person providing wrecker or towing service shall provide a
certification of compliance to a purchaser pursuant to section 1 of 2023
House Bill No. 2147, and amendments thereto, upon the sale and transfer
of a vehicle authorized by this section.
(b) At the time of providing wrecker or towing service, any person
providing such wrecker or towing service shall give written notice to the
driver, if available, of the vehicle being towed that a fee will be charged
for storage of such vehicle. Failure to give such written notice shall
invalidate any lien established for such storage fee.
(c) A city ordinance or county resolution authorizing the towing of
vehicles from private property shall specify in such ordinance or
resolution:
(1) The maximum rate such wrecker or towing service may charge
for such wrecker or towing service and storage fees;
(2) that an owner of a vehicle towed shall have access to personal
property in such vehicle for 48 hours after such vehicle has been towed
and such personal property shall be released to the owner; and
(3) that the wrecker or towing service shall report the location of such
vehicle to local law enforcement within two hours of such tow.
(d) A person providing towing services shall not tow a vehicle to a
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location outside of Kansas without the consent of either:
(1) The driver or owner of the motor vehicle;
(2) a motor club of which the driver or owner of the motor vehicle is
a member; or
(3) the insurance company processing a claim with respect to the
vehicle or an agent of such insurance company.
Sec. 2. K.S.A. 2022 Supp. 21-5701 is hereby amended to read as
follows: 21-5701. As used in K.S.A. 2022 Supp. 21-5701 through 21-
5717, and amendments thereto:
(a) "Controlled substance" means any drug, substance or immediate
precursor included in any of the schedules designated in K.S.A. 65-4105,
65-4107, 65-4109, 65-4111 and 65-4113, and amendments thereto.
(b) (1) "Controlled substance analog" means a substance that is
intended for human consumption, and at least one of the following:
(A) The chemical structure of the substance is substantially similar to
the chemical structure of a controlled substance listed in or added to the
schedules designated in K.S.A. 65-4105 or 65-4107, and amendments
thereto;
(B) the substance has a stimulant, depressant or hallucinogenic effect
on the central nervous system substantially similar to the stimulant,
depressant or hallucinogenic effect on the central nervous system of a
controlled substance included in the schedules designated in K.S.A. 65-
4105 or 65-4107, and amendments thereto; or
(C) with respect to a particular individual, such individual represents
or intends the substance to have a stimulant, depressant or hallucinogenic
effect on the central nervous system substantially similar to the stimulant,
depressant or hallucinogenic effect on the central nervous system of a
controlled substance included in the schedules designated in K.S.A. 65-
4105 or 65-4107, and amendments thereto.
(2) "Controlled substance analog" does not include:
(A) A controlled substance;
(B) a substance for which there is an approved new drug application;
or
(C) a substance with respect to which an exemption is in effect for
investigational use by a particular person under section 505 of the federal
food, drug, and cosmetic act, 21 U.S.C. § 355, to the extent conduct with
respect to the substance is permitted by the exemption.
(c) "Cultivate" means the planting or promotion of growth of five or
more plants that contain or can produce controlled substances.
(d) "Distribute" means the actual, constructive or attempted transfer
from one person to another of some item whether or not there is an agency
relationship. "Distribute" includes, but is not limited to, sale, offer for sale
or any act that causes some item to be transferred from one person to
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another. "Distribute" does not include acts of administering, dispensing or
prescribing a controlled substance as authorized by the pharmacy act of the
state of Kansas, the uniform controlled substances act or otherwise
authorized by law.
(e) (1) "Drug" means:
(A) Substances recognized as drugs in the official United States
pharmacopeia, official homeopathic pharmacopoeia of the United States or
official national formulary or any supplement to any of them;
(B) substances intended for use in the diagnosis, cure, mitigation,
treatment or prevention of disease in humans or animals;
(C) substances, other than food, intended to affect the structure or any
function of the body of humans or animals; and
(D) substances intended for use as a component of any article
specified in subparagraph (A), (B) or (C).
(2) "Drug" does not include devices or their components, parts or
accessories.
(f) "Drug paraphernalia" means all equipment and materials of any
kind that are used, or primarily intended or designed for use in planting,
propagating, cultivating, growing, harvesting, manufacturing,
compounding, converting, producing, processing, preparing, testing,
analyzing, packaging, repackaging, storing, containing, concealing,
injecting, ingesting, inhaling or otherwise introducing into the human body
a controlled substance and in violation of this act. "Drug paraphernalia"
shall include, but is not limited to:
(1) Kits used or intended for use in planting, propagating, cultivating,
growing or harvesting any species of plant that is a controlled substance or
from which a controlled substance can be derived;
(2) kits used or intended for use in manufacturing, compounding,
converting, producing, processing or preparing controlled substances;
(3) isomerization devices used or intended for use in increasing the
potency of any species of plant that is a controlled substance;
(4) testing equipment used or intended for use in identifying or in
analyzing the strength, effectiveness or purity of controlled substances;
(5) scales and balances used or intended for use in weighing or
measuring controlled substances;
(6) diluents and adulterants, including, but not limited to, quinine
hydrochloride, mannitol, mannite, dextrose and lactose that are used or
intended for use in cutting controlled substances;
(7) separation gins and sifters used or intended for use in removing
twigs and seeds from or otherwise cleaning or refining marijuana;
(8) blenders, bowls, containers, spoons and mixing devices used or
intended for use in compounding controlled substances;
(9) capsules, balloons, envelopes, bags and other containers used or
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intended for use in packaging small quantities of controlled substances;
(10) containers and other objects used or intended for use in storing
or concealing controlled substances;
(11) hypodermic syringes, needles and other objects used or intended
for use in parenterally injecting controlled substances into the human
body; and
(12) objects used or primarily intended or designed for use in
ingesting, inhaling or otherwise introducing marijuana, cocaine, hashish,
hashish oil, phencyclidine (PCP), methamphetamine or amphetamine into
the human body, such as:
(A) Metal, wooden, acrylic, glass, stone, plastic or ceramic pipes with
or without screens, permanent screens, hashish heads or punctured metal
bowls;
(B) water pipes, bongs or smoking pipes designed to draw smoke
through water or another cooling device;
(C) carburetion pipes, glass or other heat resistant heat-resistant tubes
or any other device used, intended to be used or designed to be used to
cause vaporization of a controlled substance for inhalation;
(D) smoking and carburetion masks;
(E) roach clips, objects used to hold burning material, such as a
marijuana cigarette, that has become too small or too short to be held in
the hand;
(F) miniature cocaine spoons and cocaine vials;
(G) chamber smoking pipes;
(H) carburetor smoking pipes;
(I) electric smoking pipes;
(J) air-driven smoking pipes;
(K) chillums;
(L) bongs;
(M) ice pipes or chillers;
(N) any smoking pipe manufactured to disguise its intended purpose;
(O) wired cigarette papers; or
(P) cocaine freebase kits.
"Drug paraphernalia" shall not include any products, chemicals or
materials described in K.S.A. 2022 Supp. 21-5709(a), and amendments
thereto.
(g) "Immediate precursor" means a substance that the state board of
pharmacy has found to be and by rules and regulations designates as being
the principal compound commonly used or produced primarily for use and
that is an immediate chemical intermediary used or likely to be used in the
manufacture of a controlled substance, the control of which is necessary to
prevent, curtail or limit manufacture.
(h) "Isomer" means all enantiomers and diastereomers.
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(i) "Manufacture" means the production, preparation, propagation,
compounding, conversion or processing of a controlled substance either
directly or indirectly or by extraction from substances of natural origin or
independently by means of chemical synthesis or by a combination of
extraction and chemical synthesis. "Manufacture" does not include:
(1) The preparation or compounding of a controlled substance by an
individual for the individual's own lawful use or the preparation,
compounding, packaging or labeling of a controlled substance:
(A) By a practitioner or the practitioner's agent pursuant to a lawful
order of a practitioner as an incident to the practitioner's administering or
dispensing of a controlled substance in the course of the practitioner's
professional practice; or
(B) by a practitioner or by the practitioner's authorized agent under
such practitioner's supervision for the purpose of or as an incident to
research, teaching or chemical analysis or by a pharmacist or medical care
facility as an incident to dispensing of a controlled substance; or
(2) the addition of diluents or adulterants, including, but not limited
to, quinine hydrochloride, mannitol, mannite, dextrose or lactose that are
intended for use in cutting a controlled substance.
(j) "Marijuana" means all parts of all varieties of the plant Cannabis
whether growing or not, the seeds thereof, the resin extracted from any
part of the plant and every compound, manufacture, salt, derivative,
mixture or preparation of the plant, its seeds or resin. "Marijuana" does not
include:
(1) The mature stalks of the plant, fiber produced from the stalks, oil
or cake made from the seeds of the plant, any other compound,
manufacture, salt, derivative, mixture or preparation of the mature stalks,
except the resin extracted therefrom, fiber, oil or cake or the sterilized seed
of the plant that is incapable of germination;
(2) any substance listed in schedules II through V of the uniform
controlled substances act;
(3) drug products approved by the United States food and drug
administration as of the effective date of this act;
(4) cannabidiol (other trade name: 2-[(3-methyl-6-(1-methylethenyl)-
2-cyclohexen-1-yl]-5-pentyl-1,3-benzenediol); or
(5) industrial hemp as defined in K.S.A. 2-3901, and amendments
thereto, when cultivated, produced, possessed or used for activities
authorized by the commercial industrial hemp act.
(k) "Minor" means a person under 18 years of age.
(l) "Narcotic drug" means any of the following whether produced
directly or indirectly by extraction from substances of vegetable origin or
independently by means of chemical synthesis or by a combination of
extraction and chemical synthesis:
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(1) Opium and opiate and any salt, compound, derivative or
preparation of opium or opiate;
(2) any salt, compound, isomer, derivative or preparation thereof that
is chemically equivalent or identical with any of the substances referred to
in paragraph (1) but not including the isoquinoline alkaloids of opium;
(3) opium poppy and poppy straw; and
(4) coca leaves and any salt, compound, derivative or preparation of
coca leaves and any salt, compound, isomer, derivative or preparation
thereof that is chemically equivalent or identical with any of these
substances, but not including decocainized coca leaves or extractions of
coca leaves that do not contain cocaine or ecgonine.
(m) "Opiate" means any substance having an addiction-forming or
addiction-sustaining liability similar to morphine or being capable of
conversion into a drug having addiction-forming or addiction-sustaining
liability. "Opiate" does not include, unless specifically designated as
controlled under K.S.A. 65-4102, and amendments thereto, the
dextrorotatory isomer of 3-methoxy-n-methylmorphinan and its salts
(dextromethorphan). "Opiate" does include its racemic and levorotatory
forms.
(n) "Opium poppy" means the plant of the species Papaver
somniferum l. except its seeds.
(o) "Person" means an individual, corporation, government or
governmental subdivision or agency, business trust, estate, trust,
partnership, association or any other legal entity.
(p) "Poppy straw" means all parts, except the seeds, of the opium
poppy, after mowing.
(q) "Possession" means having joint or exclusive control over an item
with knowledge of and intent to have such control or knowingly keeping
some item in a place where the person has some measure of access and
right of control.
(r) "School property" means property upon which is located a
structure used by a unified school district or an accredited nonpublic
school for student instruction or attendance or extracurricular activities of
pupils enrolled in kindergarten or any of the grades one through 12. This
definition shall not be construed as requiring that school be in session or
that classes are actually being held at the time of the offense or that
children must be present within the structure or on the property during the
time of any alleged criminal act. If the structure or property meets the
above definition, the actual use of that structure or property at the time
alleged shall not be a defense to the crime charged or the sentence
imposed.
(s)(r) "Simulated controlled substance" means any product that
identifies itself by a common name or slang term associated with a
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controlled substance and that indicates on its label or accompanying
promotional material that the product simulates the effect of a controlled
substance.
Sec. 3. K.S.A. 2022 Supp. 21-6614 is hereby amended to read as
follows: 21-6614. (a) (1) Except as provided in subsections (b), (c), (d), (e)
and (f), any person convicted in this state of a traffic infraction, cigarette
or tobacco infraction, misdemeanor or a class D or E felony, or for crimes
committed on or after July 1, 1993, any nongrid felony or felony ranked in
severity levels 6 through 10 of the nondrug grid, or for crimes committed
on or after July 1, 1993, but prior to July 1, 2012, any felony ranked in
severity level 4 of the drug grid, or for crimes committed on or after July
1, 2012, any felony ranked in severity level 5 of the drug grid may petition
the convicting court for the expungement of such conviction or related
arrest records if three or more years have elapsed since the person: (A)
Satisfied the sentence imposed; or (B) was discharged from probation, a
community correctional services program, parole, postrelease supervision,
conditional release or a suspended sentence.
(2) Except as provided in subsections (b), (c), (d), (e) and (f), any
person who has fulfilled the terms of a diversion agreement may petition
the district court for the expungement of such diversion agreement and
related arrest records if three or more years have elapsed since the terms of
the diversion agreement were fulfilled.
(3) Notwithstanding the provisions of subsection (a)(1), and except as
provided in subsections (b), (c), (d), (e) and (f), any person who has
completed the requirements of a specialty court program established
pursuant to K.S.A. 2022 Supp. 20-173, and amendments thereto, may
petition the district court for the expungement of the conviction and
related arrest records. The court may waive all or part of the docket fee
imposed for filing a petition pursuant to this subsection.
(b) Any person convicted of prostitution, as defined in K.S.A. 21-
3512, prior to its repeal, convicted of a violation of K.S.A. 2022 Supp. 21-
6419, and amendments thereto, or who entered into a diversion agreement
in lieu of further criminal proceedings for such violation, may petition the
convicting court for the expungement of such conviction or diversion
agreement and related arrest records if:
(1) One or more years have elapsed since the person satisfied the
sentence imposed or the terms of a diversion agreement or was discharged
from probation, a community correctional services program, parole,
postrelease supervision, conditional release or a suspended sentence; and
(2) such person can prove they were acting under coercion caused by
the act of another. For purposes of this subsection, "coercion" means:
Threats of harm or physical restraint against any person; a scheme, plan or
pattern intended to cause a person to believe that failure to perform an act
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would result in bodily harm or physical restraint against any person; or the
abuse or threatened abuse of the legal process.
(c) Except as provided in subsections (e) and (f), no person may
petition for expungement until five or more years have elapsed since the
person satisfied the sentence imposed or the terms of a diversion
agreement or was discharged from probation, a community correctional
services program, parole, postrelease supervision, conditional release or a
suspended sentence, if such person was convicted of a class A, B or C
felony, or for crimes committed on or after July 1, 1993, if convicted of an
off-grid felony or any felony ranked in severity levels 1 through 5 of the
nondrug grid, or for crimes committed on or after July 1, 1993, but prior to
July 1, 2012, any felony ranked in severity levels 1 through 3 of the drug
grid, or for crimes committed on or after July 1, 2012, any felony ranked
in severity levels 1 through 4 of the drug grid, or:
(1) Vehicular homicide, as defined in K.S.A. 21-3405, prior to its
repeal, or K.S.A. 2022 Supp. 21-5406, and amendments thereto, or as
prohibited by any law of another state that is in substantial conformity
with that statute;
(2) driving while the privilege to operate a motor vehicle on the
public highways of this state has been canceled, suspended or revoked, as
prohibited by K.S.A. 8-262, and amendments thereto, or as prohibited by
any law of another state that is in substantial conformity with that statute;
(3) perjury resulting from a violation of K.S.A. 8-261a, and
amendments thereto, or resulting from the violation of a law of another
state that is in substantial conformity with that statute;
(4) violating the provisions of K.S.A. 8-142 Fifth, and amendments
thereto, relating to fraudulent applications or violating the provisions of a
law of another state that is in substantial conformity with that statute;
(5) any crime punishable as a felony wherein a motor vehicle was
used in the perpetration of such crime;
(6) failing to stop at the scene of an accident and perform the duties
required by K.S.A. 8-1603, prior to its repeal, or K.S.A. 8-1602 or 8-1604,
and amendments thereto, or required by a law of another state that is in
substantial conformity with those statutes;
(7) violating the provisions of K.S.A. 40-3104, and amendments
thereto, relating to motor vehicle liability insurance coverage; or
(8) a violation of K.S.A. 21-3405b, prior to its repeal.
(d) (1) No person may petition for expungement until five or more
years have elapsed since the person satisfied the sentence imposed or the
terms of a diversion agreement or was discharged from probation, a
community correctional services program, parole, postrelease supervision,
conditional release or a suspended sentence, if such person was convicted
of a first violation of K.S.A. 8-1567, and amendments thereto, including
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any diversion for such violation.
(2) No person may petition for expungement until 10 or more years
have elapsed since the person satisfied the sentence imposed or was
discharged from probation, a community correctional services program,
parole, postrelease supervision, conditional release or a suspended
sentence, if such person was convicted of a second or subsequent violation
of K.S.A. 8-1567, and amendments thereto.
(3) Except as provided further, the provisions of this subsection shall
apply to all violations committed on or after July 1, 2006. The provisions
of subsection (d)(2) shall not apply to violations committed on or after
July 1, 2014, but prior to July 1, 2015.
(e) There shall be no expungement of convictions for the following
offenses or of convictions for an attempt to commit any of the following
offenses:
(1) Rape, as defined in K.S.A. 21-3502, prior to its repeal, or K.S.A.
2022 Supp. 21-5503, and amendments thereto;
(2) indecent liberties with a child or aggravated indecent liberties
with a child, as defined in K.S.A. 21-3503 or 21-3504, prior to their repeal,
or K.S.A. 2022 Supp. 21-5506, and amendments thereto;
(3) criminal sodomy, as defined in K.S.A. 21-3505(a)(2) or (a)(3),
prior to its repeal, or K.S.A. 2022 Supp. 21-5504(a)(3) or (a)(4), and
amendments thereto;
(4) aggravated criminal sodomy, as defined in K.S.A. 21-3506, prior
to its repeal, or K.S.A. 2022 Supp. 21-5504, and amendments thereto;
(5) indecent solicitation of a child or aggravated indecent solicitation
of a child, as defined in K.S.A. 21-3510 or 21-3511, prior to their repeal,
or K.S.A. 2022 Supp. 21-5508, and amendments thereto;
(6) sexual exploitation of a child, as defined in K.S.A. 21-3516, prior
to its repeal, or K.S.A. 2022 Supp. 21-5510, and amendments thereto;
(7) internet trading in child pornography or aggravated internet
trading in child pornography, as defined in K.S.A. 2022 Supp. 21-5514,
and amendments thereto;
(8) aggravated incest, as defined in K.S.A. 21-3603, prior to its
repeal, or K.S.A. 2022 Supp. 21-5604, and amendments thereto;
(9) endangering a child or aggravated endangering a child, as defined
in K.S.A. 21-3608 or 21-3608a, prior to their repeal, or K.S.A. 2022 Supp.
21-5601, and amendments thereto;
(10) abuse of a child, as defined in K.S.A. 21-3609, prior to its repeal,
or K.S.A. 2022 Supp. 21-5602, and amendments thereto;
(11) capital murder, as defined in K.S.A. 21-3439, prior to its repeal,
or K.S.A. 2022 Supp. 21-5401, and amendments thereto;
(12) murder in the first degree, as defined in K.S.A. 21-3401, prior to
its repeal, or K.S.A. 2022 Supp. 21-5402, and amendments thereto;
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(13) murder in the second degree, as defined in K.S.A. 21-3402, prior
to its repeal, or K.S.A. 2022 Supp. 21-5403, and amendments thereto;
(14) voluntary manslaughter, as defined in K.S.A. 21-3403, prior to
its repeal, or K.S.A. 2022 Supp. 21-5404, and amendments thereto;
(15) involuntary manslaughter, as defined in K.S.A. 21-3404, prior to
its repeal, or K.S.A. 2022 Supp. 21-5405, and amendments thereto;
(16) sexual battery, as defined in K.S.A. 21-3517, prior to its repeal,
or K.S.A. 2022 Supp. 21-5505, and amendments thereto, when the victim
was less than 18 years of age at the time the crime was committed;
(17) aggravated sexual battery, as defined in K.S.A. 21-3518, prior to
its repeal, or K.S.A. 2022 Supp. 21-5505, and amendments thereto;
(18) a violation of K.S.A. 8-2,144, and amendments thereto,
including any diversion for such violation; or
(19) any conviction for any offense in effect at any time prior to July
1, 2011, that is comparable to any offense as provided in this subsection.
(f) Except as provided in K.S.A. 22-4908, and amendments thereto,
for any offender who is required to register as provided in the Kansas
offender registration act, K.S.A. 22-4901 et seq., and amendments thereto,
there shall be no expungement of any conviction or any part of the
offender's criminal record while the offender is required to register as
provided in the Kansas offender registration act.
(g) (1) When a petition for expungement is filed, the court shall set a
date for a hearing of such petition and shall cause notice of such hearing to
be given to the prosecutor and the arresting law enforcement agency. The
petition shall state the:
(A) Defendant's full name;
(B) full name of the defendant at the time of arrest, conviction or
diversion, if different than the defendant's current name;
(C) defendant's sex, race and date of birth;
(D) crime for which the defendant was arrested, convicted or
diverted;
(E) date of the defendant's arrest, conviction or diversion; and
(F) identity of the convicting court, arresting law enforcement
authority or diverting authority.
(2) Except as otherwise provided by law, a petition for expungement
shall be accompanied by a docket fee in the amount of $176. On and after
July 1, 2019, through June 30, 2025, the supreme court may impose a
charge, not to exceed $19 per case, to fund the costs of non-judicial
personnel. The charge established in this section shall be the only fee
collected or moneys in the nature of a fee collected for the case. Such
charge shall only be established by an act of the legislature and no other
authority is established by law or otherwise to collect a fee.
(3) All petitions for expungement shall be docketed in the original
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criminal action. Any person who may have relevant information about the
petitioner may testify at the hearing. The court may inquire into the
background of the petitioner and shall have access to any reports or
records relating to the petitioner that are on file with the secretary of
corrections or the prisoner review board.
(h) At the hearing on the petition, the court shall order the petitioner's
arrest record, conviction or diversion expunged if the court finds that:
(1) (A) The petitioner has not been convicted of a felony in the past
two years and no proceeding involving any such crime is presently
pending or being instituted against the petitioner if the petition is filed
under subsection (a)(1) or (a)(2); or
(B) no proceeding involving a felony is presently pending or being
instituted against the petitioner if the petition is filed under subsection (a)
(3);
(2) the circumstances and behavior of the petitioner warrant the
expungement;
(3) the expungement is consistent with the public welfare; and
(4) with respect to petitions seeking expungement of a felony
conviction, possession of a firearm by the petitioner is not likely to pose a
threat to the safety of the public.
(i) When the court has ordered an arrest record, conviction or
diversion expunged, the order of expungement shall state the information
required to be contained in the petition. The clerk of the court shall send a
certified copy of the order of expungement to the Kansas bureau of
investigation that shall notify the federal bureau of investigation, the
secretary of corrections and any other criminal justice agency that may
have a record of the arrest, conviction or diversion. If the case was
appealed from municipal court, the clerk of the district court shall send a
certified copy of the order of expungement to the municipal court. The
municipal court shall order the case expunged once the certified copy of
the order of expungement is received. After the order of expungement is
entered, the petitioner shall be treated as not having been arrested,
convicted or diverted of the crime, except that:
(1) Upon conviction for any subsequent crime, the conviction that
was expunged may be considered as a prior conviction in determining the
sentence to be imposed;
(2) the petitioner shall disclose that the arrest, conviction or diversion
occurred if asked about previous arrests, convictions or diversions:
(A) In any application for licensure as a private detective, private
detective agency, certification as a firearms trainer pursuant to K.S.A. 75-
7b21, and amendments thereto, or employment as a detective with a
private detective agency, as defined by K.S.A. 75-7b01, and amendments
thereto; as security personnel with a private patrol operator, as defined by
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K.S.A. 75-7b01, and amendments thereto; or with an institution, as defined
in K.S.A. 76-12a01, and amendments thereto, of the Kansas department
for aging and disability services;
(B) in any application for admission, or for an order of reinstatement,
to the practice of law in this state;
(C) to aid in determining the petitioner's qualifications for
employment with the Kansas lottery or for work in sensitive areas within
the Kansas lottery as deemed appropriate by the executive director of the
Kansas lottery;
(D) to aid in determining the petitioner's qualifications for executive
director of the Kansas racing and gaming commission, for employment
with the commission or for work in sensitive areas in parimutuel racing as
deemed appropriate by the executive director of the commission, or to aid
in determining qualifications for licensure or renewal of licensure by the
commission;
(E) to aid in determining the petitioner's qualifications for the
following under the Kansas expanded lottery act: (i) Lottery gaming
facility manager or prospective manager, racetrack gaming facility
manager or prospective manager, licensee or certificate holder; or (ii) an
officer, director, employee, owner, agent or contractor thereof;
(F) upon application for a commercial driver's license under K.S.A.
8-2,125 through 8-2,142, and amendments thereto;
(G) to aid in determining the petitioner's qualifications to be an
employee of the state gaming agency;
(H) to aid in determining the petitioner's qualifications to be an
employee of a tribal gaming commission or to hold a license issued
pursuant to a tribal-state gaming compact;
(I) in any application for registration as a broker-dealer, agent,
investment adviser or investment adviser representative all as defined in
K.S.A. 17-12a102, and amendments thereto;
(J) in any application for employment as a law enforcement officer as
defined in K.S.A. 22-2202 or 74-5602, and amendments thereto; or
(K) to aid in determining the petitioner's qualifications for a license to
act as a bail enforcement agent pursuant to K.S.A. 75-7e01 through 75-
7e09, and amendments thereto, and K.S.A. 2022 Supp. 50-6,141, and
amendments thereto;
(3) the court, in the order of expungement, may specify other
circumstances under which the conviction is to be disclosed;
(4) the conviction may be disclosed in a subsequent prosecution for
an offense that requires as an element of such offense a prior conviction of
the type expunged; and
(5) upon commitment to the custody of the secretary of corrections,
any previously expunged record in the possession of the secretary of
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corrections may be reinstated and the expungement disregarded, and the
record continued for the purpose of the new commitment.
(j) Whenever a person is convicted of a crime, pleads guilty and pays
a fine for a crime, is placed on parole, postrelease supervision or
probation, is assigned to a community correctional services program, is
granted a suspended sentence or is released on conditional release, the
person shall be informed of the ability to expunge the arrest records or
conviction. Whenever a person enters into a diversion agreement, the
person shall be informed of the ability to expunge the diversion.
(k) (1) Subject to the disclosures required pursuant to subsection (i),
in any application for employment, license or other civil right or privilege,
or any appearance as a witness, a person whose arrest records, conviction
or diversion of a crime has been expunged under this statute may state that
such person has never been arrested, convicted or diverted of such crime.
(2) A person whose arrest record, conviction or diversion of a crime
that resulted in such person being prohibited by state or federal law from
possessing a firearm has been expunged under this statute shall be deemed
to have had such person's right to keep and bear arms fully restored. This
restoration of rights shall include, but not be limited to, the right to use,
transport, receive, purchase, transfer and possess firearms. The provisions
of this paragraph shall apply to all orders of expungement, including any
orders issued prior to July 1, 2021.
(l) Whenever the record of any arrest, conviction or diversion has
been expunged under the provisions of this section or under the provisions
of any other existing or former statute, the custodian of the records of
arrest, conviction, diversion and incarceration relating to that crime shall
not disclose the existence of such records, except when requested by:
(1) The person whose record was expunged;
(2) a private detective agency or a private patrol operator, and the
request is accompanied by a statement that the request is being made in
conjunction with an application for employment with such agency or
operator by the person whose record has been expunged;
(3) a court, upon a showing of a subsequent conviction of the person
whose record has been expunged;
(4) the secretary for aging and disability services, or a designee of the
secretary, for the purpose of obtaining information relating to employment
in an institution, as defined in K.S.A. 76-12a01, and amendments thereto,
of the Kansas department for aging and disability services of any person
whose record has been expunged;
(5) a person entitled to such information pursuant to the terms of the
expungement order;
(6) a prosecutor, and such request is accompanied by a statement that
the request is being made in conjunction with a prosecution of an offense
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that requires a prior conviction as one of the elements of such offense;
(7) the supreme court, the clerk or disciplinary administrator thereof,
the state board for admission of attorneys or the state board for discipline
of attorneys, and the request is accompanied by a statement that the
request is being made in conjunction with an application for admission, or
for an order of reinstatement, to the practice of law in this state by the
person whose record has been expunged;
(8) the Kansas lottery, and the request is accompanied by a statement
that the request is being made to aid in determining qualifications for
employment with the Kansas lottery or for work in sensitive areas within
the Kansas lottery as deemed appropriate by the executive director of the
Kansas lottery;
(9) the governor or the Kansas racing and gaming commission, or a
designee of the commission, and the request is accompanied by a
statement that the request is being made to aid in determining
qualifications for executive director of the commission, for employment
with the commission, for work in sensitive areas in parimutuel racing as
deemed appropriate by the executive director of the commission or for
licensure, renewal of licensure or continued licensure by the commission;
(10) the Kansas racing and gaming commission, or a designee of the
commission, and the request is accompanied by a statement that the
request is being made to aid in determining qualifications of the following
under the Kansas expanded lottery act: (A) Lottery gaming facility
managers and prospective managers, racetrack gaming facility managers
and prospective managers, licensees and certificate holders; and (B) their
officers, directors, employees, owners, agents and contractors;
(11) the Kansas sentencing commission;
(12) the state gaming agency, and the request is accompanied by a
statement that the request is being made to aid in determining
qualifications: (A) To be an employee of the state gaming agency; or (B)
to be an employee of a tribal gaming commission or to hold a license
issued pursuant to a tribal-gaming compact;
(13) the Kansas securities commissioner or a designee of the
commissioner, and the request is accompanied by a statement that the
request is being made in conjunction with an application for registration as
a broker-dealer, agent, investment adviser or investment adviser
representative by such agency and the application was submitted by the
person whose record has been expunged;
(14) the Kansas commission on peace officers' standards and training
and the request is accompanied by a statement that the request is being
made to aid in determining certification eligibility as a law enforcement
officer pursuant to K.S.A. 74-5601 et seq., and amendments thereto;
(15) a law enforcement agency and the request is accompanied by a
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statement that the request is being made to aid in determining eligibility
for employment as a law enforcement officer as defined by K.S.A. 22-
2202, and amendments thereto;
(16) (A) the attorney general and the request is accompanied by a
statement that the request is being made to aid in determining
qualifications for a license to act as a bail enforcement agent pursuant to
K.S.A. 75-7e01 through 75-7e09, and amendments thereto, and K.S.A.
2022 Supp. 50-6,141, and amendments thereto; or
(B) the attorney general for any other purpose authorized by law,
except that an expungement record shall not be the basis for denial of a
license to carry a concealed handgun under the personal and family
protection act; or
(17) the Kansas bureau of investigation, for the purpose of
completing a person's criminal history record information within the
central repository, in accordance with K.S.A. 22-4701 et seq., and
amendments thereto.
(m) (1) The provisions of subsection (l)(17) shall apply to records
created prior to, on and after July 1, 2011.
(2) Upon the issuance of an order of expungement that resulted in the
restoration of a person's right to keep and bear arms, the Kansas bureau of
investigation shall report to the federal bureau of investigation that such
expunged record be withdrawn from the national instant criminal
background check system. The Kansas bureau of investigation shall
include such order of expungement in the person's criminal history record
for purposes of documenting the restoration of such person's right to keep
and bear arms.
Sec. 4. K.S.A. 25-1122, as amended by section 1 of 2023 House Bill
No. 2053, is hereby amended to read as follows: 25-1122. (a) Any
registered voter may file with the county election officer where the such
person is a resident, or where the such person is authorized by law to vote
as a former precinct resident, an application for an advance voting ballot.
The signed application shall be transmitted only to the county election
officer by personal delivery, mail, facsimile or as otherwise provided by
law.
(b) If the registered voter is applying for an advance voting ballot to
be transmitted in person, the voter shall provide identification pursuant to
K.S.A. 25-2908, and amendments thereto.
(c) If the registered voter is applying for an advance voting ballot to
be transmitted by mail, the voter shall provide with the application for an
advance voting ballot the voter's current and valid Kansas driver's license
number, nondriver's identification card number or a photocopy of any
other identification provided by K.S.A. 25-2908, and amendments thereto.
(d) A voter may vote a provisional ballot according to K.S.A. 25-409,
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and amendments thereto, if:
(1) The voter is unable or refuses to provide current and valid
identification; or
(2) the name and address of the voter provided on the application for
an advance voting ballot do not match the voter's name and address on the
registration book. The voter shall provide a valid form of identification as
defined in K.S.A. 25-2908, and amendments thereto, to the county election
officer in person or provide a copy by mail or electronic means before the
meeting of the county board of canvassers. At the meeting of the county
board of canvassers the county election officer shall present copies of
identification received from provisional voters and the corresponding
provisional ballots. If the county board of canvassers determines that a
voter's identification is valid and the provisional ballot was properly cast,
the ballot shall be counted.
(e) No county election officer shall provide an advance voting ballot
to a person who is requesting an advance voting ballot to be transmitted by
mail unless:
(1) The county election official verifies that the signature of the
person matches that on file in the county voter registration records, except
that verification of the voter's signature shall not be required if a voter has
a disability preventing the voter from signing. Signature verification may
occur by electronic device or by human inspection. In the event that the
signature of a person who is requesting an advance voting ballot does not
match that on file, the county election officer shall attempt to contact the
person and shall offer the person another opportunity to provide the
person's signature for the purposes of verifying the person's identity. If the
county election officer is unable to reach the person, the county election
officer may transmit a provisional ballot, however, such provisional ballot
may not be counted unless a signature is included therewith that can be
verified; and
(2) the person provides such person's full Kansas driver's license
number, Kansas nondriver's identification card number issued by the
division of vehicles, or submits such person's application for an advance
voting ballot and a copy of identification provided by K.S.A. 25-2908, and
amendments thereto, to the county election officer for verification. If a
person applies for an advance voting ballot to be transmitted by mail but
fails to provide identification pursuant to this subsection or the
identification of the person cannot be verified by the county election
officer, the county election officer shall provide information to the person
regarding the voter rights provisions of subsection (d) and shall provide
the person an opportunity to provide identification pursuant to this
subsection. For the purposes of this act, Kansas state offices and offices of
any subdivision of the state will allow any person seeking to vote by an
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advance voting ballot the use of a photocopying device to make one
photocopy of an identification document at no cost.
(f) (1) Applications for advance voting ballots to be transmitted to the
voter by mail shall be filed only at the following times:
(A) For the primary election occurring on the first Tuesday in August
in both even-numbered and odd-numbered years, between April 1 of such
year and the Tuesday of the week preceding such primary election;
(B) for the general election occurring on the Tuesday following the
first Monday in November in both even-numbered and odd-numbered
years, between 90 days prior to such election and the Tuesday of the week
preceding such general election;
(C) for the presidential preference primary election held pursuant to
K.S.A. 25-4501a, and amendments thereto, between January 1 of the year
in which such election is held and 30 days prior to the day of such
election;
(D) for question submitted elections occurring on the date of a
primary or general election, the same as is provided for ballots for election
of officers at such election;
(E) for question submitted elections not occurring on the date of a
primary or general election, between the time of the first published notice
thereof and the Tuesday of the week preceding such question submitted
election, except that if the question submitted election is held on a day
other than a Tuesday, the final date for mailing of advance voting ballots
shall be one week before such election; and
(F) for any special election of officers, at such time as is specified by
the secretary of state.
(2) The county election officer of any county may receive
applications prior to the time specified in this subsection and hold such
applications until the beginning of the prescribed application period. Such
applications shall be treated as filed on that date.
(g) (1) Unless an earlier date is designated by the county election
office, applications for advance voting ballots transmitted to the voter in
person in the office of the county election officer shall be filed on the
Tuesday next preceding the election and on each subsequent business day
until no later than 12 noon on the day preceding such election. If the
county election officer so provides, applications for advance voting ballots
transmitted to the voter in person in the office of the county election
officer also may be filed on the Saturday preceding the election. Upon
receipt of any such properly executed application, the county election
officer shall deliver to the voter such ballots and instructions as are
provided for in this act.
(2) An application for an advance voting ballot filed by a voter who
has a temporary illness or disability or who is not proficient in reading the
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English language or by a person rendering assistance to such voter may be
filed during the regular advance ballot application periods until the close
of the polls on election day.
(3) The county election officer may designate places other than the
central county election office as satellite advance voting sites. At any
satellite advance voting site, a registered voter may obtain an application
for advance voting ballots. Ballots and instructions shall be delivered to
the voter in the same manner and subject to the same limitations as
otherwise provided by this subsection.
(h) Any person having a permanent disability or an illness that has
been diagnosed as a permanent illness is hereby authorized to make an
application for permanent advance voting status. Applications for
permanent advance voting status shall be in the form and contain such
information as is required for application for advance voting ballots and
also shall contain information that establishes the voter's right to
permanent advance voting status.
(i) On receipt of any application filed under the provisions of this
section, the county election officer shall prepare and maintain in such
officer's office a list of the names of all persons who have filed such
applications, together with their correct post office address and the
precinct, ward, township or voting area in which the persons claim to be
registered voters or to be authorized by law to vote as former precinct
residents and the present resident address of each applicant. Names and
addresses shall remain so listed until the day of such election. The county
election officer shall maintain a separate listing of the names and addresses
of persons qualifying for permanent advance voting status. All such lists
shall be available for inspection upon request in compliance with this
subsection by any registered voter during regular business hours. The
county election officer upon receipt of the applications shall enter upon a
record kept by such officer the name and address of each applicant, which
record shall conform to the list above required. Before inspection of any
advance voting ballot application list, the person desiring to make the
inspection shall provide to the county election officer identification in the
form of driver's license or other reliable identification and shall sign a log
book or application form maintained by the officer stating the person's
name and address and showing the date and time of inspection. All records
made by the county election officer shall be subject to public inspection,
except that the voter identification information required by subsections (b)
and (c) and the identifying number on ballots and ballot envelopes and
records of such numbers shall not be made public.
(j) If a person on the permanent advance voting list fails to vote in
four consecutive general elections held on the Tuesday succeeding the first
Monday in November of each even-numbered and odd-numbered year, the
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county election officer may mail a notice to such voter. The notice shall
inform the voter that the voter's name will be removed from the permanent
advance voting list unless the voter renews the application for permanent
advance voting status within 30 days after the notice is mailed. If the voter
fails to renew such application, the county election officer shall remove the
voter's name from the permanent advance voting list. Failure to renew the
application for permanent advance voting status shall not result in removal
of the voter's name from the voter registration list.
(k) (1) Any person who solicits by mail a registered voter to file an
application for an advance voting ballot and includes an application for an
advance voting ballot in such mailing shall include on the exterior of such
mailing, and on each page contained therein, except the application, a clear
and conspicuous label in 14-point font or larger that includes:
(A) The name of the individual or organization that caused such
solicitation to be mailed;
(B) if an organization, the name of the president, chief executive
officer or executive director of such organization;
(C) the address of such individual or organization; and
(D) the following statement: "Disclosure: This is not a government
mailing. It is from a private individual or organization."
(2) The application for an advance voting ballot included in such
mailing shall be the official application for advance ballot by mail
provided by the secretary of state. No portion of such application shall be
completed prior to mailing such application to the registered voter.
(3) An application for an advance voting ballot shall include an
envelope addressed to the appropriate county election office for the
mailing of such application. In no case shall the person who mails the
application to the voter direct that the completed application be returned to
such person.
(4) The provisions of this subsection shall not apply to:
(A) The secretary of state or any election official or county election
office; or
(B) the official protection and advocacy for voting access agency for
this state as designated pursuant to the federal help America vote act of
2002, public law 107-252, or any other entity required to provide
information concerning elections and voting procedures by federal law.
(5) A violation of this subsection is a class C nonperson
misdemeanor.
(l) (1) No person shall mail or cause to be mailed an application for
an advance voting ballot, unless such person is a resident of this state or is
otherwise domiciled in this state.
(2) Any individual may file a complaint in writing with the attorney
general alleging a violation of this subsection. Such complaint shall
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include the name of the person alleged to have violated this subsection and
any other information as required by the attorney general. Upon receipt of
a complaint, the attorney general shall investigate and may file an action
against any person found to have violated this subsection.
(3) Any person who violates the provisions of this subsection is
subject to a civil penalty of $20. Each instance in which a person mails an
application for an advance voting ballot in violation of this section shall
constitute a separate violation.
(m) A county election officer shall not mail a ballot to a voter unless
such voter has submitted an application for an advance voting ballot,
except that a ballot may be mailed to a voter if such voter has permanent
advance voting ballot status pursuant to subsection (h) or if the election is
conducted pursuant to the mail ballot election act, K.S.A. 25-431 et seq.,
and amendments thereto.
(n) The secretary of state may adopt rules and regulations in order to
implement the provisions of this section and to define valid forms of
identification.
Sec. 5. K.S.A. 2022 Supp. 25-3009, as amended by section 48 of
2023 Senate Bill No. 221, is hereby amended to read as follows: 25-3009.
(a) After an election and prior to the meeting of the county board of
canvassers to certify the official election results for any election in which
the canvassers certify the results, the county election officer shall conduct
a manual audit or tally of each vote cast, regardless of the method of
voting, in 1% of all precincts, with a minimum of one precinct located
within the county. The precinct or precincts shall be randomly selected and
the selection shall take place after the election.
(b) (1) The audit shall be performed manually and shall review all
paper ballots selected pursuant to subsection (a). The audit shall be
performed by a sworn election board consisting of bipartisan trained board
members. The county election officer shall determine the members of the
sworn election board who will conduct the audit.
(2) The audit shall review contested races as follows:
(A) In presidential election years:
(i) One federal race;
(ii) one state legislative race;
(iii) one county race; and
(iv) one constitutional amendment question, if any.
(B) In even-numbered, non-presidential election years:
(i) One federal race;
(ii) one statewide race;
(iii) one state legislative race;
(iv) one county race; and
(v) one constitutional amendment question, if any.
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(C) In even-numbered election years, any federal, statewide or state
legislative race that is within 1% of the total number of votes cast tallied
on election night, as determined by the secretary of state, shall be audited.
The county election officer shall conduct the audit in the manner set forth
in subsection (a) in 10% of all county precincts in the specified race, with
a minimum of one precinct in the county. The precincts audited pursuant to
this subsection shall be in addition to the precincts audited under
subparagraphs (2)(A) and (B).
(D) In odd-numbered election years, two local races will be randomly
selected, and the selection shall take place after the election.
(E) Any presidential preference primary election held pursuant to
K.S.A. 25-4501a, and amendments thereto.
(c) At least five days prior to the audit, notice of the time and location
of the audit shall be provided to the public on the official county website.
The audit shall be conducted in a public setting. Any candidate or entity
who is authorized to appoint a poll agent may appoint a poll agent for the
audit.
(d) The results of the audit shall be compared to the unofficial
election night returns and a report shall be submitted to the county election
office and to the secretary of state's office prior to the meeting of the
county board of canvassers. If a discrepancy is reported between the audit
and the unofficial returns and cannot be resolved, the county election
officer or the secretary of state may require audits of additional precincts.
Once the audit has been completed, the results of the audit shall be used by
the county board of canvassers when certifying the official election results.
(e) Upon publication of the notice of the audit pursuant to subsection
(c), the signed and certified official abstracts required by K.S.A. 25-3006,
and amendments thereto, shall be made available by the county election
office for review by any authorized poll agent. Such abstracts shall be
from all precincts and shall not be limited to those precincts that are
subject to the audit. The abstracts shall be available for review until
commencement of the original canvass.
(f) The secretary of state shall adopt rules and regulations governing
the conduct and procedure of the audit, including the random selection of
the precincts and offices involved in the audit.
Sec. 6. K.S.A. 2022 Supp. 65-4101 is hereby amended to read as
follows: 65-4101. As used in this act:
(a) "Administer" means the direct application of a controlled
substance, whether by injection, inhalation, ingestion or any other means,
to the body of a patient or research subject by:
(1) A practitioner or pursuant to the lawful direction of a practitioner;
or
(2) the patient or research subject at the direction and in the presence
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of the practitioner.
(b) "Agent" means an authorized person who acts on behalf of or at
the direction of a manufacturer, distributor or dispenser. It "Agent" does
not include a common carrier, public warehouseman or employee of the
carrier or warehouseman.
(c) "Application service provider" means an entity that sells
electronic prescription or pharmacy prescription applications as a hosted
service where the entity controls access to the application and maintains
the software and records on its server.
(d) "Board" means the state board of pharmacy.
(e) "Bureau" means the bureau of narcotics and dangerous drugs,
United States department of justice, or its successor agency.
(f) "Controlled substance" means any drug, substance or immediate
precursor included in any of the schedules designated in K.S.A. 65-4105,
65-4107, 65-4109, 65-4111 and 65-4113, and amendments thereto.
(g) (1) "Controlled substance analog" means a substance that is
intended for human consumption, and at least one of the following:
(A) The chemical structure of the substance is substantially similar to
the chemical structure of a controlled substance listed in or added to the
schedules designated in K.S.A. 65-4105 or 65-4107, and amendments
thereto;
(B) the substance has a stimulant, depressant or hallucinogenic effect
on the central nervous system substantially similar to the stimulant,
depressant or hallucinogenic effect on the central nervous system of a
controlled substance included in the schedules designated in K.S.A. 65-
4105 or 65-4107, and amendments thereto; or
(C) with respect to a particular individual, such individual represents
or intends the substance to have a stimulant, depressant or hallucinogenic
effect on the central nervous system substantially similar to the stimulant,
depressant or hallucinogenic effect on the central nervous system of a
controlled substance included in the schedules designated in K.S.A. 65-
4105 or 65-4107, and amendments thereto.
(2) "Controlled substance analog" does not include:
(A) A controlled substance;
(B) a substance for which there is an approved new drug application;
or
(C) a substance with respect to which an exemption is in effect for
investigational use by a particular person under section 505 of the federal
food, drug and cosmetic act, 21 U.S.C. § 355, to the extent conduct with
respect to the substance is permitted by the exemption.
(h) "Counterfeit substance" means a controlled substance that, or the
container or labeling of which, without authorization bears the trademark,
trade name or other identifying mark, imprint, number or device or any
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likeness thereof of a manufacturer, distributor or dispenser other than the
person who in fact manufactured, distributed or dispensed the substance.
(i) "Cultivate" means the planting or promotion of growth of five or
more plants that contain or can produce controlled substances.
(j) "DEA" means the U.S. department of justice, drug enforcement
administration.
(k) "Deliver" or "delivery" means the actual, constructive or
attempted transfer from one person to another of a controlled substance,
whether or not there is an agency relationship.
(l) "Dispense" means to deliver a controlled substance to an ultimate
user or research subject by or pursuant to the lawful order of a practitioner,
including the packaging, labeling or compounding necessary to prepare the
substance for that delivery, or pursuant to the prescription of a mid-level
practitioner.
(m) "Dispenser" means a practitioner or pharmacist who dispenses, or
a physician assistant who has authority to dispense prescription-only drugs
in accordance with K.S.A. 65-28a08(b), and amendments thereto.
(n) "Distribute" means to deliver other than by administering or
dispensing a controlled substance.
(o) "Distributor" means a person who distributes.
(p) (1) "Drug" means substances:
(A) Substances Recognized as drugs in the official United States
pharmacopeia, official homeopathic pharmacopoeia of the United States or
official national formulary or any supplement to any of them;
(B) substances intended for use in the diagnosis, cure, mitigation,
treatment or prevention of disease in human or animals;
(C) substances (other than food) intended to affect the structure or
any function of the body of human or animals; and
(D) substances intended for use as a component of any article
specified in subparagraph (A), (B) or (C).
(2) "Drug" does not include devices or their components, parts or
accessories.
(q) "Immediate precursor" means a substance that the board has
found to be and by rule and regulation designates as being the principal
compound commonly used or produced primarily for use and that is an
immediate chemical intermediary used or likely to be used in the
manufacture of a controlled substance, the control of which is necessary to
prevent, curtail or limit manufacture.
(r) "Electronic prescription" means an electronically prepared
prescription that is authorized and transmitted from the prescriber to the
pharmacy by means of electronic transmission.
(s) "Electronic prescription application" means software that is used
to create electronic prescriptions and that is intended to be installed on the
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prescriber's computers and servers where access and records are controlled
by the prescriber.
(t) "Electronic signature" means a confidential personalized digital
key, code, number or other method for secure electronic data transmissions
that identifies a particular person as the source of the message,
authenticates the signatory of the message and indicates the person's
approval of the information contained in the transmission.
(u) "Electronic transmission" means the transmission of an electronic
prescription, formatted as an electronic data file, from a prescriber's
electronic prescription application to a pharmacy's computer, where the
data file is imported into the pharmacy prescription application.
(v) "Electronically prepared prescription" means a prescription that is
generated using an electronic prescription application.
(w) "Facsimile transmission" or "fax transmission" means the
transmission of a digital image of a prescription from the prescriber or the
prescriber's agent to the pharmacy. "Facsimile transmission" includes, but
is not limited to, transmission of a written prescription between the
prescriber's fax machine and the pharmacy's fax machine; transmission of
an electronically prepared prescription from the prescriber's electronic
prescription application to the pharmacy's fax machine, computer or
printer; or transmission of an electronically prepared prescription from the
prescriber's fax machine to the pharmacy's fax machine, computer or
printer.
(x) "Intermediary" means any technology system that receives and
transmits an electronic prescription between the prescriber and the
pharmacy.
(y) "Isomer" means all enantiomers and diastereomers.
(z) "Manufacture" means the production, preparation, propagation,
compounding, conversion or processing of a controlled substance either
directly or indirectly or by extraction from substances of natural origin or
independently by means of chemical synthesis or by a combination of
extraction and chemical synthesis and includes any packaging or
repackaging of the substance or labeling or relabeling of its container,
except that this term does not include the preparation or compounding of a
controlled substance by an individual for the individual's own lawful use
or the preparation, compounding, packaging or labeling of a controlled
substance:
(1) By a practitioner or the practitioner's agent pursuant to a lawful
order of a practitioner as an incident to the practitioner's administering or
dispensing of a controlled substance in the course of the practitioner's
professional practice; or
(2) by a practitioner or by the practitioner's authorized agent under
such practitioner's supervision for the purpose of or as an incident to
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research, teaching or chemical analysis or by a pharmacist or medical care
facility as an incident to dispensing of a controlled substance.
(aa) "Marijuana" means all parts of all varieties of the plant Cannabis
whether growing or not, the seeds thereof, the resin extracted from any
part of the plant and every compound, manufacture, salt, derivative,
mixture or preparation of the plant, its seeds or resin. It does not include:
(1) The mature stalks of the plant, fiber produced from the stalks, oil
or cake made from the seeds of the plant, any other compound,
manufacture, salt, derivative, mixture or preparation of the mature stalks,
except the resin extracted therefrom, fiber, oil or cake or the sterilized seed
of the plant that is incapable of germination;
(2) any substance listed in schedules II through V of the uniform
controlled substances act;
(3) drug products approved by the United States food and drug
administration as of the effective date of this act;
(4) cannabidiol (other trade name: 2-[(3-methyl-6-(1-methylethenyl)-
2-cyclohexen-1-yl]-5-pentyl-1,3-benzenediol); or
(5) industrial hemp as defined in K.S.A. 2-3901, and amendments
thereto, when cultivated, produced, possessed or used for activities
authorized by the commercial industrial hemp act.
(bb) "Medical care facility" shall have the meaning ascribed to that
term in K.S.A. 65-425, and amendments thereto.
(cc) "Mid-level practitioner" means a certified nurse-midwife
engaging in the independent practice of midwifery under the independent
practice of midwifery act, an advanced practice registered nurse issued a
license pursuant to K.S.A. 65-1131, and amendments thereto, who has
authority to prescribe drugs pursuant to a written protocol with a
responsible physician under K.S.A. 65-1130, and amendments thereto, or a
physician assistant licensed under the physician assistant licensure act who
has authority to prescribe drugs pursuant to a written agreement with a
supervising physician under K.S.A. 65-28a08, and amendments thereto.
(dd) "Narcotic drug" means any of the following whether produced
directly or indirectly by extraction from substances of vegetable origin or
independently by means of chemical synthesis or by a combination of
extraction and chemical synthesis:
(1) Opium and opiate and any salt, compound, derivative or
preparation of opium or opiate;
(2) any salt, compound, isomer, derivative or preparation thereof that
is chemically equivalent or identical with any of the substances referred to
in paragraph (1) but not including the isoquinoline alkaloids of opium;
(3) opium poppy and poppy straw;
(4) coca leaves and any salt, compound, derivative or preparation of
coca leaves, and any salt, compound, isomer, derivative or preparation
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thereof that is chemically equivalent or identical with any of these
substances, but not including decocainized coca leaves or extractions of
coca leaves that do not contain cocaine or ecgonine.
(ee) "Opiate" means any substance having an addiction-forming or
addiction-sustaining liability similar to morphine or being capable of
conversion into a drug having addiction-forming or addiction-sustaining
liability. It does not include, unless specifically designated as controlled
under K.S.A. 65-4102, and amendments thereto, the dextrorotatory isomer
of 3-methoxy-n-methylmorphinan and its salts (dextromethorphan). It does
include its racemic and levorotatory forms.
(ff) "Opium poppy" means the plant of the species Papaver
somniferum l. except its seeds.
(gg) "Person" means an individual, corporation, government, or
governmental subdivision or agency, business trust, estate, trust,
partnership or association or any other legal entity.
(hh) "Pharmacist" means any natural person licensed under K.S.A.
65-1625 et seq., and amendments thereto, to practice pharmacy.
(ii) "Pharmacist intern" means: (1) A student currently enrolled in an
accredited pharmacy program; (2) a graduate of an accredited pharmacy
program serving such person's internship; or (3) a graduate of a pharmacy
program located outside of the United States that is not accredited and who
had successfully passed equivalency examinations approved by the board.
(jj) "Pharmacy prescription application" means software that is used
to process prescription information, is installed on a pharmacy's computers
and servers, and is controlled by the pharmacy.
(kk) "Poppy straw" means all parts, except the seeds, of the opium
poppy, after mowing.
(ll) "Practitioner" means a person licensed to practice medicine and
surgery, dentist, podiatrist, veterinarian, optometrist, or scientific
investigator or other person authorized by law to use a controlled
substance in teaching or chemical analysis or to conduct research with
respect to a controlled substance.
(mm) "Prescriber" means a practitioner or a mid-level practitioner.
(nn) "Production" includes the manufacture, planting, cultivation,
growing or harvesting of a controlled substance.
(oo) "Readily retrievable" means that records kept by automatic data
processing applications or other electronic or mechanized recordkeeping
systems can be separated out from all other records within a reasonable
time not to exceed 48 hours of a request from the board or other authorized
agent or that hard-copy records are kept on which certain items are
asterisked, redlined or in some other manner visually identifiable apart
from other items appearing on the records.
(pp) "Ultimate user" means a person who lawfully possesses a
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controlled substance for such person's own use or for the use of a member
of such person's household or for administering to an animal owned by
such person or by a member of such person's household.
Sec. 7. K.S.A. 75-7240, as amended by section 15 of 2023 House Bill
No. 2019, is hereby amended to read as follows: 75-7240. (a) The
executive branch agency heads shall:
(1) Be solely responsible for security of all data and information
technology resources under such agency's purview, irrespective of the
location of the data or resources. Locations of data may include:
(A) Agency sites;
(B) agency real property;
(C) infrastructure in state data centers;
(D) third-party locations; and
(E) in transit between locations;
(2) ensure that an agency-wide information security program is in
place;
(3) designate an information security officer to administer the
agency's information security program that reports directly to executive
leadership;
(4) participate in CISO-sponsored statewide cybersecurity program
initiatives and services;
(5) implement policies and standards to ensure that all the agency's
data and information technology resources are maintained in compliance
with applicable state and federal laws and rules and regulations;
(6) implement appropriate cost-effective safeguards to reduce,
eliminate or recover from identified threats to data and information
technology resources;
(7) include all appropriate cybersecurity requirements in the agency's
request for proposal specifications for procuring data and information
technology systems and services;
(8) (A) submit a cybersecurity self-assessment report to the CISO by
October 16 of each even-numbered year, including an executive summary
of the findings, that assesses the extent to which the agency is vulnerable
to unauthorized access or harm, including the extent to which the agency's
or contractor's electronically stored information is vulnerable to alteration,
damage, erasure or inappropriate use;
(B) ensure that the agency conducts annual internal assessments of its
security program. Internal assessment results shall be considered
confidential and shall not be subject to discovery by or release to any
person or agency, outside of the KISO or CISO, without authorization
from the executive branch agency director or head. This provision
regarding confidentiality shall expire on July 1, 2023, unless the
legislature reviews and reenacts such provision pursuant to K.S.A. 45-229,
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and amendments thereto, prior to July 1, 2023; and
(C) prepare or have prepared a financial summary identifying
cybersecurity expenditures addressing the findings of the cybersecurity
self-assessment report required in subparagraph (A), excluding
information that might put the data or information resources of the agency
or its contractors at risk and submit such report to the house of
representatives committee on appropriations and the senate committee on
ways and means; and
(9) ensure that if an agency owns, licenses or maintains computerized
data that includes personal information, confidential information or
information, the disclosure of which is regulated by law, such agency
shall, in the event of a breach or suspected breach of system security or an
unauthorized exposure of that information:
(A) Comply with the notification requirements set out in K.S.A. 2022
Supp. 50-7a01 et seq., and amendments thereto, and applicable federal
laws and rules and regulations, to the same extent as a person who
conducts business in this state; and
(B) not later than 48 hours after the discovery of the breach,
suspected breach or unauthorized exposure, notify: (i) The CISO; and (ii)
if the breach, suspected breach or unauthorized exposure involves election
data, the secretary of state.
(b) The director or head of each state agency shall:
(1) Participate in annual agency leadership training to ensure
understanding of:
(A) The potential impact of common types of cyberattacks and data
breaches on the agency's operations and assets;
(B) how cyberattacks and data breaches on the agency's operations
and assets may impact the operations and assets of other governmental
entities on the state enterprise network;
(C) how cyberattacks and data breaches occur; and
(D) steps to be undertaken by the executive director or agency head
and agency employees to protect their information and information
systems;
(2) ensure that all information technology login credentials are
disabled the same day that any employee ends their employment with the
state; and
(3) require that all employees with access to information technology
receive a minimum of one hour of information technology security
training per year.
(c) (1) The CISO, with input from the joint committee on information
technology and the joint committee on Kansas security, shall develop a
self-assessment report template for use under subsection (a)(8)(A). The
most recent version of such template shall be made available to state
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agencies prior to July 1 of each even-numbered year. The CISO shall
aggregate data from the self-assessments received under subsection (a)(8)
(A) and provide a summary of such data to the joint committee on
information technology and the joint committee on Kansas security.
(2) Self-assessment reports made to the CISO pursuant to subsection
(a)(8)(A) shall be confidential and shall not be subject to the provisions of
the Kansas open records act, K.S.A. 45-215 et seq., and amendments
thereto. The provisions of this paragraph shall expire on July 1, 2028,
unless the legislature reviews and reenacts this provision pursuant to
K.S.A. 45-229, and amendments thereto, prior to July 1, 2028.
Sec. 8. K.S.A. 75-7242, as amended by section 16 of 2023 House Bill
No. 2019, is hereby amended to read as follows: 75-7242. Information
collected to effectuate this act shall be considered confidential by all state
and local governmental organizations unless all data elements or
information that specifically identifies a target, vulnerability or weakness
that would place the organization at risk have been redacted, including: (a)
System information logs; (b) vulnerability reports; (c) risk assessment
reports; (d) system security plans; (e) detailed system design plans; (f)
network or system diagrams; and (g) audit reports. The provisions of this
section shall expire on July 1, 2023, unless the legislature reviews and
reenacts this provision pursuant to K.S.A. 45-229, and amendments
thereto, prior to July 1, 2023.
Sec. 9. K.S.A. 2022 Supp. 79-3234, as amended by section 72 of
2023 Senate Bill No. 244, is hereby amended to read as follows: 79-3234.
(a) All reports and returns required by this act shall be preserved for three
years and thereafter until the director orders them to be destroyed.
(b) Except in accordance with proper judicial order, or as provided in
subsection (c) or K.S.A. 46-1106(e), 46-1114 or 79-32,153a, and
amendments thereto, it shall be unlawful for the secretary, the director, any
deputy, agent, clerk or other officer, employee or former employee of the
department of revenue or any other state officer or employee or former
state officer or employee to divulge, or to make known in any way, the
amount of income or any particulars set forth or disclosed in any report,
return, federal return or federal return information required under this act;
and it shall be unlawful for the secretary, the director, any deputy, agent,
clerk or other officer or employee engaged in the administration of this act
to engage in the business or profession of tax accounting or to accept
employment, with or without consideration, from any person, firm or
corporation for the purpose, directly or indirectly, of preparing tax returns
or reports required by the laws of the state of Kansas, by any other state or
by the United States government, or to accept any employment for the
purpose of advising, preparing material or data, or the auditing of books or
records to be used in an effort to defeat or cancel any tax or part thereof
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that has been assessed by the state of Kansas, any other state or by the
United States government.
(c) The secretary or the secretary's designee may:
(1) Publish statistics, so classified as to prevent the identification of
particular reports or returns and the items thereof;
(2) allow the inspection of returns by the attorney general or other
legal representatives of the state;
(3) provide the post auditor access to all income tax reports or returns
in accordance with and subject to the provisions of K.S.A. 46-1106(e) or
46-1114, and amendments thereto;
(4) disclose taxpayer information from income tax returns to persons
or entities contracting with the secretary of revenue where the secretary
has determined disclosure of such information is essential for completion
of the contract and has taken appropriate steps to preserve confidentiality;
(5) disclose to the secretary of commerce the following: (A) Specific
taxpayer information related to financial information previously submitted
by the taxpayer to the secretary of commerce concerning or relevant to any
income tax credits, for purposes of verification of such information or
evaluating the effectiveness of any tax credit or economic incentive
program administered by the secretary of commerce; (B) the amount of
payroll withholding taxes an employer is retaining pursuant to K.S.A. 74-
50,212, and amendments thereto; (C) information received from
businesses completing the form required by K.S.A. 74-50,217, and
amendments thereto; and (D) findings related to a compliance audit
conducted by the department of revenue upon the request of the secretary
of commerce pursuant to K.S.A. 74-50,215, and amendments thereto;
(6) disclose income tax returns to the state gaming agency to be used
solely for the purpose of determining qualifications of licensees of and
applicants for licensure in tribal gaming. Any information received by the
state gaming agency shall be confidential and shall not be disclosed except
to the executive director, employees of the state gaming agency and
members and employees of the tribal gaming commission;
(7) disclose the taxpayer's name, last known address and residency
status to the Kansas department of wildlife, and parks and tourism to be
used solely in its license fraud investigations;
(8) disclose the name, residence address, employer or Kansas
adjusted gross income of a taxpayer who may have a duty of support in a
title IV-D case to the secretary of the Kansas department for children and
families for use solely in administrative or judicial proceedings to
establish, modify or enforce such support obligation in a title IV-D case. In
addition to any other limits on use, such use shall be allowed only where
subject to a protective order which prohibits disclosure outside of the title
IV-D proceeding. As used in this section, "title IV-D case" means a case
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being administered pursuant to part D of title IV of the federal social
security act, 42 U.S.C. § 651 et seq., and amendments thereto. Any person
receiving any information under the provisions of this subsection shall be
subject to the confidentiality provisions of subsection (b) and to the
penalty provisions of subsection (e);
(9) permit the commissioner of internal revenue of the United States,
or the proper official of any state imposing an income tax, or the
authorized representative of either, to inspect the income tax returns made
under this act and the secretary of revenue may make available or furnish
to the taxing officials of any other state or the commissioner of internal
revenue of the United States or other taxing officials of the federal
government, or their authorized representatives, information contained in
income tax reports or returns or any audit thereof or the report of any
investigation made with respect thereto, filed pursuant to the income tax
laws, as the secretary may consider proper, but such information shall not
be used for any other purpose than that of the administration of tax laws of
such state, the state of Kansas or of the United States;
(10) communicate to the executive director of the Kansas lottery
information as to whether a person, partnership or corporation is current in
the filing of all applicable tax returns and in the payment of all taxes,
interest and penalties to the state of Kansas, excluding items under formal
appeal, for the purpose of determining whether such person, partnership or
corporation is eligible to be selected as a lottery retailer;
(11) communicate to the executive director of the Kansas racing
commission as to whether a person, partnership or corporation has failed
to meet any tax obligation to the state of Kansas for the purpose of
determining whether such person, partnership or corporation is eligible for
a facility owner license or facility manager license pursuant to the Kansas
parimutuel racing act;
(12) provide such information to the executive director of the Kansas
public employees retirement system for the purpose of determining that
certain individuals' reported compensation is in compliance with the
Kansas public employees retirement act, K.S.A. 74-4901 et seq., and
amendments thereto;
(13) (A) provide taxpayer information of persons suspected of
violating K.S.A. 44-766, and amendments thereto, to the secretary of labor
or such secretary's designee for the purpose of determining compliance by
any person with the provisions of K.S.A. 44-703(i)(3)(D) and 44-766, and
amendments thereto. The information to be provided shall include all
relevant information in the possession of the department of revenue
necessary for the secretary of labor to make a proper determination of
compliance with the provisions of K.S.A. 44-703(i)(3)(D) and 44-766, and
amendments thereto, and to calculate any unemployment contribution
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taxes due. Such information to be provided by the department of revenue
shall include, but not be limited to, withholding tax and payroll
information, the identity of any person that has been or is currently being
audited or investigated in connection with the administration and
enforcement of the withholding and declaration of estimated tax act,
K.S.A. 79-3294 et seq., and amendments thereto, and the results or status
of such audit or investigation;
(B) any person receiving tax information under the provisions of this
paragraph shall be subject to the same duty of confidentiality imposed by
law upon the personnel of the department of revenue and shall be subject
to any civil or criminal penalties imposed by law for violations of such
duty of confidentiality; and
(C) each of the secretary of labor and the secretary of revenue may
adopt rules and regulations necessary to effect the provisions of this
paragraph;
(14) provide such information to the state treasurer for the sole
purpose of carrying out the provisions of K.S.A. 58-3934, and
amendments thereto. Such information shall be limited to current and prior
addresses of taxpayers or associated persons who may have knowledge as
to the location of an owner of unclaimed property. For the purposes of this
paragraph, "associated persons" includes spouses or dependents listed on
income tax returns;
(15) after receipt of information pursuant to subsection (f), forward
such information and provide the following reported Kansas individual
income tax information for each listed defendant, if available, to the state
board of indigents' defense services in an electronic format and in the
manner determined by the secretary: (A) The defendant's name; (B) social
security number; (C) Kansas adjusted gross income; (D) number of
exemptions claimed; and (E) the relevant tax year of such records. Any
social security number provided to the secretary and the state board of
indigents' defense services pursuant to this section shall remain
confidential; and
(16) disclose taxpayer information that is received from income tax
returns to the department of commerce that may be disclosed pursuant to
the provisions of K.S.A. 2022 Supp. 74-50,227, and amendments thereto,
for the purpose of including such information in the database required by
K.S.A. 2022 Supp. 74-50,227, and amendments thereto.
(d) Any person receiving information under the provisions of
subsection (c) shall be subject to the confidentiality provisions of
subsection (b) and to the penalty provisions of subsection (e).
(e) Any violation of subsection (b) or (c) is a class A nonperson
misdemeanor and, if the offender is an officer or employee of the state,
such officer or employee shall be dismissed from office.
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(f) For the purpose of determining whether a defendant is financially
able to employ legal counsel under the provisions of K.S.A. 22-4504, and
amendments thereto, in all felony cases with appointed counsel where the
defendant's social security number is accessible from the records of the
district court, the court shall electronically provide the defendant's name,
social security number, district court case number and county to the
secretary of revenue in the manner and format agreed to by the office of
judicial administration and the secretary.
(g) Nothing in this section shall be construed to allow disclosure of
the amount of income or any particulars set forth or disclosed in any
report, return, federal return or federal return information, where such
disclosure is prohibited by the federal internal revenue code as in effect on
September 1, 1996, and amendments thereto, related federal internal
revenue rules or regulations, or other federal law.
Sec. 10. K.S.A. 2022 Supp. 79-3602 is hereby amended to read as
follows: 79-3602. Except as otherwise provided, as used in the Kansas
retailers' sales tax act:
(a) "Agent" means a person appointed by a seller to represent the
seller before the member states.
(b) "Agreement" means the multistate agreement entitled the
streamlined sales and use tax agreement approved by the streamlined sales
tax implementing states at Chicago, Illinois on November 12, 2002.
(c) "Alcoholic beverages" means beverages that are suitable for
human consumption and contain 0.05% or more of alcohol by volume.
(d) "Certified automated system (CAS)" means software certified
under the agreement to calculate the tax imposed by each jurisdiction on a
transaction, determine the amount of tax to remit to the appropriate state
and maintain a record of the transaction.
(e) "Certified service provider (CSP)" means an agent certified under
the agreement to perform all the seller's sales and use tax functions, other
than the seller's obligation to remit tax on its own purchases.
(f) "Computer" means an electronic device that accepts information
in digital or similar form and manipulates it for a result based on a
sequence of instructions.
(g) "Computer software" means a set of coded instructions designed
to cause a computer or automatic data processing equipment to perform a
task.
(h) "Delivered electronically" means delivered to the purchaser by
means other than tangible storage media.
(i) "Delivery charges" means charges by the seller of personal
property or services for preparation and delivery to a location designated
by the purchaser of personal property or services including, but not limited
to, transportation, shipping, postage, handling, crating and packing.
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Delivery charges shall not include charges for delivery of direct mail if the
charges are separately stated on an invoice or similar billing document
given to the purchaser.
(j) "Direct mail" means printed material delivered or distributed by
United States mail or other delivery services to a mass audience or to
addressees on a mailing list provided by the purchaser or at the direction of
the purchaser when the cost of the items are not billed directly to the
recipients. Direct mail includes tangible personal property supplied
directly or indirectly by the purchaser to the direct mail seller for inclusion
in the package containing the printed material. Direct mail does not
include multiple items of printed material delivered to a single address.
(k) "Director" means the state director of taxation.
(l) "Educational institution" means any nonprofit school, college and
university that offers education at a level above the 12
th
grade, and
conducts regular classes and courses of study required for accreditation by,
or membership in, the higher learning commission, the state board of
education, or that otherwise qualify as an "educational institution," as
defined by K.S.A. 74-50,103, and amendments thereto. Such phrase shall
include: (1) A group of educational institutions that operates exclusively
for an educational purpose; (2) nonprofit endowment associations and
foundations organized and operated exclusively to receive, hold, invest
and administer moneys and property as a permanent fund for the support
and sole benefit of an educational institution; (3) nonprofit trusts,
foundations and other entities organized and operated principally to hold
and own receipts from intercollegiate sporting events and to disburse such
receipts, as well as grants and gifts, in the interest of collegiate and
intercollegiate athletic programs for the support and sole benefit of an
educational institution; and (4) nonprofit trusts, foundations and other
entities organized and operated for the primary purpose of encouraging,
fostering and conducting scholarly investigations and industrial and other
types of research for the support and sole benefit of an educational
institution.
(m) "Electronic" means relating to technology having electrical,
digital, magnetic, wireless, optical, electromagnetic or similar capabilities.
(n) "Food and food ingredients" means substances, whether in liquid,
concentrated, solid, frozen, dried or dehydrated form, that are sold for
ingestion or chewing by humans and are consumed for their taste or
nutritional value. "Food and food ingredients" includes bottled water,
candy, dietary supplements, food sold through vending machines and soft
drinks. "Food and food ingredients" does not include alcoholic beverages
or tobacco.
(o) "Gross receipts" means the total selling price or the amount
received as defined in this act, in money, credits, property or other
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consideration valued in money from sales at retail within this state; and
embraced within the provisions of this act. The taxpayer, may take credit
in the report of gross receipts for: (1) An amount equal to the selling price
of property returned by the purchaser when the full sale price thereof,
including the tax collected, is refunded in cash or by credit; and (2) an
amount equal to the allowance given for the trade-in of property.
(p) "Ingredient or component part" means tangible personal property
that is necessary or essential to, and that is actually used in and becomes
an integral and material part of tangible personal property or services
produced, manufactured or compounded for sale by the producer,
manufacturer or compounder in its regular course of business. The
following items of tangible personal property are hereby declared to be
ingredients or component parts, but the listing of such property shall not be
deemed to be exclusive nor shall such listing be construed to be a
restriction upon, or an indication of, the type or types of property to be
included within the definition of "ingredient or component part" as herein
set forth:
(1) Containers, labels and shipping cases used in the distribution of
property produced, manufactured or compounded for sale that are not to be
returned to the producer, manufacturer or compounder for reuse.
(2) Containers, labels, shipping cases, paper bags, drinking straws,
paper plates, paper cups, twine and wrapping paper used in the distribution
and sale of property taxable under the provisions of this act by wholesalers
and retailers and that is not to be returned to such wholesaler or retailer for
reuse.
(3) Seeds and seedlings for the production of plants and plant
products produced for resale.
(4) Paper and ink used in the publication of newspapers.
(5) Fertilizer used in the production of plants and plant products
produced for resale.
(6) Feed for animals, fowl and aquatic plants and animals, the
primary purpose of which is use in agriculture or aquaculture, as defined in
K.S.A. 47-1901, and amendments thereto, the production of food for
human consumption, the production of animal, dairy, poultry or aquatic
plant and animal products, fiber, fur, or the production of offspring for use
for any such purpose or purposes.
(q) "Isolated or occasional sale" means the nonrecurring sale of
tangible personal property, or services taxable hereunder by a person not
engaged at the time of such sale in the business of selling such property or
services. Any religious organization that makes a nonrecurring sale of
tangible personal property acquired for the purpose of resale shall be
deemed to be not engaged at the time of such sale in the business of selling
such property. Such term shall include: (1) Any sale by a bank, savings and
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loan institution, credit union or any finance company licensed under the
provisions of the Kansas uniform consumer credit code of tangible
personal property that has been repossessed by any such entity; and (2)
any sale of tangible personal property made by an auctioneer or agent on
behalf of not more than two principals or households if such sale is
nonrecurring and any such principal or household is not engaged at the
time of such sale in the business of selling tangible personal property.
(r) "Lease or rental" means any transfer of possession or control of
tangible personal property for a fixed or indeterminate term for
consideration. A lease or rental may include future options to purchase or
extend.
(1) Lease or rental does not include: (A) A transfer of possession or
control of property under a security agreement or deferred payment plan
that requires the transfer of title upon completion of the required
payments;
(B) a transfer or possession or control of property under an agreement
that requires the transfer of title upon completion of required payments and
payment of an option price does not exceed the greater of $100 or 1% of
the total required payments; or
(C) providing tangible personal property along with an operator for a
fixed or indeterminate period of time. A condition of this exclusion is that
the operator is necessary for the equipment to perform as designed. For the
purpose of this subsection, an operator must do more than maintain,
inspect or set-up the tangible personal property.
(2) Lease or rental does include agreements covering motor vehicles
and trailers where the amount of consideration may be increased or
decreased by reference to the amount realized upon sale or disposition of
the property as defined in 26 U.S.C. § 7701(h)(1).
(3) This definition shall be used for sales and use tax purposes
regardless if a transaction is characterized as a lease or rental under
generally accepted accounting principles, the internal revenue code, the
uniform commercial code, K.S.A. 84-1-101 et seq., and amendments
thereto, or other provisions of federal, state or local law.
(4) This definition will be applied only prospectively from the
effective date of this act and will have no retroactive impact on existing
leases or rentals.
(s) "Load and leave" means delivery to the purchaser by use of a
tangible storage media where the tangible storage media is not physically
transferred to the purchaser.
(t) "Member state" means a state that has entered in the agreement,
pursuant to provisions of article VIII of the agreement.
(u) "Model 1 seller" means a seller that has selected a CSP as its
agent to perform all the seller's sales and use tax functions, other than the
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seller's obligation to remit tax on its own purchases.
(v) "Model 2 seller" means a seller that has selected a CAS to
perform part of its sales and use tax functions, but retains responsibility for
remitting the tax.
(w) "Model 3 seller" means a seller that has sales in at least five
member states, has total annual sales revenue of at least $500,000,000, has
a proprietary system that calculates the amount of tax due each jurisdiction
and has entered into a performance agreement with the member states that
establishes a tax performance standard for the seller. As used in this
subsection a seller includes an affiliated group of sellers using the same
proprietary system.
(x) "Municipal corporation" means any city incorporated under the
laws of Kansas.
(y) "Nonprofit blood bank" means any nonprofit place, organization,
institution or establishment that is operated wholly or in part for the
purpose of obtaining, storing, processing, preparing for transfusing,
furnishing, donating or distributing human blood or parts or fractions of
single blood units or products derived from single blood units, whether or
not any remuneration is paid therefor, or whether such procedures are done
for direct therapeutic use or for storage for future use of such products.
(z) "Persons" means any individual, firm, copartnership, joint
adventure, association, corporation, estate or trust, receiver or trustee, or
any group or combination acting as a unit, and the plural as well as the
singular number; and shall specifically mean any city or other political
subdivision of the state of Kansas engaging in a business or providing a
service specifically taxable under the provisions of this act.
(aa) "Political subdivision" means any municipality, agency or
subdivision of the state that is, or shall hereafter be, authorized to levy
taxes upon tangible property within the state or that certifies a levy to a
municipality, agency or subdivision of the state that is, or shall hereafter
be, authorized to levy taxes upon tangible property within the state. Such
term also shall include any public building commission, housing, airport,
port, metropolitan transit or similar authority established pursuant to law
and the horsethief reservoir benefit district established pursuant to K.S.A.
82a-2201, and amendments thereto.
(bb) "Prescription" means an order, formula or recipe issued in any
form of oral, written, electronic or other means of transmission by a duly
licensed practitioner authorized by the laws of this state.
(cc) "Prewritten computer software" means computer software,
including prewritten upgrades, that is not designed and developed by the
author or other creator to the specifications of a specific purchaser. The
combining of two or more prewritten computer software programs or
prewritten portions thereof does not cause the combination to be other than
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prewritten computer software. Prewritten computer software includes
software designed and developed by the author or other creator to the
specifications of a specific purchaser when it is sold to a person other than
the purchaser. Where a person modifies or enhances computer software of
which the person is not the author or creator, the person shall be deemed to
be the author or creator only of such person's modifications or
enhancements. Prewritten computer software or a prewritten portion
thereof that is modified or enhanced to any degree, where such
modification or enhancement is designed and developed to the
specifications of a specific purchaser, remains prewritten computer
software, except that where there is a reasonable, separately stated charge
or an invoice or other statement of the price given to the purchaser for
such modification or enhancement, such modification or enhancement
shall not constitute prewritten computer software.
(dd) "Property which is consumed" means tangible personal property
that is essential or necessary to and that is used in the actual process of and
consumed, depleted or dissipated within one year in: (1) The production,
manufacture, processing, mining, drilling, refining or compounding of
tangible personal property; (2) the providing of services; (3) the irrigation
of crops, for sale in the regular course of business; or (4) the storage or
processing of grain by a public grain warehouse or other grain storage
facility, and which is not reusable for such purpose. The following is a
listing of tangible personal property, included by way of illustration but
not of limitation, that qualifies as property that is consumed:
(A) Insecticides, herbicides, germicides, pesticides, fungicides,
fumigants, antibiotics, biologicals, pharmaceuticals, vitamins and
chemicals for use in commercial or agricultural production, processing or
storage of fruit, vegetables, feeds, seeds, grains, animals or animal
products whether fed, injected, applied, combined with or otherwise used;
(B) electricity, gas and water; and
(C) petroleum products, lubricants, chemicals, solvents, reagents and
catalysts.
(ee) "Purchase price" applies to the measure subject to use tax and
has the same meaning as sales price.
(ff) "Purchaser" means a person to whom a sale of personal property
is made or to whom a service is furnished.
(gg) "Quasi-municipal corporation" means any county, township,
school district, drainage district or any other governmental subdivision in
the state of Kansas having authority to receive or hold moneys or funds.
(hh) "Registered under this agreement" means registration by a seller
with the member states under the central registration system provided in
article IV of the agreement.
(ii) "Retailer" means a seller regularly engaged in the business of
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selling, leasing or renting tangible personal property at retail or furnishing
electrical energy, gas, water, services or entertainment, and selling only to
the user or consumer and not for resale.
(jj) "Retail sale" or "sale at retail" means any sale, lease or rental for
any purpose other than for resale, sublease or subrent.
(kk) "Sale" or "sales" means the exchange of tangible personal
property, as well as the sale thereof for money, and every transaction,
conditional or otherwise, for a consideration, constituting a sale, including
the sale or furnishing of electrical energy, gas, water, services or
entertainment taxable under the terms of this act and including, except as
provided in the following provision, the sale of the use of tangible personal
property by way of a lease, license to use or the rental thereof regardless of
the method by which the title, possession or right to use the tangible
personal property is transferred. The term "sale" or "sales" shall not mean
the sale of the use of any tangible personal property used as a dwelling by
way of a lease or rental thereof for a term of more than 28 consecutive
days.
(ll) (1) "Sales or selling price" applies to the measure subject to sales
tax and means the total amount of consideration, including cash, credit,
property and services, for which personal property or services are sold,
leased or rented, valued in money, whether received in money or
otherwise, without any deduction for the following:
(A) The seller's cost of the property sold;
(B) the cost of materials used, labor or service cost, interest, losses,
all costs of transportation to the seller, all taxes imposed on the seller and
any other expense of the seller;
(C) charges by the seller for any services necessary to complete the
sale, other than delivery and installation charges;
(D) (i) prior to July 1, 2023, delivery charges; and
(ii) on and after July 1, 2023, delivery charges that are not separately
stated on the invoice, bill of sale or similar document given to the
purchaser; and
(E) installation charges.
(2) "Sales or selling price" includes consideration received by the
seller from third parties if:
(A) The seller actually receives consideration from a party other than
the purchaser and the consideration is directly related to a price reduction
or discount on the sale;
(B) the seller has an obligation to pass the price reduction or discount
through to the purchaser;
(C) the amount of the consideration attributable to the sale is fixed
and determinable by the seller at the time of the sale of the item to the
purchaser; and
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(D) one of the following criteria is met:
(i) The purchaser presents a coupon, certificate or other
documentation to the seller to claim a price reduction or discount where
the coupon, certificate or documentation is authorized, distributed or
granted by a third party with the understanding that the third party will
reimburse any seller to whom the coupon, certificate or documentation is
presented;
(ii) the purchaser identifies to the seller that the purchaser is a
member of a group or organization entitled to a price reduction or
discount. A preferred customer card that is available to any patron does not
constitute membership in such a group; or
(iii) the price reduction or discount is identified as a third party price
reduction or discount on the invoice received by the purchaser or on a
coupon, certificate or other documentation presented by the purchaser.
(3) "Sales or selling price" shall not include:
(A) Discounts, including cash, term or coupons that are not
reimbursed by a third party that are allowed by a seller and taken by a
purchaser on a sale;
(B) interest, financing and carrying charges from credit extended on
the sale of personal property or services, if the amount is separately stated
on the invoice, bill of sale or similar document given to the purchaser;
(C) any taxes legally imposed directly on the consumer that are
separately stated on the invoice, bill of sale or similar document given to
the purchaser;
(D) the amount equal to the allowance given for the trade-in of
property, if separately stated on the invoice, billing or similar document
given to the purchaser;
(E) cash rebates granted by a manufacturer to a purchaser or lessee of
a new motor vehicle if paid directly to the retailer as a result of the original
sale; and
(F) commencing on July 1, 2023, delivery charges that are separately
stated on the invoice, bill of sale or similar document given to the
purchaser.
(mm) "Seller" means a person making sales, leases or rentals of
personal property or services.
(nn) "Service" means those services described in and taxed under the
provisions of K.S.A. 79-3603, and amendments thereto.
(oo) "Sourcing rules" means the rules set forth in K.S.A. 79-3670
through 79-3673, 12-191 and 12-191a, and amendments thereto, that shall
apply to identify and determine the state and local taxing jurisdiction sales
or use taxes to pay, or collect and remit on a particular retail sale.
(pp) "Tangible personal property" means personal property that can
be seen, weighed, measured, felt or touched, or that is in any other manner
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perceptible to the senses. Tangible personal property includes electricity,
water, gas, steam and prewritten computer software.
(qq) "Taxpayer" means any person obligated to account to the
director for taxes collected under the terms of this act.
(rr) "Tobacco" means cigarettes, cigars, chewing or pipe tobacco or
any other item that contains tobacco.
(ss) "Entity-based exemption" means an exemption based on who
purchases the product or who sells the product. An exemption that is
available to all individuals shall not be considered an entity-based
exemption.
(tt) "Over-the-counter drug" means a drug that contains a label that
identifies the product as a drug as required by 21 C.F.R. § 201.66. The
over-the-counter drug label includes: (1) A drug facts panel; or (2) a
statement of the active ingredients with a list of those ingredients
contained in the compound, substance or preparation. Over-the-counter
drugs do not include grooming and hygiene products such as soaps,
cleaning solutions, shampoo, toothpaste, antiperspirants and sun tan
lotions and screens.
(uu) "Ancillary services" means services that are associated with or
incidental to the provision of telecommunications services, including, but
not limited to, detailed telecommunications billing, directory assistance,
vertical service and voice mail services.
(vv) "Conference bridging service" means an ancillary service that
links two or more participants of an audio or video conference call and
may include the provision of a telephone number. Conference bridging
service does not include the telecommunications services used to reach the
conference bridge.
(ww) "Detailed telecommunications billing service" means an
ancillary service of separately stating information pertaining to individual
calls on a customer's billing statement.
(xx) "Directory assistance" means an ancillary service of providing
telephone number information or address information, or both.
(yy) "Vertical service" means an ancillary service that is offered in
connection with one or more telecommunications services, that offers
advanced calling features that allow customers to identify callers and to
manage multiple calls and call connections, including conference bridging
services.
(zz) "Voice mail service" means an ancillary service that enables the
customer to store, send or receive recorded messages. Voice mail service
does not include any vertical services that the customer may be required to
have in order to utilize the voice mail service.
(aaa) "Telecommunications service" means the electronic
transmission, conveyance or routing of voice, data, audio, video or any
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other information or signals to a point, or between or among points. The
term telecommunications service includes such transmission, conveyance
or routing in which computer processing applications are used to act on the
form, code or protocol of the content for purposes of transmissions,
conveyance or routing without regard to whether such service is referred to
as voice over internet protocol services or is classified by the federal
communications commission as enhanced or value added.
Telecommunications service does not include:
(1) Data processing and information services that allow data to be
generated, acquired, stored, processed or retrieved and delivered by an
electronic transmission to a purchaser where such purchaser's primary
purpose for the underlying transaction is the processed data or
information;
(2) installation or maintenance of wiring or equipment on a
customer's premises;
(3) tangible personal property;
(4) advertising, including, but not limited to, directory advertising;
(5) billing and collection services provided to third parties;
(6) internet access service;
(7) radio and television audio and video programming services,
regardless of the medium, including the furnishing of transmission,
conveyance and routing of such services by the programming service
provider. Radio and television audio and video programming services shall
include, but not be limited to, cable service as defined in 47 U.S.C. §
522(6) and audio and video programming services delivered by
commercial mobile radio service providers, as defined in 47 C.F.R. § 20.3;
(8) ancillary services; or
(9) digital products delivered electronically, including, but not limited
to, software, music, video, reading materials or ring tones.
(bbb) "800 service" means a telecommunications service that allows a
caller to dial a toll-free number without incurring a charge for the call. The
service is typically marketed under the name 800, 855, 866, 877 and 888
toll-free calling, and any subsequent numbers designated by the federal
communications commission.
(ccc) "900 service" means an inbound toll telecommunications
service purchased by a subscriber that allows the subscriber's customers to
call in to the subscriber's prerecorded announcement or live service. 900
service does not include the charge for collection services provided by the
seller of the telecommunications services to the subscriber, or service or
product sold by the subscriber to the subscriber's customer. The service is
typically marketed under the name 900 service, and any subsequent
numbers designated by the federal communications commission.
(ddd) "Value-added non-voice data service" means a service that
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otherwise meets the definition of telecommunications services in which
computer processing applications are used to act on the form, content,
code or protocol of the information or data primarily for a purpose other
than transmission, conveyance or routing.
(eee) "International" means a telecommunications service that
originates or terminates in the United States and terminates or originates
outside the United States, respectively. United States includes the District
of Columbia or a U.S. territory or possession.
(fff) "Interstate" means a telecommunications service that originates
in one United States state, or a United States territory or possession, and
terminates in a different United States state or a United States territory or
possession.
(ggg) "Intrastate" means a telecommunications service that originates
in one United States state or a United States territory or possession, and
terminates in the same United States state or a United States territory or
possession.
(hhh) "Cereal malt beverage" shall have the same meaning as such
term is defined in K.S.A. 41-2701, and amendments thereto, except that
for the purposes of the Kansas retailers sales tax act and for no other
purpose, such term shall include beer containing not more than 6% alcohol
by volume when such beer is sold by a retailer licensed under the Kansas
cereal malt beverage act.
(iii) "Nonprofit integrated community care organization" means an
entity that is:
(1) Exempt from federal income taxation pursuant to section 501(c)
(3) of the federal internal revenue code of 1986;
(2) certified to participate in the medicare program as a hospice under
42 C.F.R. § 418 et seq. and focused on providing care to the aging and
indigent population at home and through inpatient care, adult daycare or
assisted living facilities and related facilities and services across multiple
counties; and
(3) approved by the Kansas department for aging and disability
services as an organization providing services under the program of all-
inclusive care for the elderly as defined in 42 U.S.C. § 1396u-4 and
regulations implementing such section.
(jjj) (1) "Bottled water" means water that is placed in a safety sealed
container or package for human consumption. "Bottled water" is calorie
free and does not contain sweeteners or other additives, except that it may
contain:
(A) Antimicrobial agents;
(B) fluoride;
(C) carbonation;
(D) vitamins, minerals and electrolytes;
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(E) oxygen;
(F) preservatives; or
(G) only those flavors, extracts or essences derived from a spice or
fruit.
(2) "Bottled water" includes water that is delivered to the buyer in a
reusable container that is not sold with the water.
(lll) (1) "Candy" means a preparation of sugar, honey or other
natural or artificial sweeteners in combination with chocolate, fruits, nuts
or other ingredients or flavorings in the form of bars, drops or pieces.
(2) "Candy" does not include any preparation containing flour and
shall require no refrigeration.
(mmm) "Dietary supplement" means the same as defined in K.S.A.
79-3606(jjj), and amendments thereto.
(nnn) "Food sold through vending machines" means food dispensed
from a machine or other mechanical device that accepts payment.
(ooo) (1) "Prepared food" means:
(A) Food sold in a heated state or heated by the seller;
(B) two or more food ingredients mixed or combined by the seller for
sale as a single item; or
(C) food sold with eating utensils provided by the seller, including,
but not limited to, plates, knives, forks, spoons, glasses, cups, napkins or
straws. A plate does not include a container or packaging used to
transport the food.
(2) "Prepared food" does not include:
(A) Food that is only cut, repackaged or pasteurized by the seller; or
(B) eggs, fish, meat, poultry or foods containing these raw animal
foods that require cooking by the consumer as recommended by the food
and drug administration in chapter 3, part 401.11 of the food and drug
administration food code so as to prevent food borne illnesses.
(ppp) (1) "Soft drinks" means nonalcoholic beverages that contain
natural or artificial sweeteners.
(2) "Soft drinks" does not include beverages that contain milk or milk
products, soy, rice or similar milk substitutes or beverages that are greater
than 50% vegetable or fruit juice by volume.
Sec. 11. K.S.A. 8-1103, as amended by section 4 of 2023 House Bill
No. 2147, 25-1122, as amended by section 1 of 2023 House Bill No. 2053,
25-1122, as amended by section 28 of 2023 Senate Bill No. 221, 32-837,
as amended by section 35 of 2023 House Bill No. 2332, 32-906, as
amended by section 52 of 2023 House Bill No. 2332, 75-1253, as amended
by section 127 of 2023 House Bill No. 2332, 75-7240, as amended by
section 15 of 2023 House Bill No. 2019, 75-7240, as amended by section 8
of 2023 House Bill No. 2395, 75-7242, as amended by section 16 of 2023
House Bill No. 2019, and 75-7242, as amended by section 9 of 2023
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House Bill No. 2395, and K.S.A. 2022 Supp. 21-5701, 21-5701b, 21-6614,
21-6614i, 25-3009, as amended by section 48 of 2023 Senate Bill No. 221,
25-3009, as amended by section 3 of 2023 House Bill No. 2053, 65-4101,
65-4101d, 79-3234, as amended by section 72 of 2023 Senate Bill No.
244, 79-3234, as amended by section 141 of 2023 House Bill No. 2332,
79-3602 and 79-3602c are hereby repealed.
Sec. 12. On and after January 1, 2024, K.S.A. 8-1103, as amended by
section 1 of 2023 House Bill No. 2042, is hereby repealed.
Sec. 13. This act shall take effect and be in force from and after its
publication in the statute book.
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