Kansas Statutes 79-305a. Rendition preparers; definitions
As used in this act:
(a) “Person” means any individual, firm, partnership, joint adventure, association or corporation.
Terms Used In Kansas Statutes 79-305a
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: means any individual, firm, partnership, joint adventure, association or corporation. See Kansas Statutes 79-305a
- Personal property: All property that is not real property.
- Personal property: includes money, goods, chattels, evidences of debt and things in action, and digital assets as defined in the revised uniform fiduciary access to digital assets act, Kan. See Kansas Statutes 77-201
- Personal property tax rendition form: means any list, schedule or statement required to be furnished pursuant to article 3 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, disclosing personal property of a taxpayer. See Kansas Statutes 79-305a
- Personal property tax rendition form preparer: means any person who prepares or assists in preparation for compensation, or who employs one or more persons to prepare or assist in preparation for compensation, any personal property tax rendition form. See Kansas Statutes 79-305a
- Property: includes personal and real property. See Kansas Statutes 77-201
- Taxpayer: means any person contracting with a personal property tax rendition form preparer to prepare a personal property tax rendition form on[such person's behalf or to assist in the preparation of such form. See Kansas Statutes 79-305a
(b) “Personal property tax rendition form” means any list, schedule or statement required to be furnished pursuant to article 3 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, disclosing personal property of a taxpayer.
(c) “Personal property tax rendition form preparer” means any person who prepares or assists in preparation for compensation, or who employs one or more persons to prepare or assist in preparation for compensation, any personal property tax rendition form. A person shall not be a personal property tax rendition form preparer merely because such person: (1) Furnishes typing, reproducing or other mechanical assistance, or (2) prepares a rendition of the employer by whom such person is regularly and continuously employed.
(d) “Taxpayer” means any person contracting with a personal property tax rendition form preparer to prepare a personal property tax rendition form on[such person’s behalf or to assist in the preparation of such form.]*