Kansas Statutes 79-32,278. Definitions
Terms Used In Kansas Statutes 79-32,278
- Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Kansas Statutes 79-3271
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Secretary: means secretary of the Kansas department of revenue. See Kansas Statutes 79-32,278
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Kansas Statutes 79-3271
As used in this act:
(a) “Paid tax return preparer” means any person who prepares or substantially prepares for compensation, or who employs one or more persons who prepare or substantially prepare for compensation, any income tax return or claim for refund, required to be filed pursuant to Kan. Stat. Ann. § 79-3201 et seq., and amendments thereto. “Paid tax return preparer” does not include the following:
(1) An individual licensed as a certified public accountant in this state under Kan. Stat. Ann. §§ 1-302b or 1-322, and amendments thereto;
(2) an individual licensed as a certified public accountant in another licensing jurisdiction and practicing in this state under Kan. Stat. Ann. §§ 1-302b or 1-322, and amendments thereto; or
(3) an individual employed by a firm licensed in this state under Kan. Stat. Ann. § 1-308, and amendments thereto, and preparing a return under the supervision of an individual described in paragraph (1) or (2).
(b) “Secretary” means secretary of the Kansas department of revenue.