Kansas Statutes > Chapter 8 > Article 14 – Uniform Act Regulating Traffic; Definitions


§ 8-1401	Definitions applicable to uniform act regulating traffic on highways
§ 8-1402	“Alley” defined
§ 8-1402a	“All-terrain vehicle” defined
§ 8-1403	“Arterial street” defined
§ 8-1404	“Authorized emergency vehicle” defined; exemptions
§ 8-1405	“Bicycle” defined
§ 8-1406	“Bus” defined
§ 8-1407	“Business district” defined
§ 8-1408	“Cancellation of a driver’s license” defined
§ 8-1409	“Commission,” “secretary” and “department” defined
§ 8-1410	“Controlled-access highway” defined
§ 8-1411	“Crosswalk” defined
§ 8-1412	“Director” defined
§ 8-1413	“Division” defined
§ 8-1414	“Divided highway” defined
§ 8-1414a	“Drawbar” defined
§ 8-1415	“Driveaway-towaway operations” defined
§ 8-1416	“Driver” defined
§ 8-1417	“Driver’s license” defined
§ 8-1418	“Essential parts” defined
§ 8-1419	“Explosives” defined
§ 8-1420	“Farm tractor” defined
§ 8-1421	“Flammable liquid” defined
§ 8-1422	“Foreign vehicle” defined
§ 8-1423	“Gross weight” defined
§ 8-1424	“Highway” defined
§ 8-1425	“House trailer” defined
§ 8-1426	“Identifying numbers” defined
§ 8-1427	“Implement of husbandry” defined
§ 8-1428	“Intersection” defined
§ 8-1428a	“Interstate system” defined
§ 8-1429	“Laned roadway” defined
§ 8-1430	“License” and “license to operate a motor vehicle” defined
§ 8-1431	“Lienholder” defined
§ 8-1432	“Local authorities” defined
§ 8-1433	“Mail” defined
§ 8-1434	“Manufacturer” defined
§ 8-1435	“Metal tire” defined
§ 8-1436	“Motor home” defined
§ 8-1437	“Motor vehicle” defined
§ 8-1438	“Motorcycle” defined
§ 8-1439	“Motor-driven cycle” defined
§ 8-1439a	“Motorized bicycle” defined
§ 8-1439c	“Motorized wheelchair” defined
§ 8-1440	“Nonresident” defined
§ 8-1441	“Nonresident’s operating privilege” defined
§ 8-1442	“Official traffic-control devices” defined
§ 8-1443	“Owner” defined
§ 8-1444	“Park” and “parking” defined
§ 8-1445	“Passenger car” defined
§ 8-1446	“Pedestrian” defined
§ 8-1447	“Person” defined
§ 8-1448	“Pneumatic tire” defined
§ 8-1449	“Pole trailer” defined
§ 8-1450	“Police officer” defined
§ 8-1451	“Private road or driveway” defined
§ 8-1452	“Railroad” defined
§ 8-1453	“Railroad sign or signal” defined
§ 8-1454	“Railroad train” defined
§ 8-1455	“Registration” defined
§ 8-1456	“Residence district” defined
§ 8-1457	“Revocation of driver’s license” defined
§ 8-1458	“Right-of-way” defined
§ 8-1458a	“Road construction zone” defined
§ 8-1459	“Roadway” defined
§ 8-1459a	“Safety hitch” defined
§ 8-1460	“Safety zone” defined
§ 8-1461	“School bus” defined
§ 8-1462	“Security agreement” defined
§ 8-1463	“Security interest” defined
§ 8-1464	“Semitrailer” defined
§ 8-1465	“Sidewalk” defined
§ 8-1466	“Solid rubber tire” defined
§ 8-1467	“Special mobile equipment” defined
§ 8-1468	“Specially constructed vehicle” defined
§ 8-1469	“Stand” and “standing” defined
§ 8-1470	“State” defined
§ 8-1471	“Stop” when required, defined
§ 8-1472	“Stop” and “stopping,” when prohibited, defined
§ 8-1473	“Street” defined
§ 8-1474	“Suspension of a driver’s license” defined
§ 8-1475	“Through highway” defined
§ 8-1475a	“Tow bar” defined
§ 8-1476	“Trackless trolley coach” defined
§ 8-1477	“Traffic” defined
§ 8-1478	“Traffic-control signal” defined
§ 8-1479	“Trailer” defined
§ 8-1480	“Transporter” defined
§ 8-1481	“Truck” defined
§ 8-1482	“Truck-camper” defined
§ 8-1483	“Truck tractor” defined
§ 8-1484	“Urban district” defined
§ 8-1485	“Vehicle” defined
§ 8-1486	Certain sections part of uniform act
§ 8-1487	“National network of highways” defined
§ 8-1488	“Low-speed vehicle” defined
§ 8-1489	“Electric-assisted bicycle” defined; classes of electric-assisted bicycles
§ 8-1490	“Travel trailer” defined
§ 8-1491	“Electric personal assistive mobility device” defined
§ 8-1492	“School crossing guard” defined
§ 8-1493	“Work-site utility vehicle” defined
§ 8-1494	“Micro utility truck” defined
§ 8-1495	“Golf cart” defined
§ 8-1496	“Lightweight roadable vehicle” defined
§ 8-1497	“Autocycle” defined
§ 8-1498	“Electric-assisted scooter” defined
§ 8-1499	“Military surplus vehicle” defined

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Terms Used In Kansas Statutes > Chapter 8 > Article 14 - Uniform Act Regulating Traffic; Definitions

Accessible to individuals with a disability: means in conformance with Title I and Title III of the Americans with disabilities act of 1990, 42 USCA 12101 et seq. See Kansas Statutes 79-32,175
Act: means the COVID-19 retail storefront property tax relief act. See Kansas Statutes 79-1616
Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
Adjournment sine die: The end of a legislative session "without day." These adjournments are used to indicate the final adjournment of an annual or the two-year session of legislature.
Administration services: include clerical, fund or shareholder accounting, participant record keeping, transfer agency, bookkeeping, data processing, custodial, internal auditing, legal and tax services performed for an investment company;
(2) "distribution services" include the services of advertising, servicing, marketing, underwriting or selling shares of an investment company, but, in the case of advertising, servicing or marketing shares, only where such service is performed by a person who is, or in the case of a closed end company, was, either engaged in the services of underwriting or selling investment company shares or affiliated with a person who is engaged in the service of underwriting or selling investment company shares. See Kansas Statutes 79-3271
Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
Agency: means a state agency. See Kansas Statutes 77-602
Agency action: means :
(1) The whole or a part of a rule and regulation or an order;
(2) the failure to issue a rule and regulation or an order; or
(3) an agency's performance of, or failure to perform, any other duty, function or activity, discretionary or otherwise. See Kansas Statutes 77-602
Agency head: means an individual or body of individuals in whom the ultimate legal authority of the state agency is vested by any provision of law. See Kansas Statutes 77-502
Agency head: means an individual or body of individuals in whom the ultimate legal authority of the agency is vested by any provision of law. See Kansas Statutes 77-602
Allegation: something that someone says happened.
Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
Amortization: Paying off a loan by regular installments.
Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
Appraisal: A determination of property value.
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Appropriation right: is a right, acquired under the provisions of article 7 of chapter 82a of the Kansas Statutes Annotated, and amendments thereto, to divert from a definite water supply a specific quantity of water at a specific rate of diversion, provided such water is available in excess of the requirements of all vested rights that relate to such supply and all appropriation rights of earlier date that relate to such supply, and to apply such water to a specific beneficial use or uses in preference to all appropriations right of later date. See Kansas Statutes 82a-701
Appropriator: means and includes a person who has an appropriation right that has been perfected in conformity with article 7 of chapter 82a of the Kansas Statutes Annotated, and amendments thereto. See Kansas Statutes 82a-701
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
average: shall mean that measure or measures of central tendency which the director shall determine best describes a group of individual ratios;
(i) "ratio" shall mean the numerical relationship between the appraised or assessed value and the selling price; and
(j) "study year" shall mean that twelve-month period beginning annually on January 1. See Kansas Statutes 79-1486
Aviation fuel: means motor fuels for use as fuel for aircraft;
(b) "agricultural ethyl alcohol" means a motor-vehicle fuel component with a purity of at least 99%, exclusive of any added denaturants, denatured in conformity with one of the methods approved by the United States department of the treasury, bureau of alcohol, tobacco and firearms, and distilled in the United States of America from grain produced in the United States of America;
(c) "bulk plant" means a motor fuels storage facility, other than a terminal, that is primarily used to redistribute motor fuels;
(d) "dealer" means any person engaged in the retail sale of motor-vehicle fuels or special fuels;
(e) "director" means the director of taxation, a duly authorized deputy, agent or representative;
(f) "distributor" means any person, who:
(1) Imports or causes to be imported from any other state or territory of the United States motor-vehicle fuels or special fuels for such person's own use in the state of Kansas, or for sale and delivery therein, after the same shall have come to rest or storage therein, whether or not in the original package, receptacle or container; or
(2) imports or causes to be imported, from a foreign country, motor-vehicle fuels or special fuels for such person's own use in the state of Kansas, or for sale and delivery therein, after the same shall have come to rest or storage, whether or not in the original package, receptacle or container;
(3) purchases or receives motor-vehicle fuels or special fuels in the original package, receptacle or container in the state of Kansas for such person's own use therein, or for sale and delivery therein, from any person who has imported the same from any other state or territory of the United States, or any other nation, in case such motor-vehicle fuels or special fuels have not, prior to such purchase or receipt, come to rest or storage in the state of Kansas; or
(4) received and, in any manner, uses, sells or delivers motor-vehicle fuels or special fuels in the state of Kansas on which the tax provided for in this act has not been previously paid;
(g) "exporter" means any person who exports or causes to be exported motor vehicle fuels or special fuels from Kansas to any other state or territory of the United States or to a foreign country, for such person's own use or for sale or delivery therein, whether or not in the original package, receptacle or container;
(h) "importer" means any person who imports or causes to be imported motor-vehicle fuels or special fuels from any other state or territory of the United States or from a foreign country, for such person's own use in the state of Kansas or for sale or delivery therein, whether or not in the original package, receptacle or container;
(i) "liquid fuels" or "motor fuels" means any inflammable liquid by whatever name such liquid shall be known or sold that is used, or practically or commercially usable, either alone or when mixed or combined in an internal-combustion engine for the generation of power;
(j) "manufacturer" or "refiner" means any person that produces, refines, prepares, blends, distills, manufactures or compounds motor-vehicle fuels or special fuels in the state of Kansas for such person's own use therein, or for sale or delivery therein. See Kansas Statutes 79-3401
Bank boundary: means the geographic area where a water bank operates and conducts the functions of a water bank and may encompass more than one hydrologic unit. See Kansas Statutes 82a-762
Bank charter: means a document that sets out the articles of incorporation and principal functions of a water bank. See Kansas Statutes 82a-762
Bankable water right: means a water right that has been determined pursuant to Kan. See Kansas Statutes 82a-762
Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
Bequest: Property gifted by will.
Blindness: means central visual acuity of 20/200 or less in the better eye with the use of a correcting lens. See Kansas Statutes 79-4502
Board: means a hospital board which is selected in accordance with the provisions of this act and which is vested with the management and control of an existing hospital or a hospital established under the provisions of this act;
(b) "hospital" means a medical care facility as defined in Kan. See Kansas Statutes 80-2501
building: shall include only structures within which individuals are customarily employed or which are customarily used to house machinery, equipment or other property. See Kansas Statutes 79-32,154
business day: means any day that is not a Saturday, Sunday or legal holiday. See Kansas Statutes 77-503
Business income: means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations. See Kansas Statutes 79-4301
business income: means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations, except that a taxpayer may elect that all income constitutes business income. See Kansas Statutes 79-3271
Capital stock tax: means a tax measured in any way by the capital of a corporation considered in its entirety. See Kansas Statutes 79-4301
Chambers: A judge's office.
Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
Chief engineer: means the chief engineer of the division of water resources of the Kansas department of agriculture. See Kansas Statutes 82a-701
Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
cities: shall include only such places as are incorporated cities. See Kansas Statutes 79-102
Claimant: means a for-profit business, regardless of legal structure, who has filed a claim under the provisions of this act and who:
(A) Conducts a majority of its retail sales through customers' physical, on-site presence at a retail storefront property;
(B) was in operation on or prior to July 1, 2019, and filed a 2019 tax return;
(C) had at least $10,000 in annual revenues, including gross sales and receipts, in 2019;
(D) received less gross revenue in 2020 or 2021, as applicable, compared to 2019;
(E) was in active operations as of March 1, 2020; and
(F) has not received more than a total of $150,000 in prior COVID-19-related local, state or federal funding or any combination thereof. See Kansas Statutes 79-1616
Claimant: means a person who has filed a claim under the provisions of this act and was, during the entire calendar year preceding the year in which such claim was filed for refund under this act, except as provided in Kan. See Kansas Statutes 79-4502
Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
Commencement of commercial operations: shall be deemed to occur during the first taxable year for which the qualified business facility is first available for use by the taxpayer, or first capable of being used by the taxpayer, in the revenue producing enterprise in which the taxpayer intends to use the qualified business facility. See Kansas Statutes 79-32,154
Commercial domicile: means the principal place from which the trade or business of the taxpayer is directed or managed. See Kansas Statutes 79-4301
Commercial domicile: means the principal place from which the trade or business of the taxpayer is directed or managed. See Kansas Statutes 79-3271
Commercial motor vehicle: means any of the following motor vehicles or combinations, if propelled by motor fuel and used, designed or maintained for the transportation of persons or property, and:
(1) Has two axles and a gross vehicle weight or registered gross weight exceeding 26,000 pounds or 12,000 kilograms;
(2) has three or more axles regardless of weight; or
(3) is used in combination when the weight of such combination exceeds 26,000 pounds or 12,000 kilograms gross vehicle weight or registered gross weight. See Kansas Statutes 79-34,108
Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
Community service provider: means an association or organization licensed by the Kansas department for aging and disability services whose purpose is to provide support and services, relating to the ability to live and to work in the community, to persons who, without such support and services, would be unable or would have significant difficulty maintaining employment or living in the community. See Kansas Statutes 79-32,299
Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Kansas Statutes 79-4301
Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Kansas Statutes 79-3271
Competitive integrated employment: has the meaning as provided in the workforce innovation and opportunity act, 29 U. See Kansas Statutes 79-32,299
Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
Conservatee: means a person who has a conservator. See Kansas Statutes 77-201
Conservation element: means the portion of a deposit that is taken out of use for the duration of the deposit and is not allowed to be withdrawn and used by subsequent users. See Kansas Statutes 82a-762
Conservator: means an individual or corporation appointed by the court to act on behalf of a conservatee and possessed of some or all of the powers and duties set out in Kan. See Kansas Statutes 77-201
Continuance: Putting off of a hearing ot trial until a later time.
Contract: A legal written agreement that becomes binding when signed.
controlled substance: means any drug or substance, whether real or counterfeit, as defined by Kan. See Kansas Statutes 79-5201
Conviction: A judgement of guilt against a criminal defendant.
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.
county clerk: shall mean , respectively, the board of county commissioners and county clerk of the county in which the greatest portion of the territory of any existing or proposed rural water district is located;
(d) "participating member" means an individual, firm, partnership, association or corporation and:
(1) Which has subscribed to one or more benefit units of such district; or
(2) which is charged a franchise fee for water service which is paid, either directly or indirectly through another water provider, to such district;
(e) "chief engineer" means the chief engineer of the division of water resources, Kansas department of agriculture. See Kansas Statutes 82a-612
Court: means a court in which proceedings for administration of an estate are pending or have been completed or, if no proceedings are pending or have been completed, a court in which venue lies for the administration of the estate of the decedent;
(2) "estate" means the gross estate of a decedent as determined for the purpose of estate taxes;
(3) "estate tax" means any estate, inheritance or death tax levied or assessed on the property of a decedent's estate, because of the death of a person, imposed by federal, state, local or foreign law, including the federal estate tax and including interest and penalties imposed in addition to those taxes. See Kansas Statutes 79-15,126
Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
day: means calendar day and not business day; therefore, intermediate Saturdays, Sundays and legal holidays shall be included in the computation. See Kansas Statutes 77-503
dealer: means any person who, in violation of Kansas law, manufactures, produces, ships, transports or imports into Kansas or in any manner acquires or possesses more than 28 grams of marijuana, or more than one gram of any controlled substance, or 10 or more dosage units of any controlled substance which is not sold by weight;
(d) "domestic marijuana plant" means any cannabis plant at any level of growth which is harvested or tended, manicured, irrigated, fertilized or where there is other evidence that it has been treated in any other way in an effort to enhance growth. See Kansas Statutes 79-5201
Decedent: A deceased person.
Deed: The legal instrument used to transfer title in real property from one person to another.
Deed: is a pplied to an instrument conveying lands but does not imply a sealed instrument. See Kansas Statutes 77-201
Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
Dependent: A person dependent for support upon another.
Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
Developmental disability: means the same as defined in Kan. See Kansas Statutes 79-32,299
Devise: To gift property by will.
director: means the director of taxation. See Kansas Statutes 79-906
director: shall mean the director of property valuation;
(g) "classification" shall mean those classifications which apply to real property contained in Kan. See Kansas Statutes 79-1486
Director: means the director of taxation. See Kansas Statutes 79-32,109
Director: means the director of taxation or the director's duly authorized deputy, agent or representative. See Kansas Statutes 79-3490
Director: means the director of taxation. See Kansas Statutes 79-4216
Disability: means :
(1) Inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months, and an individual shall be determined to be under a disability only if the physical or mental impairment or impairments are of such severity that the individual is not only unable to do the individual's previous work but cannot, considering age, education and work experience, engage in any other kind of substantial gainful work which exists in the national economy, regardless of whether such work exists in the immediate area in which the individual lives or whether a specific job vacancy exists for the individual, or whether the individual would be hired if application was made for work. See Kansas Statutes 79-4502
Disabled person: includes incapacitated persons and incompetent persons as defined herein. See Kansas Statutes 77-201
Disabled veteran: means a person who is a resident of Kansas and has been honorably discharged from active service in any branch of the armed forces of the United States or Kansas national guard and who has been certified by the United States department of veterans affairs or its successor to have a 50% or greater permanent disability sustained through military action or accident or resulting from disease contracted while in such active service. See Kansas Statutes 79-4502
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
Disruption of production: means , in the case of oil, a continuous 24-hour period during which a well is not producing. See Kansas Statutes 79-4216
Distressed area taxpayer: means a corporation which: (1) Is located in a county which has a population of not more than 45,000 persons and which, as certified by the department of commerce, has sustained an adverse economic impact due to the closure of a state hospital in such county pursuant to the recommendations of the hospital closure commission; and (2) which has a total annual payroll of $20,000,000 or more for employees employed within such county. See Kansas Statutes 79-3271
District: means a rural water district organized pursuant to this act;
(b) "board" means the governing body of a district;
(c) the terms "board of county commissioners" and "county clerk" shall mean, respectively, the board of county commissioners and county clerk of the county in which the greatest portion of the territory of any existing or proposed rural water district is located;
(d) "participating member" means an individual, firm, partnership, association or corporation and:
(1) Which has subscribed to one or more benefit units of such district; or
(2) which is charged a franchise fee for water service which is paid, either directly or indirectly through another water provider, to such district;
(e) "chief engineer" means the chief engineer of the division of water resources, Kansas department of agriculture. See Kansas Statutes 82a-612
Division: means the division of water resources of the Kansas department of agriculture. See Kansas Statutes 82a-762
Docket: A log containing brief entries of court proceedings.
Donee: The recipient of a gift.
Donor: The person who makes a gift.
Earned income: means compensation paid to a Kansas employee for competitive integrated employment that is equal or greater than the minimum wage and is performed in a competitive integrated setting. See Kansas Statutes 79-32,299
Eligible individual: means an individual, including a high school student, who is a Kansas resident, is employed by an employer in a competitive integrated setting, has a developmental disability that has been documented as required by the secretary for aging and disability services and who has agreed to provide the secretary for aging and disability services, or the secretary's designee, information required by the secretary pursuant to the Kansas targeted employment act, or to permit the secretary of revenue to provide such information to the secretary for aging and disability services. See Kansas Statutes 79-32,299
Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
environmental review agencies: means the:
(1) Kansas department of wildlife and parks;
(2) Kansas forest service;
(3) state biological survey;
(4) Kansas department of health and environment;
(5) state historical society;
(6) Kansas department of agriculture division of conservation; and
(7) state corporation commission. See Kansas Statutes 82a-326
Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. ^{Source: OCC}
Escrow: Money given to a third party to be held for payment until certain conditions are met.
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Ex officio: Literally, by virtue of one's office.
Executive session: A portion of the Senate's daily session in which it considers executive business.
Executor: A male person named in a will to carry out the decedent
Executor: includes an administrator where the subject matter applies to an administrator. See Kansas Statutes 77-201
Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
Facility: shall mean any factory, mill, plant, refinery, warehouse, feedlot, building or complex of buildings located within the state, including the land on which such facility is located and all machinery, equipment and other real and tangible personal property located at or within such facility used in connection with the operation of such facility. See Kansas Statutes 79-32,154
Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
Federal government: means the United States of America or any department or agency thereof. See Kansas Statutes 82a-902
federal internal revenue code: shall mean the provisions of the federal internal revenue code of 1986, and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes, as the same may be or become effective at any time, or from time to time, for the taxable year. See Kansas Statutes 79-32,109
Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. ^{Source: OCC}
Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
Fiduciary: A trustee, executor, or administrator.
Financial organization: means any bank, trust company, savings bank, industrial bank, land bank, safe deposit company, private banker, savings and loan association, credit union, cooperative bank, small loan company, sales finance company, investment company, or any type of insurance company. See Kansas Statutes 79-4301
Financial organization: means any bank, trust company, savings bank, industrial bank, land bank, safe deposit company, private banker, savings and loan association, credit union, cooperative bank, or any type of insurance company, but such term shall not be deemed to include any business entity, other than those hereinbefore enumerated, whose primary business activity is making consumer loans or purchasing retail installment contracts from one or more sellers. See Kansas Statutes 79-3271
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
Fraud: Intentional deception resulting in injury to another.
Gallon: means one United States standard gallon. See Kansas Statutes 79-3490
Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
Gas: means natural gas, and all other raw, unrefined gas or gases, all constituent parts of any such gas or gases and refined products derived from any such gas or gases, including, but not limited to, methane, ethane, propane, butane and helium, taken from below the surface of the earth or water in this state, regardless of whether from a gas well or from a well also productive of oil or any other product. See Kansas Statutes 79-4216
General election: refers to the election required to be held on the Tuesday following the first Monday in November of each even-numbered year. See Kansas Statutes 77-201
Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
Governmental action: means any of the following actions by a state agency which may constitute a taking:
(A) Proposed legislation;
(B) proposed rules and regulations or directives; or
(C) proposed agency guidelines and procedures concerning the process of issuing licenses or permits;
(2) "Governmental action" does not include:
(A) Activity in which the power of eminent domain is formally exercised;
(B) the repeal of rules and regulations, elimination of governmental programs, or amendment of rules and regulations such that limitations on the use of private property are reduced or removed;
(C) law enforcement activities involving seizure or forfeiture of private property for violations of law or as evidence in criminal proceedings; and
(D) state agency action, authorized by statute or by valid court order, in response to a violation of state law. See Kansas Statutes 77-703
Grantor: The person who establishes a trust and places property into it.
Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
Gross receipts tax: means a tax, other than a sales tax, which is imposed on or measured by the gross volume of business, in terms of gross receipts or in other terms, and in the determination of which no deduction is allowed which would constitute the tax an income tax. See Kansas Statutes 79-4301
Gross rent: means the rental paid at arm's length solely for the right of occupancy of a retail storefront paid to a landlord, as expressly set out in the rental agreement, exclusive of charges for any utilities, services, furniture and furnishings or personal property appliances furnished by the landlord as a part of the rental agreement, whether or not expressly set out in the rental agreement. See Kansas Statutes 79-1616
Gross value: means the sale price of oil or gas at the time of removal of the oil or gas from the lease or production unit and if oil or gas is exchanged for something other than cash, or if no sale occurs at the time of removal or if the director determines that the relationship between the buyer and the seller is such that the consideration paid, if any, is not indicative of the true value or market price, then the director shall determine the value of the oil or gas subject to tax based on the cash price paid to one or more producers for the oil or gas or based on the cash price paid to producers for like quality oil or gas in the vicinity of the lease or production unit at the time of the removal of the oil or gas from the lease or production unit. See Kansas Statutes 79-4216
Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
Guardian: means an individual or a nonprofit corporation certified in accordance with Kan. See Kansas Statutes 77-201
Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
Highways: means the entire width between the boundary of every way publicly maintained when any part thereof is open to the use of the public for purposes of vehicular travel, including a toll highway, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair. See Kansas Statutes 79-34,108
Homestead: means the dwelling, or any part thereof, owned and occupied as a residence by the household and so much of the land surrounding it, as defined as a home site for ad valorem tax purposes, and may consist of a part of a multi-dwelling or multi-purpose building and a part of the land upon which it is built or a manufactured home or mobile home and the land upon which it is situated. See Kansas Statutes 79-4502
hospital moneys: means , but is not limited to, moneys acquired through the issuance of bonds, the levy of taxes, the receipt of grants, donations, gifts, bequests, interest earned on investments authorized by this act and state or federal aid and from fees and charges for use of and services provided by the hospital;
(d) "existing hospital" means a hospital established under the provisions of article 21 of chapter 80 of Kansas Statutes Annotated, and acts amendatory of the provisions thereof or supplemental thereto, prior to the effective date of this act and being maintained and operated on the effective date of this act;
(e) "political subdivision" means a township, a city or a hospital district established under the provisions of article 21 of chapter 80 of Kansas Statutes Annotated, and acts amendatory of the provisions thereof or supplemental thereto, prior to the effective date of this act or established under this act;
(f) "qualified elector" means any person who has been a bona fide resident within the territory included in the taxing district of a hospital for 30 days prior to the date of any annual meeting or election provided for in this act and who possesses the qualifications of an elector provided for in the laws governing general elections;
(g) As used in this section, a "limited care residential retirement facility" means a facility, other than an adult care home, in which there are separate apartment-style living areas, bedrooms, bathrooms and individual utilities; which facility is available only to individuals 55 years of age or older; and which facility has at least the following characteristics: (1) A common recreational and dining area; (2) planned recreation and social gatherings; (3) laundry facilities or services and housecleaning services; (4) special dietary programs providing at least one meal per day; (5) organized wellness programs; (6) a 24-hour emergency call system in each unit staffed by the hospital district; (7) a nursing staff from the hospital district on 24-hour call for residents; and (8) availability of additional health related services, laundry services, housekeeping, means for individuals with special or additional needs;
(h) "joint enterprise" means a business undertaking by a hospital and one or more public or private entities for the provision of health care services. See Kansas Statutes 80-2501
Household: means a claimant, a claimant and spouse who occupy the homestead or a claimant and one or more individuals not related as husband and wife who together occupy a homestead. See Kansas Statutes 79-4502
Household income: means all income received by all persons of a household in a calendar year while members of such household. See Kansas Statutes 79-4502
Hydrologic unit: means a defined area from which water rights authorizing diversion of water from a source of supply may be deposited and from which water from the same source of supply may be leased, in accordance with the provisions of this act, without causing impairment of existing water rights or a significantly different hydrological effect to other users of water from the same source or hydraulically connected sources of supply. See Kansas Statutes 82a-762
in writing: means any worded or numbered expression that can be read, reproduced and later communicated, and includes electronically transmitted and stored information. See Kansas Statutes 77-502
Income: means the sum of adjusted gross income under the Kansas income tax act effective for tax year 2013 and thereafter without regard to any modifications pursuant to Kan. See Kansas Statutes 79-4502
Income tax: means a tax imposed on or measured by net income including any tax imposed on or measured by an amount arrived at by deducting expenses from gross income, one or more forms of which expenses are not specifically and directly related to particular transactions. See Kansas Statutes 79-4301
Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
Inter vivos: Transfer of property from one living person to another living person.
Interest: means interest on indebtedness attributed to Kansas and incurred in the ordinary course of the active conduct of any business and interest on indebtedness incurred that is secured by a single family residence;
(2) "qualified agricultural real estate loans" means loans made on real property that is substantially used for the production of one or more agricultural products and that:
(A) Have maturities of not less than five years and not more than 40 years;
(B) are secured by a first lien interest in real estate, except that the loans may be secured by a second lien interest if the institution also holds the first lien on the property; and
(C) have an outstanding loan balance when made that is less than 85% of the appraised value of the real estate, except that a loan for which private mortgage insurance is obtained may exceed 85% of the appraised value of the real estate to the extent the loan amount in excess of 85% is covered by such insurance;
(3) "single family residence" means a residence that:
(A) Is the principal residence of its occupant;
(B) is located in Kansas, in a rural area as defined by the United States department of agriculture that is not within a metropolitan statistical area and has a population of 2,500 or less as determined by the most recent census for which data is available; and
(C) is purchased or improved with the proceeds of the loan;
(4) "net interest income received from qualified agricultural real estate loans attributed to Kansas" means the product of the ratio of the interest income earned on qualified agricultural real estate loans over total interest income earned, in relation to the net income of the national banking association, state bank, trust company or savings and loan association without regard to this deduction; and
(5) "net interest income received from single family residence loans attributed to Kansas" means the product of the ratio of the interest income earned on single family residence loans over total interest income earned, in relation to the net income of the national banking association, state bank, trust company or savings and loan association without regard to this deduction. See Kansas Statutes 79-1109
Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
Interstate motor fuel user: means any person who operates or causes to be operated on highways within and without this state any commercial motor vehicle. See Kansas Statutes 79-34,108
Intestate: Dying without leaving a will.
invalid sale: is a sale that is not an indicator of fair market value as defined in Kan. See Kansas Statutes 79-1486
investment company: means any person registered under the federal Investment Company Act of 1940, as in effect on the effective date of this act, or a company which would be required to register as an investment company under such act except that such person is exempt to such registration pursuant to § 80a-3(c)(1) of such act;
(4) "investment funds service corporation" includes any corporation or S corporation headquartered in and doing business in this state which derives more than 50% of its gross income from the provision of management, distribution or administration services to or on behalf of an investment company or from trustees, sponsors and participants of employee benefit plans which have accounts in an investment company;
(5) "management services" include the rendering of investment advice to an investment company making determinations as to when sales and purchases of securities are to be made on behalf of the investment company, or the selling or purchasing of securities constituting assets of an investment company, and related activities, but only where such activity or activities are performed:
(A) Pursuant to a contract with the investment company entered into pursuant to 15 U. See Kansas Statutes 79-3271
investment funds service corporation: includes any corporation or S corporation headquartered in and doing business in this state which derives more than 50% of its gross income from the provision of management, distribution or administration services to or on behalf of an investment company or from trustees, sponsors and participants of employee benefit plans which have accounts in an investment company;
(5) "management services" include the rendering of investment advice to an investment company making determinations as to when sales and purchases of securities are to be made on behalf of the investment company, or the selling or purchasing of securities constituting assets of an investment company, and related activities, but only where such activity or activities are performed:
(A) Pursuant to a contract with the investment company entered into pursuant to 15 U. See Kansas Statutes 79-3271
Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
Joint resolution: A legislative measure which requires the approval of both chambers.
Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
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.
land: when used in this act, except as otherwise specifically provided, shall include not only the land itself, but all buildings, fixtures, improvements, mines, minerals, quarries, mineral springs and wells, rights and privileges appertaining thereto. See Kansas Statutes 79-102
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Lease number: means the number assigned by the director of taxation to identify each well, lease or combination of wells within a lease. See Kansas Statutes 79-4216
Legal holiday: includes any day designated as a holiday by any statute or regulation of this state. See Kansas Statutes 77-503
Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
License: means a franchise, permit, certification, approval, registration, charter or similar form of authorization required by law for a person to engage in a profession or occupation. See Kansas Statutes 77-502
License: means a franchise, permit, certification, approval, registration, charter or similar form of authorization required by law. See Kansas Statutes 77-602
Lien: A claim against real or personal property in satisfaction of a debt.
Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
Linked water rights: means two or more water rights that authorize common points of diversion or a common place of use, or both. See Kansas Statutes 82a-762
Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
LP-gas: means liquefied gasses, including liquefied natural gas and compressed natural gas, composed predominantly of the hydrocarbons which exist in the gaseous state at a temperature of 60° Fahrenheit and at a pressure of 14. See Kansas Statutes 79-3490
LP-gas dealer: means any person in the business of handling LP-gas who delivers any part thereof into the fuel supply tank or tanks of a motor vehicle not then owned or controlled by such person. See Kansas Statutes 79-3490
LP-gas user: means the person who is the owner or operator of a motor vehicle at the time LP-gas is placed in the fuel supply tank or tanks thereof while such vehicle is within this state. See Kansas Statutes 79-3490
Manufactured home: means a structure which:
(1) Is transportable in one or more sections which, in the traveling mode, is 8 body feet or more in width or 40 body feet or more in length, or, when erected on site, is 320 or more square feet, and which is built on a permanent chassis and designed to be used as a dwelling, with or without permanent foundation, when connected to the required utilities, and includes the plumbing, heating, air conditioning and electrical systems contained therein; and
(2) is subject to the federal manufactured home construction and safety standards established pursuant to 42 U. See Kansas Statutes 77-201
Marijuana: means any marijuana, whether real or counterfeit, as defined by Kan. See Kansas Statutes 79-5201
Mentally ill person: means a mentally ill person as defined in Kan. See Kansas Statutes 77-201
Minor: means any person defined by Kan. See Kansas Statutes 77-201
Minority leader: See Floor Leaders
Mobile home: means a structure which:
(1) Is transportable in one or more sections which, in the traveling mode, is 8 body feet or more in width and 36 body feet or more in length and is built on a permanent chassis and designed to be used as a dwelling, with or without a permanent foundation, when connected to the required utilities, and includes the plumbing, heating, air conditioning and electrical systems contained therein; and
(2) is not subject to the federal manufactured home construction and safety standards established pursuant to 42 U. See Kansas Statutes 77-201
Modified Kansas source income: means that part of a nonresident individual's Kansas adjusted gross income as set forth in Kan. See Kansas Statutes 79-32,109
Money: means gold and silver coin, United States treasury notes, and other forms of currency in common use;
(b) "notes and other evidence of debt" means certificates evidencing shares of stock otherwise taxable to the owner or holder, notes, bonds, debentures, claims secured by deed, liquidated claims and demands for money, accounts receivable, and all written instruments, contracts or other writings evidencing, calling for, fixing or showing a fixed obligation, determined or determinable, at present or in the future, in favor of the holder thereof. See Kansas Statutes 79-3109d
Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
Mortgagee: The person to whom property is mortgaged and who has loaned the money.
Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
Motor fuel: means any liquid, regardless of its composition or properties, used to propel a motor vehicle, and includes the following types: Motor-vehicle fuels as defined in Kan. See Kansas Statutes 79-34,108
motor vehicle: means a motor vehicle as defined by Kan. See Kansas Statutes 79-3401
motor vehicle: means and includes all motor vehicles required to be registered under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, except:
(a) Motor vehicles assessed and taxed by the director of property valuation under the provisions ofchapter 79, article 6a of the Kansas Statutes Annotated, and amendments thereto;
(b) motor vehicles of public service companies whose property is assessed by the director of property valuation under the provisions of article 5a of chapter 79 of the Kansas Statutes Annotated, and amendments thereto;
(c) motor vehicles registered for a gross weight of more than 12,000 pounds;
(d) motor vehicles owned by a car rental company upon which the tax imposed under Kan. See Kansas Statutes 79-5101
motor-vehicle fuels: means gasoline, casinghead gasoline, natural gasoline, drip gasoline, aviation gasoline, gasohol, gasoline-oxygenate blend and any other spark-ignition motor fuel as defined by the 1995 United States department of commerce, national institute of standards and technology handbook 130 issued December of 1994, and as may subsequently be defined in rules and regulations that the director may adopt pursuant to Kan. See Kansas Statutes 79-3401
Natural guardian: means both the biological or adoptive mother and father of a minor if neither parent has been found to be an adult with an impairment in need of a guardian or has had parental rights terminated by a court of competent jurisdiction. See Kansas Statutes 77-201
net income: means the Kansas taxable income of corporations as defined in Kan. See Kansas Statutes 79-1109
Nonbusiness income: means all income other than business income. See Kansas Statutes 79-4301
Nonbusiness income: means all income other than business income. See Kansas Statutes 79-3271
Nonresident beneficiary: means a beneficiary other than a resident beneficiary. See Kansas Statutes 79-32,109
Nonresident estate: means an estate other than a resident estate. See Kansas Statutes 79-32,109
Oath: A promise to tell the truth.
Oath: includes an affirmation in all cases where an affirmation may be substituted for an oath, and in similar cases "swear" includes affirm. See Kansas Statutes 77-201
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Office: means the Kansas water office. See Kansas Statutes 82a-902
Oil: means petroleum, or other crude oil, condensate, casinghead gasoline, or other mineral oil which is severed or withdrawn from below the surface of the soil or water in this state. See Kansas Statutes 79-4216
Operations: means the operation on any highway of one or more commercial motor vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the operator thereof. See Kansas Statutes 79-34,108
Operator: means the person primarily responsible for the management and operation of coal, oil or gas productions from a lease, production unit or mine. See Kansas Statutes 79-4216
Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
Order: means a state agency action of particular applicability that determines the legal rights, duties, privileges, immunities or other legal interest of one or more specific persons. See Kansas Statutes 77-502
Order: means an agency action of particular applicability that determines the legal rights, duties, privileges, immunities or other legal interests of one or more specific persons. See Kansas Statutes 77-602
organizations: shall mean : Every foreign or domestic car or car line company, every foreign or domestic joint-stock company, every foreign or domestic mercantile company, every foreign or domestic corporation of any other class, every foreign organization classed as a New England, Massachusetts, or business trust, every association for profit, every partnership, and every individual who shall own any passenger, sleeping, parlor, refrigerator, oil or gas tank, observation, dining or freight cars, other than a railroad company operating its own or leased lines. See Kansas Statutes 79-906
Original return: means the first return filed to report the income of a taxpayer for a taxable year or period, irrespective of whether such return is filed on a single entity basis or a combined basis. See Kansas Statutes 79-3271
over-the-road motor vehicles and rolling equipment: shall include all motor-driven vehicles, trailers, semitrailers, buses and trucks owned, used or operated in the state of Kansas by such motor carriers in the transportation of persons or property other than motor vehicles and rolling equipment used solely or mainly for local transportation in a particular community or local area, or for local pickup and delivery, or passenger automobiles used for purposes other than transportation of persons or property for hire. See Kansas Statutes 79-6a01
Oversight: Committee review of the activities of a Federal agency or program.
Owned: includes a vendee in possession under a land contract, a life tenant, a beneficiary under a trust and one or more joint tenants or tenants in common. See Kansas Statutes 79-1616
Owned: includes a vendee in possession under a land contract, a life tenant, a beneficiary under a trust and one or more joint tenants or tenants in common. See Kansas Statutes 79-4502
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. See Kansas Statutes 79-32,278
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 an individual, partnership, corporation, association, political subdivision or unit thereof or public or private organization or entity of any character, and includes another state agency. See Kansas Statutes 77-502
Person: means an individual, partnership, corporation, association, political subdivision or unit thereof, or public or private organization or entity of any character, and includes another agency. See Kansas Statutes 77-602
Person: means any individual, firm, partnership, joint adventure, association or corporation. See Kansas Statutes 79-305a
person: includes a trust, natural person, partnership, association, joint stock company, corporation, limited liability company, government, political subdivision or governmental agency;
(5) "person interested in the estate" means a person, or a fiduciary on behalf of that person, who is entitled to receive, or who has received, from a decedent or because of the death of the decedent, property included in the decedent's estate for purposes of the estate tax, but does not include a creditor of the decedent or of the decedent's estate; and
(6) "representative" means the representative, executor or administrator of an estate or any other person who is required to pay estate taxes assessed against the estate. See Kansas Statutes 79-15,126
Person: means any natural person, partnership, firm, association, joint stock company, syndicate or corporation, or any receiver, trustee, conservator or other officer appointed pursuant to law or by any court, state or federal. See Kansas Statutes 79-3490
Person: means any natural person, firm, copartnership, joint venture, association, corporation, estate, trust or any other group or combination acting as a unit, and the plural as well as the singular number. See Kansas Statutes 79-4216
Person: shall mean and include a natural person, a partnership, an organization, a corporation, a municipality and any agency of the state or federal government. See Kansas Statutes 82a-701
Person: means and includes a natural person, partnership, organization, association, private corporation, public corporation, any taxing district or political subdivision of the state, and any department or agency of the state government. See Kansas Statutes 82a-902
person interested in the estate: means a person, or a fiduciary on behalf of that person, who is entitled to receive, or who has received, from a decedent or because of the death of the decedent, property included in the decedent's estate for purposes of the estate tax, but does not include a creditor of the decedent or of the decedent's estate; and
(6) "representative" means the representative, executor or administrator of an estate or any other person who is required to pay estate taxes assessed against the estate. See Kansas Statutes 79-15,126
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
physical or mental impairment: is a n impairment that results from anatomical, physiological or psychological abnormalities which are demonstrable by medically acceptable clinical and laboratory diagnostic techniques; or
(2) blindness and inability by reason of blindness to engage in substantial gainful activity requiring skills or abilities comparable to those of any gainful activity in which the individual has previously engaged with some regularity and over a substantial period of time. See Kansas Statutes 79-4502
Plaintiff: The person who files the complaint in a civil lawsuit.
Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. ^Source:
Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
Political subdivision: means political or taxing subdivisions of the state, including boards, commissions, authorities, councils, committees, subcommittees and other subordinate groups or administrative units thereof, receiving or expending and supported in whole or in part by public funds. See Kansas Statutes 77-502
Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
Private property: means any real property or interest arising from or relating to any real property in this state that is protected by the fifth or 14th amendment of the constitution of the United States or section 18 of the bill of rights of the constitution of the state of Kansas. See Kansas Statutes 77-703
Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
Producer: means any person owning, controlling, managing or leasing any coal, oil or gas property or oil or gas well or coal or salt mine, and any person who serves in any manner any coal, oil or gas in this state, and shall include any person owning any direct and beneficial interest in any coal, oil or gas produced, whether severed by such person or some other person on their behalf, either by lease, contract or otherwise, including a royalty owner. See Kansas Statutes 79-4216
property: when used alone in this act, shall mean and include every kind of property subject to ownership. See Kansas Statutes 79-102
Property: includes personal and real property. See Kansas Statutes 77-201
Property taxes accrued: means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on a claimant's retail storefront in 2020 or 2021, as applicable, by the state of Kansas and the political and taxing subdivisions of the state. See Kansas Statutes 79-1616
Property taxes accrued: means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on a claimant's homestead in 1979 or any calendar year thereafter by the state of Kansas and the political and taxing subdivisions of the state. See Kansas Statutes 79-4502
Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
Public corporation: means a body that has for its object the government of a political subdivision of this state and includes any county, township, city, district, authority, or other municipal corporation or political subdivision of this state. See Kansas Statutes 82a-902
public highways: means and includes every way or place, of whatever nature, generally open to the use of the public as a matter of right, for the purposes of vehicular travel and notwithstanding that the same shall have been temporarily closed for the purpose of construction, reconstruction or repair;
(p) "received" means motor-vehicle fuel or special fuel produced, refined, prepared, distilled, manufactured, blended or compounded at any refinery or other place, in the state of Kansas by any person, or imported into this state from any other state, territory, or foreign country by pipeline or connecting pipeline at a pipeline terminal or pipeline tank farm for storage, shall be deemed to be "received" by such person thereat when the same shall have been loaded at such refinery, pipeline terminal, pipeline tank farm or other place, into tank cars, tank trucks or other container, or placed in any tank from which any withdrawals are made direct into tank cars, tank trucks or other types of transportation equipment, containers or facilities;
(q) "retailer" means a person that engages in the business of selling or distributing motor fuels to the end user;
(r) "school bus" means every motor vehicle that is: (1) Privately owned and contracted for, leased or hired by a school district or nonpublic school for the transportation of pupils or students to or from school or to or from school-related functions or activities; or (2) owned and operated by a school district or nonpublic school that is registered under the provisions of Kan. See Kansas Statutes 79-3401
Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
public utilities: means every individual, company, corporation, association of persons, brokers, marketers, lessees or receivers that now or hereafter own, broker or market natural gas inventories stored for resale in an underground formation in this state, or now or hereafter are in control, manage or operate a business of:
(1) A railroad or railroad corporation if such railroad or railroad corporation owns or holds, by deed or other instrument, an interest in right-of-way, track, franchise, roadbed or trackage in this state;
(2) transmitting to, from, through or in this state telegraphic messages;
(3) transmitting to, from, through or in this state telephonic messages;
(4) transporting or distributing to, from, through or in this state natural gas, oil or other commodities in pipes or pipelines, or engaging primarily in the business of storing natural gas in an underground formation;
(5) generating, conducting or distributing to, from, through or in this state electric power;
(6) transmitting to, from, through or in this state water if for profit or subject to regulation of the state corporation commission; and
(7) transporting to, from, through or in this state cargo or passengers by means of any vessel or boat used in navigating any of the navigable watercourses within or bordering upon this state. See Kansas Statutes 79-5a01
Public utility: means any business entity (1) which owns or operates any plant, equipment, property, franchise, or license for the transmission of communications, transportation of goods or persons, except by pipeline, or the production, transmission, sale, delivery, or furnishing of electricity, water or steam; and (2) whose rates of charges for goods or services have been established or approved by a federal, state or local government or governmental agency. See Kansas Statutes 79-4301
Public utility: means any business entity which owns or operates for public use any plant, equipment, property, franchise, or license for the transmission of communications, transportation of goods or persons, or the production, storage, transmission, sale, delivery, or furnishing of electricity, water, steam, oil, oil products or gas. See Kansas Statutes 79-3271
public water supply: means a supply of water furnished to residences and other customers in any part of the township through water mains, whether such mains are owned and operated by the township, an adjacent city or township, or by a private utility. See Kansas Statutes 80-2001
Qualified business facility: shall mean a facility which satisfies the requirements of paragraphs (1) and (2) of this subsection. See Kansas Statutes 79-32,154
Qualified business facility employee: shall mean a person employed by the taxpayer in the operation of a qualified business facility during the taxable year for which the credit allowed by Kan. See Kansas Statutes 79-32,154
Qualified business facility income: shall mean the Kansas taxable income derived by the taxpayer from the operation of the qualified business facility. See Kansas Statutes 79-32,154
Qualified business facility investment: shall mean the value of the real and tangible personal property, except inventory or property held for sale to customers in the ordinary course of the taxpayer's business, which constitutes the qualified business facility, or which is used by the taxpayer in the operation of the qualified business facility, during the taxable year for which the credit allowed by Kan. See Kansas Statutes 79-32,154
qualified family-owned business interest: has the meaning assigned by section 2057 of the federal internal revenue code of 1986. See Kansas Statutes 79-15,126
qualified real property: has the meaning assigned by section 2032A of the federal internal revenue code of 1986. See Kansas Statutes 79-15,126
Quorum: The number of legislators that must be present to do business.
Ranking minority member: The highest ranking (and usually longest serving) minority member of a committee or subcommittee.
real estate: shall include land, improvements and structures which are appraised as real property;
(f) "director" shall mean the director of property valuation;
(g) "classification" shall mean those classifications which apply to real property contained in Kan. See Kansas Statutes 79-1486
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
real property: include lands, tenements and hereditaments, and all rights to them and interest in them, equitable as well as legal. See Kansas Statutes 77-201
Related taxpayer: shall mean : (1) A corporation, partnership, trust or association controlled by the taxpayer; (2) an individual, corporation, partnership, trust or association in control of the taxpayer; or (3) a corporation, partnership, trust or association controlled by an individual, corporation, partnership, trust or association in control of the taxpayer. See Kansas Statutes 79-32,154
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
Remand: When an appellate court sends a case back to a lower court for further proceedings.
removal: means the physical transportation of coal, oil or gas off of the lease or production unit or from the mine where severed; and if the manufacture or conversion of crude oil or natural gas into refined products occurs on the premises where severed, oil or gas shall be deemed to have been removed on the date such manufacture or conversion begins. See Kansas Statutes 79-4216
Rent constituting property taxes accrued: means 15% of the gross rent actually paid in cash or its equivalent in 2020 or 2021, as applicable, by a claimant solely for the right of occupancy of a retail storefront on which ad valorem property taxes were levied in full for that year. See Kansas Statutes 79-1616
Residence: means the place which is adopted by a person as the person's place of habitation and to which, whenever the person is absent, the person has the intention of returning. See Kansas Statutes 77-201
Resident beneficiary: means a beneficiary of an estate or trust which beneficiary is a resident individual, a resident estate, or a resident trust. See Kansas Statutes 79-32,109
Resident estate: means the estate of a deceased person whose domicile was in this state at the time of such person's death. See Kansas Statutes 79-32,109
Resident individual: means a natural person who is domiciled in this state. See Kansas Statutes 79-32,109
Resident partner: means a partner who is a resident individual, a resident estate, or a resident trust. See Kansas Statutes 79-32,109
Resident trust: means a trust that:
(1) Is administered in this state;
(2) was created by or consists of property owned by a person domiciled in this state on the date the trust or portion of the trust became irrevocable; and
(3) has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state. See Kansas Statutes 79-32,109
Retail storefront: means the real property in this state, whether owned or rented, that is occupied by the claimant's business and where the claimant conducts retail sales through customers' physical, on-site presence. See Kansas Statutes 79-1616
Revenue producing enterprise: shall mean :
(1) The assembly, fabrication, manufacture or processing of any agricultural, mineral or manufactured product;
(2) the storage, warehousing, distribution or sale of any products of agriculture, aquaculture, mining or manufacturing;
(3) the feeding of livestock at a feedlot;
(4) the operation of laboratories or other facilities for scientific, agricultural, aquacultural, animal husbandry or industrial research, development or testing;
(5) the performance of services of any type;
(6) the feeding of aquatic plants and animals at an aquaculture operation;
(7) the administrative management of any of the foregoing activities; or
(8) any combination of any of the foregoing activities. See Kansas Statutes 79-32,154
road: include public bridges and may be construed to be equivalent to "county way" "county road" "common road" "state road" and "territorial road. See Kansas Statutes 77-201
Rule and regulation: means a standard, statement of policy or general order, including amendments or revocations thereof, of general application and having the effect of law, issued or adopted by an agency to implement or interpret legislation enforced or administered by such agency or to govern the organization of procedure of such agency. See Kansas Statutes 77-602
Rulemaking: means the process for formulation and adoption of a rule and regulation. See Kansas Statutes 77-602
Safe deposit account: means a personal account held in a water bank where unused water from a bankable water right is placed for use in future years. See Kansas Statutes 82a-762
Sales: means all gross receipts of the taxpayer not allocated under paragraphs of this article. See Kansas Statutes 79-4301
sales: shall include all transfers of real estate for which a real estate sales validation questionnaire is required by Kan. See Kansas Statutes 79-1486
Sales: means , except as otherwise provided in Kan. See Kansas Statutes 79-3271
Sales tax: means a tax imposed with respect to the transfer for a consideration of ownership, possession or custody of tangible personal property or the rendering of services measured by the price of the tangible personal property transferred or services rendered and which is required by state or local law to be separately stated from the sales price by the seller, or which is customarily separately stated from the sales price, but does not include a tax imposed exclusively on the sale of a specifically identified commodity or article or class of commodities or articles. See Kansas Statutes 79-4301
Same or substantially identical revenue producing enterprise: shall mean a revenue producing enterprise in which the products produced or sold, services performed or activities conducted are the same in character and use, are produced, sold, performed or conducted in the same manner and to or for the same type of customers as the products, services or activities produced, sold, performed or conducted in another revenue producing enterprise. See Kansas Statutes 79-32,154
seal: includes an impression of the seal upon the paper alone, as well as upon wax or a wafer affixed to the paper. See Kansas Statutes 77-201
Secretary: means secretary of the Kansas department of revenue. See Kansas Statutes 79-32,278
Secretary: means the secretary of revenue. See Kansas Statutes 79-4216
Service of process: The service of writs or summonses to the appropriate party.
Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
severing: means : (1) The production of oil through extraction or withdrawal of the same from below the surface of the soil or water, whether such extraction or withdrawal shall be by natural flow, mechanical flow, forced flow, pumping or any other means employed to get the oil from below the surface of the soil or water and shall include the withdrawal by any means whatsoever of oil upon which the tax has not been paid, from any surface reservoir, natural or artificial, or from a water surface; (2) the production of gas through the extraction or withdrawal of the same by any means whatsoever, from below the surface of the earth or water; and (3) the physical removal of coal from the earth. See Kansas Statutes 79-4216
sewage system: means the main, lateral, outfall and intercepting sewers which may be constructed by any sewage district within or without the corporate limits of any township as herein provided, including all manholes, pumps, lift stations and other appurtenances to such sewers, including sewage-disposal plants, if any be constructed by such sewage district as herein provided, and their appurtenances. See Kansas Statutes 80-2001
special fuels: means all combustible liquids suitable for the generation of power for the propulsion of motor vehicles including, but not limited to, diesel fuel, alcohol and such fuels not defined under the motor-vehicle fuels definition, hereinafter referred to as motor-vehicle fuel;
(t) "terminal" means a fuel storage and distribution facility that is supplied by motor vehicle, pipeline or marine vessel, and from which motor fuels may be removed at a rack. See Kansas Statutes 79-3401
State: means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States. See Kansas Statutes 79-4301
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
State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
State agency: means any officer, department, bureau, division, board, authority, agency, commission or institution of this state, except the judicial and legislative branches of state government and political subdivisions of the state, which is authorized by law to administer, enforce or interpret any law of this state. See Kansas Statutes 77-502
State agency: means an officer, department, division or unit of the executive branch of the state of Kansas authorized to propose, adopt or enforce rules and regulations. See Kansas Statutes 77-703
Statute: A law passed by a legislature.
Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
Subdivision: means any governmental unit or special district of a state. See Kansas Statutes 79-4301
Subpoena: A command to a witness to appear and give testimony.
Summons: Another word for subpoena used by the criminal justice system.
taking: means , due to a governmental action, private property is taken or its use is restricted or limited by a governmental action such that compensation to the owner of the property is required by the fifth or 14th amendment of the constitution of the United States or section 18 of the bill of rights of the constitution of the state of Kansas. See Kansas Statutes 77-703
Targeted employment business: means those employers employing eligible individuals in competitive integrated employment in a competitive integrated setting and who are authorized to do business in Kansas. See Kansas Statutes 79-32,299
Tax: means an income tax, capital stock tax, gross receipts tax, sales tax, use tax, and any other tax which has a multistate impact, except that the provisions of articles III, IV and V of this compact shall apply only to the taxes specifically designated therein and the provisions of article IX of this compact shall apply only in respect to determinations pursuant to article IV. See Kansas Statutes 79-4301
Taxpayer: means any corporation, partnership, firm, association, governmental unit or agency or person acting as a business entity in more than one state. See Kansas Statutes 79-4301
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
Taxpayer: means any person liable for the taxes imposed by this act. See Kansas Statutes 79-4216
Telecommunications company: means any business entity or unitary group of entities whose primary business activity is the transmission of communications in the form of voice, data, signals or facsimile communications by wire or fiber optic cable. See Kansas Statutes 79-3271
Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
Term permit: means a permit to appropriate water for a specified period of time. See Kansas Statutes 82a-762
terminal operator: means the person who by ownership or contractual agreement is charged with the responsibility for, or physical control over, and operation of a terminal;
(v) "transporter" means a person who has been issued a liquid-fuels carrier's license pursuant to Kan. See Kansas Statutes 79-3401
Testify: Answer questions in court.
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
This state: means the state in which the relevant tax return is filed or, in the case of application of this article to the apportionment and allocation of income for local tax purposes, the subdivision or local taxing district in which the relevant tax return is filed. See Kansas Statutes 79-4301
Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
Township: means any township in the state of Kansas; and "board" means the township clerk, township treasurer and township trustee acting as a board. See Kansas Statutes 80-505
township board: means the township trustee, township clerk and the township treasurer acting as a board. See Kansas Statutes 80-1901
township board: means the township trustee, township clerk, and township treasurer, acting as a board. See Kansas Statutes 80-2001
Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
Trustee: A person or institution holding and administering property in trust.
Under legal disability: includes persons who are within the period of minority, or who are incapacitated, incompetent or imprisoned. See Kansas Statutes 77-201
Undertaking: means a promise or security in any form where required by law. See Kansas Statutes 77-201
Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
unit: refers to that parcel of property covered by a single tax statement of which the retail storefront is a part. See Kansas Statutes 79-1616
unit: refers to that parcel of property covered by a single tax statement of which the homestead is a part. See Kansas Statutes 79-4502
Use: means the placing of LP-gas by an LP-gas dealer or LP-gas user into the fuel supply tank or tanks of any motor vehicle while such vehicle is within this state. See Kansas Statutes 79-3490
Use tax: means a nonrecurring tax, other than a sales tax, which (a) is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership, possession or custody of that property or the leasing of that property from another including any consumption, keeping, retention, or other use of tangible personal property and (b) is complimentary to a sales tax. See Kansas Statutes 79-4301
valid sale: is a sale that is an indicator of fair market value as defined in Kan. See Kansas Statutes 79-1486
Venue: The geographical location in which a case is tried.
Vested right: means the right of a person under a common law or statutory claim to continue the use of water having actually been applied to any beneficial use, including domestic use, on or before June 28, 1945, to the extent of the maximum quantity and rate of diversion for the beneficial use made thereof, and shall include the right to take and use water for beneficial purposes where a person is engaged in the construction of works for the actual application of water to a beneficial use on June 28, 1945, provided such works shall be completed and water is actually applied for such use within a reasonable time thereafter by such person, such person's heirs, successors or assigns. See Kansas Statutes 82a-701
Ward: means a person who has a guardian. See Kansas Statutes 77-201
Water bank: means a private not-for-profit corporation that: (1) Leases water from water rights that have been deposited in the bank; and (2) provides safe deposit accounts. See Kansas Statutes 82a-762
Water development project: means any project or plan that requires a permit pursuant to Kan. See Kansas Statutes 82a-326
Water right: means any vested right or appropriation right under which a person may lawfully divert and use water. See Kansas Statutes 82a-701
work which exists in the national economy: means work which exists in significant numbers either in the region where the individual lives or in several regions of the country; for purposes of this subsection, a "physical or mental impairment" is an impairment that results from anatomical, physiological or psychological abnormalities which are demonstrable by medically acceptable clinical and laboratory diagnostic techniques; or
(2) blindness and inability by reason of blindness to engage in substantial gainful activity requiring skills or abilities comparable to those of any gainful activity in which the individual has previously engaged with some regularity and over a substantial period of time. See Kansas Statutes 79-4502
Writ: A formal written command, issued from the court, requiring the performance of a specific act.