2006 Kansas Code - 12-1780d

      12-1780d.   Excise tax returns to be furnished municipality. Notwithstanding any other provisions of law to the contrary, copies of all retailers' sales, use and transient guest tax returns filed with the director of the department of revenue in connection with a redevelopment project area or special bond project for which sales, use and transient guest tax revenues are pledged or otherwise intended to be used in whole or in part for the payment of bonds issued to finance redevelopment or special bond project costs in such redevelopment or special bond project area, shall be provided by the director of the department of revenue to the bond trustee, escrow agent or paying agent for such bonds upon the written request of the municipality within 15 days of receipt by the director of the department of revenue. The bond trustee, escrow agent or paying agent shall keep such retailers' sales, use and transient guest tax returns and the information contained therein confidential, but may use such information for purposes of allocating and depositing such sales, use and transient guest tax revenues in connection with the bonds used to finance redevelopment or special bond project costs in such redevelopment or special bond project area. Except as otherwise provided herein, the sales, use and transient guest tax returns received by the bond trustee, escrow agent or paying agent shall be subject to the provisions of K.S.A. 79-3614, and amendments thereto.

      History:   L. 2003, ch. 97, § 6; May 1.