SESSION OF 2019
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2380
As Amended by House Committee on Taxation

Brief*
HB 2380, as amended, would make a number of
changes relating to procedures undertaken by the Kansas
Department of Revenue (KDOR) when seeking collection of
delinquent taxes.
The bill would reduce from 6 months to 90 days the
amount of time KDOR is required to wait before contracting
with debt collection agencies to pursue delinquent taxes.
The bill also would clarify that written notices to
taxpayers about the filing of tax warrants are to be served at
the same time as the warrant (as opposed to separately as
under current law).
Finally, the bill would authorize KDOR to accelerate and
provide more frequent payment schedules for liquor drink and
liquor enforcement tax collections when there is reason to
believe such remittances might otherwise be converted,
diverted, lost, or otherwise not timely paid.

Background
The bill was introduced by the House Committee on
Taxation at the request of a representative of KDOR.
At the House Committee hearing on March 12, 2019, the
representative of KDOR provided proponent testimony,
stating the bill would streamline certain collection procedures
____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
and prevent local sheriffs from having to make two separate
trips regarding the notification of certain delinquent taxpayers.
No other testimony was provided.
The House Committee adopted a technical amendment
requested by the KDOR representative to clarify the language
authorizing more frequent payment schedules under certain
circumstances also would apply to liquor enforcement taxes.
According to the fiscal note prepared by the Division of
the Budget on the bill, as introduced, KDOR indicates
enactment of the bill is expected to increase state tax receipts
by about $8.0 million annually, with most of that amount
attributable to an increase in State General Fund receipts.
KDOR also indicates enactment of the bill would require
$9,200 from the State General Fund to modify the automated
tax system. Any fiscal effect associated with enactment of the
bill is not reflected in The FY 2020 Governor’s Budget
Report.


2- 2380


Statutes affected:
As introduced: 79-3235a, 79-3607, 79-3643, 79-41a03, 75-5140, 79-41a01
As Amended by House Committee: 75-5140, 79-3235a, 79-3607, 79-3643, 79-41a03, 79-41a01, 79-4105, 79-4101, 79-4108