----------------------------------------------------------------------------


 9  AN ACT concerning taxation; relating to excise and income tax evaders;
10    creating a reward system for informants and a fund therefor.
11
12  Be it enacted by the Legislature of the State of Kansas:
13    Section 1.  In accordance with the provisions of this act, the director
14  of taxation is hereby authorized to pay out of any available funds in the
15  revenue administration fee fund to any person who shall first furnish the
16  director information of violation by any person of any of the provisions
17  of chapter 79 of the Kansas Statutes Annotated involving unlawful evasion
18  of any excise, income or other tax administered by the department of
19  revenue. Such sum as the director deems proper, not exceeding 10% of
20  the amount of tax evaded or sought to be evaded, including penalties and
21  fines, recovered as a result of the information provided, or $25,000,
22  whichever is less, may be awarded. The reward shall only be paid upon
23  the sworn voucher of the claimant therefor and after collection of delin-
24  quent tax, penalties and fines shall have been effected, or upon conviction
25  of the person of violation of unlawful evasion of any such tax. State officials
26  and state employees are not eligible for such reward if the information
27  was obtained in the course of their employment.
28    Sec. 2.  The director of taxation of the department of revenue shall
29  remit all moneys received by the department of revenue from collections
30  of delinquent tax, penalties and fines under section 1, and amendments
31  thereto, to the state treasurer. Unless otherwise specifically provided by
32  law, the state treasurer shall deposit the entire amount thereof in the
33  state treasury and credit the same to the state general fund or an appro-
34  priate revenue administration fee fund as determined by the secretary of
35  revenue.
36    Sec. 3.  This act shall take effect and be in force from and after its
37  publication in the statute book.