79-5206.
Same; report and return confidential.
Neither the director of taxation nor a public employee may reveal facts contained in a report or return required by this act, nor can any information contained in such a report or return be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this act from the taxpayer making the return.
History:
L. 1987, ch. 366, § 6; July 1.
CASE ANNOTATIONS
1. Legislature intended to extend use immunity and derivative use-immunity to persons complying with act. State v. Durrant, 244 Kan. 522, 523, 534, 769 P.2d 1174 (1989).
2. Habeas corpus relief denied where state supreme court ruled charges did not constitute double jeopardy. Jensen v. Bouker, 96 F. Supp. 2d 1167, 1173 (2000).
State v. Kleypas, 40 P.3d 139 (Kan. 2001). · cites it 4ד79-5206 granted use immunity but not derivative-use immunity. This court, relying on In re Adoption of Baby Boy L.”
State v. Hall, 557 N.W.2d 778 (Wis. 1997). · cites it 2ד2d 1174, 1178 (1989) (quoting Kan. Stat. Ann. § 79-5206 (1988 Supp.)) As we have explained, this confidentiality provision is not "identical" or even "almost identical" from the stamp law before us.”
State v. Durrant, 769 P.2d 1174 (Kan. 1989). “K.S.A. 1988 Supp. 79-5206 provides in its entirety as follows: “Neither the director of taxation nor a public employee may reveal facts contained in a report or return required by this act, nor can any information contained in such a report or return be used against the dealer…”
State v. Gulledge, 896 P.2d 378 (Kan. 1995). “K.S.A. 79-5206. K.S.A. 79-5208 establishes criminal and civil penalties.”
Jensen v. Bouker, 96 F. Supp. 2d 1167 (D. Kan. 2000). · cites it 4ד" Ah additional feature of the Kansas drug tax, not discussed by the Kansas court, is that the Kansas statute forbids the De-partmént of Revenue from revealing any information given by a taxpayer and prohibits the use of such information in any criminal proceeding.”
Annotations are extracted automatically from the opinions in the
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