Kansas State Bankruptcy Exemptions
60-2301. Homestead; extent of exemption.
A homestead to the extent of 160 acres of farming land, or of one acre within
the limits of an incorporated town or city, or a manufactured home or mobile
home, occupied as a residence by the owner or by the family of the owner, or by
both the owner and family thereof, together with all the improvements on the
same, shall be exempted from forced sale under any process of law, and shall
not be alienated without the joint consent of husband and wife, when that
relation exists; but no property shall be exempt from sale for taxes, or for
the payment of obligations contracted for the purchase of said premises, or for
the erection of improvements thereon. The provisions of this section shall not
apply to any process of law obtained by virtue of a lien given by the consent
of both husband and wife, when that relation exists.
60-2304. Personal property; articles exempt.
Every person residing in this state shall have exempt from seizure and sale
upon any attachment, execution or other process issued from any court in this
state, the following articles of personal property:
(a) The furnishings, equipment and supplies, including food, fuel and clothing,
for the person which is in the person's present possession and is reasonably
necessary at the principal residence of the person for a period of one year.
(b) Ornaments of the debtor's person, including jewelry, having a value of not
to exceed $ 1,000.
(c) Such person's interest, not to exceed $ 20,000 in value, in one means of
conveyance regularly used for the transportation of the person or for
transportation to and from the person's regular place of work, except that the
value limitation specified in this subsection shall not apply when the means of
conveyance is a vehicle designed or equipped, or both, for handicapped persons,
as defined in K.S.A. 8-1,124 and amendments thereto.
(d) A burial plot or crypt or any cemetery lot exempt from process pursuant to
K.S.A. 17-1302 and amendments thereto.
(e) The books, documents, furniture, instruments, tools, implements and
equipment, the breeding stock, seed grain or growing plants stock, or the other
tangible means of production regularly and reasonably necessary in carrying on
the person's profession, trade, business or occupation in an aggregate value
not to exceed $ 7,500.
(f) Any personal property exempt from process pursuant to K.S.A. 36-202, 48-245
or 84-2-326, and amendments thereto.
60-2308. Pension and retirement money exempt, exception; family postsecondary
education savings account money exempt, exception; support money held by SRS
exempt.
(a) Money received by any debtor as pensioner of the United States within three
months next preceding the issuing of an execution, or attachment, or
garnishment process, cannot be applied to the payment of the debts of such
pensioner when it appears by the affidavit of the debtor or otherwise that such
pension money is necessary for the maintenance of the debtor's support or a
family support wholly or in part by the pension money. The filing of the
affidavit by the debtor, or making proof as provided in this section, shall be
prima facie evidence of the necessity of such pension money for such support.
It shall be the duty of the court in which such proceeding is pending to
release all moneys held by such attachment or garnishment process, immediately
upon the filing of such affidavit, or the making of such proof.
(b) Except as provided in subsection (c), any money or other assets payable to a
participant or beneficiary from, or any interest of any participant or
beneficiary in, a retirement plan which is qualified under sections 401(a),
403(a), 403(b), 408, 408A or 409 of the federal internal revenue code of 1986
and amendments thereto shall be exempt from any and all claims of creditors of
the beneficiary or participant. Any such plan shall be conclusively presumed to
be a spendthrift trust under these statutes and the common law of the state.
(c) Any plan or arrangement described in subsection (b) shall not be exempt from
the claims of an alternate payee under a qualified domestic relations order.
However, the interest of any and all alternate payees under a qualified
domestic relations order shall be exempt from any and all claims of any
creditor, other than the state department of social and rehabilitation
services, of the alternate payee. As used in this subsection, the terms
"alternate payee" and "qualified domestic relations order" have the meaning
ascribed to them in section 414(p) of the federal internal revenue code of 1986
and amendments thereto.
(d) The provisions of subsections (b) and (c) shall apply to any proceeding
which: (1) Is filed on or after July 1, 1986; or (2) was filed on or after
January 1, 1986, and is pending or on appeal July 1, 1986.
(e) Money held by the central unit for collection and disbursement of support
payments designated pursuant to K.S.A. 23-4,118, and amendments thereto, the
state department of social and rehabilitation services, any clerk of a district
court or any district court trustee in connection with a court order for the
support of any person, whether the money is identified as child support,
spousal support, alimony or maintenance, shall be exempt from execution,
attachment or garnishment process.
(f) (1) The provisions of this subsection shall apply to any proceeding which:
(A) Is filed on or after January 1, 2002; or
(B) was filed prior to January 1, 2002, and is pending on or on appeal after
January 1, 2002.
(2) Except as provided by paragraphs (3) and (4) of this subsection, if the
designated beneficiary of a family postsecondary education savings account
established pursuant to K.S.A. 2003 Supp. 75-640 et seq., and amendments
thereto, is a lineal descendant of the account owner, all moneys in the account
shall be exempt from any claims of creditors of the account owner or designated
beneficiary.
(3) The provisions of paragraph (2) of this subsection shall not apply to:
(A) Claims of any creditor of an account owner, as to amounts contributed within
a one-year period preceding the date of the filing of a bankruptcy petition
under 11 USC section 101 et seq.; or
(B) claims of any creditor of an account owner, as to amounts contributed within
a one-year period preceding an execution on judgment for such claims against
the account owner.
(4) The provisions of paragraph (2) of this subsection shall not apply to:
(A) Claims of any creditor of an account owner, as to amounts exceeding $ 5,000
contributed within a period of time which is more than one year but less than
two years preceding the date of the filing of a bankruptcy petition under 11
USC section 101 et seq.; or
(B) claims of any creditor of an account owner, as to amounts exceeding $ 5,000
contributed within a period of time which is more than one year but less than
two years preceding an execution on judgment for such claims against the
account owner.
60-2310. Wage garnishment; definitions; restrictions, exceptions; sickness
preventing work; assignment of account; prohibition on courts.
(a) Definitions. As used in this act and the acts of which this act is
amendatory, unless the context otherwise requires, the following words and
phrases shall have the meanings respectively ascribed to them:
(1) "Earnings" means compensation paid or payable for personal services, whether
denominated as wages, salary, commission, bonus or otherwise;
(2) "disposable earnings" means that part of the earnings of any individual
remaining after the deduction from such earnings of any amounts required by law
to be withheld;
(3) "wage garnishment" means any legal or equitable procedure through which the
earnings of any individual are required to be withheld for payment of any debt;
and
(4) "federal minimum hourly wage" means that wage prescribed by subsection
(a)(1) of section 6 of the federal fair labor standards act of 1938, and any
amendments thereto.
(b) Restriction on wage garnishment. Subject to the provisions of subsection
(e), only the aggregate disposable earnings of an individual may be subjected
to wage garnishment. The maximum part of such earnings of any wage earning
individual which may be subjected to wage garnishment for any workweek or
multiple thereof may not exceed the lesser of: (1) Twenty-five percent of the
individual's aggregate disposable earnings for that workweek or multiple
thereof; (2) the amount by which the individual's aggregate disposable earnings
for that workweek or multiple thereof exceed an amount equal to 30 times the
federal minimum hourly wage, or equivalent multiple thereof for such longer
period; or (3) the amount of the plaintiff's claim as found in the order for
garnishment. No one creditor may issue more than one garnishment against the
earnings of the same judgment debtor during any one 30-day period, but the
court shall allow the creditor to file amendments or corrections of names or
addresses of any party to the order of garnishment at any time. In answering
such order the garnishee-employer shall withhold from all earnings of the
judgment-debtor for any pay period or periods ending during such 30-day period
an amount or amounts as are allowed and required by law. Nothing in this act
shall be construed as charging the plaintiff in any garnishment action with the
knowledge of the amount of any defendant's earnings prior to the commencement
of such garnishment action.
(c) Sickness preventing work. If any debtor is prevented from working at the
debtor's regular trade, profession or calling for any period greater than two
weeks because of illness of the debtor or any member of the family of the
debtor, and this fact is shown by the affidavit of the debtor, the provisions
of this section shall not be invoked against any such debtor until after the
expiration of two months after recovery from such illness.
(d) Assignment of account. If any person, firm or corporation sells or assigns
an account to any person or collecting agency, that person, firm or corporation
or their assignees shall not have or be entitled to the benefits of wage
garnishment. The provision of this subsection shall not apply to the following:
(1) Assignments of support rights to the secretary of social and rehabilitation
services pursuant to K.S.A. 39-709 and 39-756, and amendments thereto, and
support enforcement actions conducted by court trustees pursuant to K.S.A.
23-492, et seq., and amendments thereto;
(2) support rights which have been assigned to any other state pursuant to title
IV-D of the federal social security act (42 U.S.C. 651 et seq.);
(3) assignments of accounts receivable or taxes receivable to the director of
accounts and reports made under K.S.A. 75-3728b and amendments thereto; or
(4) collections pursuant to contracts entered into in accordance with K.S.A.
75-719 and amendments thereto involving the collection of restitution or debts
to district courts.
(e) Exceptions to restrictions on wage garnishment. The restrictions on the
amount of disposable earnings subject to wage garnishment as provided in
subsection (b) shall not apply in the following instances:
(1) Any order of any court for the support of any person, including any order
for support in the form of alimony, but the foregoing shall be subject to the
restriction provided for in subsection (g);
(2) any order of any court of bankruptcy under chapter XIII of the federal
bankruptcy act; and
(3) any debt due for any state or federal tax.
(f) Prohibition on courts. No court of this state may make, execute or enforce
any order or process in violation of this section.
(g) The maximum part of the aggregate disposable earnings of an individual for
any workweek which is subject to garnishment to enforce any order for the
support of any person shall not exceed:
(1) If the individual is supporting a spouse or dependent child (other than a
spouse or child with respect to whose support such order is used), 50% of the
individual's disposable earnings for that week;
(2) if the individual is not supporting a spouse or dependent child described in
clause (1), 60% of such individual's disposable earnings for that week; and
(3) with respect to the disposable earnings of any individual for any workweek,
the 50% specified in clause (1) shall be 55% and the 60% specified in clause
(2) shall be 65%, if such earnings are subject to garnishment to enforce a
support order for a period which is prior to the twelve-week period which ends
with the beginning of such workweek.
60-2312. No right to elect exemptions under federal law, exception.
(a) Except as provided in subsection (b), no person, as an individual debtor
under the federal bankruptcy reform act of 1978 (11 U.S.C. 101 et seq.), may
elect exemptions pursuant to subsection (b)(1) of section 522 of such federal
act.
(b) An individual debtor under the federal bankruptcy reform act of 1978 may
exempt, in addition to any other exemptions allowed under state law, any
property listed in subsection (d)(10) of section 522 of such federal act. The
provisions of this subsection shall apply to any bankruptcy action which: (1)
Is filed on or after July 1, 1986; or (2) was filed on or after April 26, 1980,
and is pending or on appeal on July 1, 1986.
40-414. Exemption of interests in policies; exceptions.
(a) If a life insurance company or fraternal benefit society issues any policy
of insurance or beneficiary certificates upon the life of an individual and
payable at the death of the insured, or in any given number of years, to any
person or persons having an insurable interest in the life of the insured, the
policy and its reserves, or their present value, shall inure to the sole and
separate use and benefit of the beneficiaries named in the policy and shall be
free from:
(1) The claims of the insured or the insured's creditors and representatives;
(2) the claims of any policyholder or the policyholder's creditors and
representatives, subject to the provisions of subsection (b);
(3) all taxes, subject to the provisions of subsection (d); and
(4) the claims and judgments of the creditors and representatives of any person
named as beneficiary in the policy of insurance.
(b) The nonforfeiture value of a life insurance policy shall not be exempt from:
(1) Claims of the creditors of a policyholder who files a bankruptcy petition
under 11 U.S.C. 101 et seq. on or within one year after the date the policy is
issued; or
(2) the claim of any creditor of a policyholder if execution on judgment for the
claim is issued on or within one year after the date that the policy is issued.
(c) Nothing in this section shall be construed as restricting the right of the
insured to change the beneficiary if the policy reserves that right to the
insured.
(d) Nothing in this section shall be construed as exempting from taxation any
real estate which may at any time be carried by any life insurance company as a
part of its legal reserve.
(e) The provisions of subsection (b) shall apply only to life insurance policies
purchased on or after July 1, 1988.
(f) The provisions of subsection (b) shall not apply to that portion of the
nonforfeiture value of a life insurance policy, issued on or within one year of
the filing of a bankruptcy petition under 11 U.S.C. 101 et seq. or an execution
on judgment for the claim of the creditor, which is derived from the surrender
of a life insurance policy issued more than one year prior to such bankruptcy
petition or such execution.
74-7313. Compensation; method of payment; future economic loss; award not
subject to process or assignable, exceptions.
(a) The board may provide for the payment of an award in a lump sum or in
installments. The portion of an award that equals the amount of economic loss
accrued to the date when the award is made shall be paid in a lump sum. An
award for allowable expense that would accrue after the date when the award is
made shall not be paid in a lump sum. Except as otherwise provided in
subsection (b), the portion of an award that is not to be paid in a lump sum
shall be paid in installments.
(b) At the request of the claimant, the board may pay future economic loss,
other than allowable expense, in a lump sum, but only upon a finding by the
board that either:
(1) The award in a lump sum will promote the interests of the claimant; or
(2) the present value of all future economic loss, other than allowable expense,
does not exceed $ 1,000.
(c) An award payable in installments for future economic loss may be made only
for a period for which the board can reasonably determine future economic loss.
An award payable in installments for future economic loss may be modified by
the board upon its finding that a material and substantial change of
circumstances has occurred.
(d) An award shall not be subject to execution, attachment, garnishment or other
process, except that an award for allowable expense shall not be exempt from a
claim of a creditor to the extent that the creditor has provided products,
services or accommodations the costs of which are included in the award.
(e) An assignment or agreement to assign any right to compensation for loss
accruing in the future is unenforceable, except (1) an assignment of any right
to compensation for work loss to secure payment of maintenance or child
support; or (2) an assignment of any right to compensation for allowable
expense to the extent that the benefits are for the cost of products, services
or accommodations necessitated by the injury or death on which the claim is
based and are provided or to be provided by the assignee.
44-718. Protection of rights and benefits; penalties; recoupment of food stamp
overissuances.
(a) Waiver of rights void. No agreement by an individual to waive, release or
commute such individual's rights to benefits or any other rights under this act
shall be valid. No agreement by any individual in the employ of any person or
concern to pay all or any portion of an employer's contribution or payments in
lieu of contributions required under this act from such employer, shall be
valid. No employer shall directly or indirectly make or require or accept any
deduction from remuneration to finance the employer's contributions required
from such employer, or require or accept any waiver of any right hereunder by
any individual in such employer's employ. Any employer or officer or agent of
an employer who violates any provision of this subsection shall, for each
offense, be fined not less than $ 100 nor more than $ 1,000 or be imprisoned
for not more than six months, or both.
(b) Limitation of fees. No individual claiming benefits shall be charged fees of
any kind in any proceeding under this act by the secretary of human resources
or representatives of the secretary or by any court or any officer thereof. Any
individual claiming benefits in any proceeding before the secretary of human
resources or a court may be represented by counsel or other duly authorized
agent, but no such counsel or agents shall either charge or receive for such
services more than an amount approved by the secretary of human resources. Any
person who violates any provision of this subsection shall, for each such
offense, be fined not less than $ 50 nor more than $ 500, or imprisoned for not
more than six months, or both.
(c) No assignment of benefits; exemptions. No assignment, pledge or encumbrance
of any right to benefits which are or may become due or payable under this act
shall be valid; and such rights to benefits shall be exempt from levy, except
in accordance with section 6331 of the federal internal revenue code of 1986,
and shall be exempt from, execution, attachment, or any other remedy whatsoever
provided for the collection of debt; and benefits received by an individual, so
long as they are not mingled with other funds of the recipient, shall be exempt
from any remedy whatsoever for the collection of all debts except debts
incurred for necessaries furnished to such individual or such individual's
spouse or dependents during the time when such individual was unemployed. No
waiver of any exemption provided for in this subsection shall be valid.
(d) Support exception. (1) An individual filing a new claim for unemployment
compensation shall, at the time of filing such claim, disclose whether or not
the individual owes support obligations as defined under paragraph (7). If any
such individual discloses that such individual owes support obligations, and is
determined to be eligible for unemployment compensation, the secretary shall
notify the state or local support enforcement agency enforcing such obligation
that the individual has been determined to be eligible for unemployment
compensation.
(2) The secretary shall deduct and withhold from any unemployment compensation
payable to an individual that owes support obligations as defined under
paragraph (7):
(A) The amount specified by the individual to the secretary to be deducted and
withheld under this subsection, if neither (B) nor (C) is applicable; or
(B) the amount, if any, determined pursuant to an agreement submitted to the
secretary under section 454(20)(B)(i) of the social security act by the state
or local support enforcement agency, unless subparagraph (C) is applicable; or
(C) any amount otherwise required to be so deducted and withheld from such
unemployment compensation pursuant to legal process (as that term is defined in
section 459(i)(5) of the social security act) properly served upon the
secretary.
(3) Any amount deducted and withheld under paragraph (2) shall be paid by the
secretary to the appropriate state or local support enforcement agency.
(4) Any amount deducted and withheld under paragraph (2) shall for all purposes
be treated as if it were paid to the individual as unemployment compensation
and paid by such individual to the state or local support enforcement agency in
satisfaction of the individual's support obligations.
(5) For purposes of paragraphs (1) through (4), "unemployment compensation"
means any compensation payable under the employment security law after
application of the recoupment provisions of subsection (d) of K.S.A. 44-719 and
amendments thereto, (including amounts payable by the secretary pursuant to an
agreement under any federal law providing for compensation, assistance or
allowances with respect to unemployment).
(6) This subsection applies only if appropriate arrangements have been made for
imbursement by the state or local support enforcement agency for the
administrative costs incurred by the secretary under this section which are
attributable to support obligations being enforced by the state or local
support enforcement agency.
(7) For the purposes of this subsection, "support obligations" means only those
obligations which are being enforced pursuant to a plan described in section
454 of the federal social security act which has been approved by the secretary
of health and human services under part D of title IV of the federal social
security act.
(8) For the purposes of this subsection, "state or local support enforcement
agency" means any agency of this state or a political subdivision thereof
operating pursuant to a plan described in paragraph (7).
(e) (1) An individual filing a new claim for unemployment compensation shall, at
the time of filing such claim, be advised that:
(A) Unemployment compensation is subject to federal, state and local income tax;
(B) requirements exist pertaining to estimated tax payments;
(C) the individual may elect to have federal income tax deducted and withheld
from the individual's payment of unemployment compensation at the amount
specified in the federal internal revenue code; and
(D) the individual shall be permitted to change a previously elected withholding
status.
(2) Amounts deducted and withheld from unemployment compensation shall remain in
the unemployment fund until transferred to the federal taxing authority as a
payment of income tax.
(3) The secretary shall follow all procedures specified by the United States
department of labor and the federal internal revenue service pertaining to the
deducting and withholding of income tax.
(4) Amounts shall be deducted and withheld under this section only after amounts
are deducted and withheld for any overpayments of unemployment compensation,
child support obligations, food stamp overissuances or any other amounts
required to be deducted and withheld under this act.
(f) (1) An individual filing a new claim for unemployment compensation at the
time of filing such claim, shall disclose whether or not such individual owes
an uncollected overissuance (as defined in section 13(c)(1) of the Food Stamp
Act of 1977) of food stamp coupons. The secretary shall notify the state food
stamp agency enforcing such obligation of any individual who discloses that
such individual owes an uncollected overissuance of food stamps and who is
determined to be eligible for unemployment compensation.
(2) The secretary shall deduct and withhold from any unemployment compensation
payable to an individual who owes an uncollected overissuance:
(A) The amount specified by the individual to the secretary to be deducted and
withheld under this clause;
(B) the amount (if any) determined pursuant to an agreement submitted to the
state food stamp agency under section 13(c)(3)(A) of the Food Stamp Act of
1977; or
(C) any amount otherwise required to be deducted and withheld from unemployment
compensation pursuant to section 13(c)(3)(B) of such act.
(3) Any amount deducted and withheld under this section shall be paid by the
secretary to the appropriate state food stamp agency.
(4) Any amount deducted and withheld under subsection (b) shall for all purposes
be treated as if it were paid to the individual as unemployment compensation
and paid by such individual to the state food stamp agency as repayment of the
individual's uncollected overissuance.
(5) For purposes of this section, the term "unemployment compensation" means any
compensation payable under this act including amounts payable by the secretary
pursuant to an agreement under any federal law providing for compensation,
assistance, or allowances with respect to unemployment.
(6) This section applies only if arrangements have been made for reimbursement
by the state food stamp agency for the administrative costs incurred by the
secretary under this section which are attributable to the repayment of
uncollected overissuances to the state food stamp agency.
44-514. Payments not assignable; exception, orders for support.
(a) Except as provided in subsection (b), K.S.A 23-4,146 or the income
withholding act and amendments thereto, no claim for compensation, or
compensation agreed upon, awarded, adjudged, or paid, shall be assignable or
subject to levy, execution, attachment, garnishment, or any other remedy or
procedure for the recovery or collection of a debt, and this exemption cannot
be waived.
(b) Claims for compensation, or compensation agreed upon, adjudged or paid,
which are paid to a worker on a weekly basis or by lump sum shall be subject to
enforcement of an order for support by means of voluntary or involuntary
assignment of a portion of the compensation.
(1) Any involuntary assignment shall be obtained by motion filed within the case
which is the basis of the existing order of support.
(A) Any motion seeking an involuntary assignment of compensation shall be served
on the claimant and the claimant's counsel to the workers compensation claim,
if known, the motion shall set forth:
(i) The amount of the current support order to be enforced;
(ii) the amount of any arrearage alleged to be owed under the support order;
(iii) the identity of the payer of the compensation to the claimant, if known;
and
(iv) whether the assignment requested seeks to attach compensation for current
support or arrearages or both.
(B) Motions for involuntary assignments of compensation shall be granted. The
relief granted for:
(i) Current support shall be collectible from benefits paid on a weekly basis
but shall not exceed 25% of the workers gross weekly compensation excluding any
medical compensation and rehabilitation costs paid directly to providers.
(ii) Past due support shall be collectible from lump-sum settlements, judgments
or awards but shall not exceed 40% of a lump sum, excluding any medical
compensation and rehabilitation costs paid directly to providers.
(2) In any proceeding under this subsection, the court may also consider the
modification of the existing support order upon proper notice to the other
interested parties.
(3) Any order of involuntary assignment of compensation shall be served upon the
payer of compensation and shall set forth the:
(A) Amount of the current support order;
(B) amount of the arrearage owed, if any;
(C) applicable percentage limitations;
(D) name and address of the payee to whom assigned sums shall be disbursed by
the payer; and
(E) date the assignment is to take effect and the conditions for termination of
the assignment.
(4) For the purposes of this section, "order for support" means any order of any
Kansas court, authorized by law to issue such an order, which provides for the
payment of funds for the support of a child or for maintenance of a spouse or
ex-spouse, and includes such an order which provides for payment of an
arrearage accrued under a previously existing order and reimbursement orders,
including but not limited to, an order established pursuant to K.S.A. 39-718a
and amendments thereto; K.S.A. 39-718b and amendments thereto; or an order
established pursuant to the uniform interstate family support act and
amendments thereto.
(5) For all purposes under this section, each obligation to pay child support or
order for child support shall be satisfied prior to satisfaction of any
obligation to pay or order for maintenance of a spouse or ex-spouse.
39-717. Illegal disposition; purchase, acquisition or possession of assistance;
criminal penalties; exemption of assistance from legal process.
(a) Assistance granted under the provisions of this act shall not:
(1) Be sold or otherwise disposed of to others by the client or by anyone else
except under the rules and regulations of the secretary of social and
rehabilitation services; or
(2) knowingly be purchased, acquired or possessed by anyone unless the purchase,
acquisition or possession is authorized by the rules and regulations of the
secretary of social and rehabilitation services or the laws under which the
assistance was granted.
(b) (1) Any person convicted of violating the provisions of this section shall
be guilty of a class A nonperson misdemeanor if the value of the assistance
sold or otherwise disposed of, purchased, acquired or possessed was less than $
500.
(2) Any person convicted of violating the provisions of this section shall be
guilty of a severity level 9, nonperson felony if the value of the assistance
sold or otherwise disposed of, purchased, acquired or possessed was at least $
500 but less than $ 25,000.
(3) Any person convicted of violating the provisions of this section shall be
guilty of a severity level 7, nonperson felony if the value of the assistance
sold or otherwise disposed of, purchased, acquired or possessed was $ 25,000 or
more.
(c) None of the money paid, payable, or to be paid, or any tangible assistance
received under this act shall be subject to execution, levy, attachment,
garnishment, or other legal process, or to the operation of any bankruptcy or
insolvency law.
41-326. Licenses; term; assignability; refund of fees, when.
A license shall be purely a personal privilege, valid for not to exceed one
year after issuance, unless sooner suspended or revoked, and shall not
constitute property, nor shall it be subject to attachment, garnishment or
execution, nor shall it be alienable or transferable, voluntarily or
involuntarily, or subject to being encumbered or hypothecated. A license shall
not descend by the laws of testate or intestate devolution but shall cease and
expire upon the death of the licensee except that executors, administrators or
representatives of the estate of any deceased licensee and the trustee of any
insolvent or bankrupt licensee, when such estate consists in part of alcoholic
liquor, may continue the business of the sale, distribution or manufacture of
alcoholic liquor under order of the appropriate court and may exercise the
privilege of the deceased, insolvent or bankrupt licensee after the death of
such decedent, or after such insolvency or bankruptcy, until the expiration of
such license but not longer than one year after the death, bankruptcy or
insolvency of such licensee.
A refund shall be made of that portion of the license fee paid for any period in
which the licensee shall be prevented from operating under such license in
accordance with the provisions of this section. The secretary of revenue may
adopt rules and regulations pursuant to K.S.A. 41-210 and amendments thereto
which provide for the authorization of refunds of that portion of the license
fees paid for any period in which the licensee does not use such license as a
result of the cancellation of the license upon the request of the licensee for
voluntary reasons.
41-2629. Class B club, drinking establishment or caterer's license; nature of;
term; transfer limited; refund of fees.
A class B club license, drinking establishment license or caterer's license
shall be purely a personal privilege, good for not to exceed one year after
issuance unless sooner suspended or revoked as provided in this act and shall
not constitute property, nor shall it be subject to attachment, garnishment or
execution, nor shall it be alienable or transferable, voluntarily or
involuntarily, or subject to being encumbered or hypothecated. A class B club
license, drinking establishment license or caterer's license shall not descend
by the laws of testate or intestate devolution but shall cease or expire upon
the death of the licensee subject to the following provision. An executor,
administrator or representative of the estate of any deceased holder of a class
B club, drinking establishment or caterer's license or the trustee of any
insolvent or bankrupt class B club, drinking establishment or caterer's license
may continue the licensee's business under order of the appropriate court and
may exercise the privilege of the deceased, insolvent or bankrupt licensee
after the death of such licensee or after such insolvency or bankruptcy until
the expiration of such license, but in no case longer than one year after the
death, insolvency or bankruptcy of such licensee. A refund shall be made of
that portion of the license fee paid for any period in which the licensee shall
be prevented from operating under such license in accordance with the
provisions of this act, other than that caused by suspension or revocation. The
secretary shall adopt, in accordance with K.S.A. 41-210 and amendments thereto,
rules and regulations providing for the authorization of refunds of the license
fees paid for any period in which the licensee does not use such license being
canceled upon the request of the licensee and for voluntary reasons.
36-202. Detention of baggage and property; priority of liens.
That said innkeeper, hotelkeeper, boardinghouse keeper, apartment-house keeper,
or rooming-house keeper shall have the right to detain such baggage and other
property until the amount of such charges is paid, and such baggage and other
property shall be exempt from attachment or execution until such innkeeper,
hotelkeeper, boardinghouse keeper, apartment-house keeper, or rooming-house
keeper's lien and the cost of satisfying it are paid: Provided, Such lien shall
not supersede a valid existing lien of record.
48-245. Uniforms, arms and equipment exempt from suit, execution or sale for
debt.
The uniforms, arms and equipment required by law or regulations of every
officer and soldier of the Kansas national guard, shall be exempt from all
suits, distresses, execution or sales for debt.
16-310. Same; audit of accounts or trusts by secretary of state; redeposit of
improperly paid moneys; actions by attorney general; funds held under
agreements not subject to legal process; notice of intent to sell and engage in
agreements; obstructing or refusing to submit to examination; audit fee.
(a) The secretary of state, or the secretary's representative, shall audit in
accordance with this subsection all accounts or trusts of each prearranged
funeral agreement, plan or contract entered into pursuant to K.S.A. 16-301 et
seq., and amendments thereto. Audits under this section shall be conducted on a
random basis and not more than 25 audits shall be conducted during any one
calendar year, except that the secretary of state may conduct an audit under
this section at any time upon receipt of a complaint. For such purposes, the
secretary of state or the secretary's representative is authorized to
administer oaths and to examine under oath the directors, officers, employees
and agents of any seller of personal property or funeral or burial merchandise.
Such examination may be reduced to writing by the person taking it and the
examiner may make findings as to the condition of each account or trust
examined. Accounting records and information required by this section shall be
maintained in a format approved by the secretary of state. For the purposes of
such audits, the secretary of state may require any person or officer of a
partnership, association, firm or corporation who sells such merchandise to
furnish and submit the books, records, papers and instruments of such
partnership, association, firm or corporation for examination.
(b) In the event the secretary of state determines that moneys have been
improperly obtained from the account or trust by the seller of personal
property or funeral or burial merchandise during the period covered by the
audit, then the secretary of state may order the seller of personal property or
funeral or burial merchandise to redeposit to the account or trust such moneys
improperly withdrawn within 30 days.
(c) The attorney general, at the request of the secretary of state, may initiate
an action to recover payments required to be redeposited to the account or
trust under subsection (b), or to recover other moneys received or disbursed in
violation of this act. In addition, the attorney general may seek to enjoin any
violation of this act.
(d) In the absence of fraud, all funds held in an account or trust established
pursuant to a prearranged funeral agreement, plan or contract shall not be
subject to attachment, garnishment or other legal process, nor be seized,
taken, appropriated or applied to pay any debt or liability of the seller of
personal property or funeral or burial merchandise, buyer or beneficiary, by
any legal or equitable process or by operation of law.
(e) No person, partnership, association, firm or corporation shall enter into
any prearranged funeral agreement, plan or contract until such person,
partnership, association, firm or corporation has filed with the secretary of
state a notification of its intention to sell and engage in such prearranged
agreements, plans or contracts. Such notice shall include the name of the
person, partnership, association, firm or corporation, its principal place of
business and the name and address of the bank or savings and loan association,
trustee or trustees to be utilized under the provisions of this section.
(f) Whenever any person, partnership, association, firm or corporation refuses
to submit the books, records, papers and instruments to the examination and
inspection of the secretary of state, or of any of the secretary's
representatives, or in any manner obstruct or interfere with the examination or
audit authorized by this section, or refuse to be examined under oath
concerning any of the affairs of its prearranged funeral agreements, plans or
contracts, the secretary of state may request the attorney general to institute
proceedings for the appointment of a receiver for such person, partnership,
association, firm or corporation.
(g) Any person, partnership, association, firm or corporation which refuses or
neglects to comply with the requirements of this act for a period of 90 days
after demand to do so is made upon it by the secretary of state shall be
subject to the penalties provided in K.S.A. 16-305, and amendments thereto. The
attorney general, upon the request of the secretary of state, shall then begin
an action for the appointment of a receiver for such person, partnership,
association, firm or corporation and to dissolve the same.
(h) Whenever an audit is made pursuant to this section, the person, partnership,
association, firm or corporation so audited shall pay to the secretary of state
such expenses relating to the audit as assessed by the secretary of state
pursuant to K.S.A. 75-442 and amendments thereto.
12-111a. Exemption of certain annuities, pensions and benefits of policemen and
firemen from taxes and civil liability; exception, qualified domestic relations
order.
Except as provided further, all annuities, pensions and benefits paid, which
arise from services of a policeman or fireman, by a pension and benefit plan of
a city of the first or second class under a charter ordinance related to K.S.A.
13-14a01 et seq. or K.S.A. 14-10a01 et seq., and amendments thereto, are hereby
made and declared exempt from any tax of the state of Kansas or any political
subdivision or taxing body thereof and shall not be subject to execution,
garnishment or attachment. Any pension benefit or annuity accruing to services
of a policeman or fireman by a charter ordinance under this section shall not
be exempt from claims of an alternate payee under a qualified domestic
relations order. As used in this section, the terms "alternate payee" and
"qualified domestic relations order" shall have the meaning ascribed to them in
section 414(p) of the United States internal revenue code of 1954, as amended.
The provisions of this section shall apply to any qualified domestic relations
order which is in effect on or after July 1, 1994.
12-5005. Retired members and certain active members of local plans made special
members of KP&F system; employee contributions; preservation of local plan
entitlements for special members, exceptions; exemption from taxes and legal
claims and process and nonassignable, exception for decrees for support and
maintenance and qualified domestic relations orders and lump-sum death benefit
assigned to a funeral establishment; employer pickup of member contributions.
(a) Every retired member of a local police or fire pension plan and every
active member of the plan who is entitled to make an election to become a
member of the Kansas police and firemen's retirement system pursuant to K.S.A.
12-5003 or 74-4955 and amendments thereto and who does not so elect shall
become a special member of the Kansas police and firemen's retirement system on
the entry date of the city which is affiliating with the Kansas police and
firemen's retirement system with regard to all active members and retired
members of the local police or fire pension plan under K.S.A. 74-4954 and
amendments thereto.
(b) Beginning with the first payroll for services as a policeman or fireman
after an active member of a local police or fire pension plan becomes a special
member of the Kansas police and firemen's retirement system under this section,
the city shall deduct from the compensation of each special member the greater
of 7% or the percentage rate of contribution which the active member was
required to contribute to the local police or fire pension plan preceding the
entry date of the city, as employee contributions. The deductions shall be
remitted quarterly, or as the board of trustees otherwise provides, to the
executive secretary of the Kansas public employees retirement system for credit
to the Kansas public employees retirement fund. All deductions shall be
credited to the special members' individual accounts beginning on July 1 of the
year following the entry date of the city for purposes of all active and
retired members of the local police and fire pension plan.
(c) Except as otherwise provided in this act, each active member of a local
police or fire pension plan who becomes a special member of the Kansas police
and firemen's retirement system under this section shall be subject to the
provisions of and entitled to pensions and other benefits, rights and
privileges to the extent provided under the local police and fire pension plan
on the day immediately preceding the entry date of the city which is
affiliating with the Kansas police and firemen's retirement system with regard
to all active members and retired members of the plan.
(d) Each retired member of a local police or fire pension plan who becomes a
special member of the Kansas police and firemen's retirement system under this
section shall be entitled to receive from the Kansas police and firemen's
retirement system a pension or any other benefit to the same extent and subject
to the same conditions as existed under the local police or fire pension plan
on the day immediately preceding the entry date of the city which is
affiliating with the system with regard to all active members and retired
members of the plan under K.S.A. 74-4954 and amendments thereto, except no
retired special member shall be appointed in or to a position or office for
which compensation is paid for service to the same state agency, or the same
police or fire department of a city, township, special district or county or
the same sheriff's office of a county. This subsection shall not apply to
service rendered by a retiree as a juror, as a witness in any legal proceeding
or action, as an election board judge or clerk or in any other office or
position of a similar nature. However, all such benefits paid shall be paid in
accordance with the applicable requirements under section 401 (a)(9) of the
federal internal revenue code of 1986 as applicable to governmental plans, as
in effect on July 1, 1998, and the regulations thereto, as in effect on July 1,
1998. Any retiree employed by a participating employer in the Kansas police and
firemen's retirement system shall not make contributions or receive additional
credit under the system for that service. This subsection, except as it relates
to contributions and additional credit, shall not apply to the employment of
any retiree by the state of Kansas, or any county, city, township, special
district, political subdivision or instrumentality of any one or several of the
aforementioned for a period of not exceeding 30 days in any one calendar year.
(e) (1) Every pension or other benefit received by any special member pursuant
to subsection (c) or (d) is hereby made and declared exempt from any tax of the
state of Kansas or any political subdivision or taxing body of this state;
shall not be subject to execution, garnishment, attachment or any other process
or claim whatsoever, except such pension or benefit or any accumulated
contributions due and owing from the system to such special member are subject
to decrees for child support or maintenance, or both, as provided in K.S.A.
60-1610 and amendments thereto; and shall be unassignable, except that within
30 days after the death of a retirant the lump-sum death benefit payable to a
retirant pursuant to the provisions of K.S.A. 74-4989 and amendments thereto
may be assignable to a funeral establishment providing funeral services to such
retirant by the beneficiary of such retirant. The Kansas public employees
retirement system shall not be a party to any action under article 16 of
chapter 60 of the Kansas Statutes Annotated, and amendments thereto, and is
subject to orders from such actions issued by the district court of the county
where such action was filed. Such orders from such actions shall specify either
a specific amount or specific percentage of the amount of the pension or
benefit or any accumulated contributions due and owing from the system to be
distributed by the system pursuant to this act.
(2) Every pension or other benefit received by any special member pursuant to
subsection (c) or (d) is hereby made and declared exempt from any tax of the
state of Kansas or any political subdivision or taxing body of this state;
shall not be subject to execution, garnishment, attachment or any other process
or claim whatsoever, except such pension or benefit or any accumulated
contributions due and owing from the system to such special members are subject
to claims of an alternate payee under a qualified domestic relations order. As
used in this subsection, the terms "alternate payee" and "qualified domestic
relations order" shall have the meaning ascribed to them in section 414(p) of
the federal internal revenue code of 1986, as in effect on July 1, 1998. The
provisions of this subsection shall apply to any qualified domestic relations
order which is in effect on or after July 1, 1994.
(f) (1) Subject to the provisions of K.S.A. 2001 Supp. 74-49,123 and amendments
thereto, each participating employer, pursuant to the provisions of section
414(h)(2) of the federal internal revenue code of 1986, as in effect on July 1,
1998, shall pick up and pay the contributions which would otherwise be payable
by members as prescribed in subsection (b) commencing with the third quarter of
1984. The contributions so picked up shall be treated as employer contributions
for purposes of determining the amounts of federal income taxes to withhold
from the member's compensation.
(2) Member contributions picked up by the employer shall be paid from the same
source of funds used for the payment of compensation to a member. A deduction
shall be made from each member's compensation equal to the amount of the
member's contributions picked up by the employer, provided that such deduction
shall not reduce the member's compensation for purposes of computing benefits
under K.S.A. 12-5001 to 12-5007, inclusive, and amendments thereto.
(3) Member contributions picked up by the employer shall be remitted quarterly,
or as the board may otherwise provide, to the executive secretary for credit to
the Kansas public employees retirement fund. Such contributions shall be
credited to a separate account within the member's individual account so that
amounts contributed by the member commencing with the third quarter of 1984 may
be distinguished from the member contributions picked up by the employer.
Interest shall be added annually to members' individual accounts.
13-1246a. Board of pension trustees in certain cities over 120,000; composition;
contributions for operation of plans; costs of increased pensions; agreements
between pension board and public utilities board as to assets and property;
powers of pension board; plan, revision, printing; pension and retirement
benefits; funds and earnings; exemptions; qualified domestic relations orders;
beneficiaries for benefits.
(a) (1) Any board of public utilities in any municipality of the state of
Kansas having a population of more than 120,000 shall be empowered to enter
into an agreement with its employees for the purpose of reorganizing and
establishing a board to be known as a board of pension trustees composed of six
members, and for the purpose of continuing, revising, maintaining and adopting
an equitable and adequate pension program for all of its employees, including
retired employees, and their dependents. Three members of the board of pension
trustees shall be appointed by the board of public utilities from its regular
employees to serve at its discretion. Three members of the board of pension
trustees shall be elected annually by all of the nonsupervisory employees of
the board of public utilities from its nonsupervisory employees and shall serve
for fixed periods of one year, commencing on July 1, of each year.
(2) Present employees of such board of public utilities, in order to pay the
cost of implementing, continuing and operating such retirement pension plan for
such present employees, shall contribute in the aggregate from their earnings
not more than 1/2 of the costs of future-service pensions, and such board of
public utilities shall pay or contribute the remaining portion thereof to any
revised, continued or adopted retirement pension plan, as provided for herein.
(3) Any costs of paying increased pensions or benefits to retired employees and
their dependents of such board of public utilities, and the costs of any
back-service obligations under terms of such revised pension plan as may be
found and determined to be proper and equitable, under rules and provisions to
be adopted by such board of pension trustees, shall be borne in their entirety
by such board of public utilities; and such contributions to such continued and
revised retirement pension plan for the use and benefit of retired employees
and their dependents which shall be made by such board of public utilities
shall be computed and based on sound actuarial standards.
(4) Such board of pension trustees shall be empowered to make and enter into an
agreement with such board of public utilities, authorizing such board of
pension trustees to take control and custody of all assets, property and funds
presently held, controlled and in the possession of the now constituted
retirement advisory council of such board of public utilities, and its present
trustee, as the same was theretofore created and is now functioning as provided
by K.S.A. 13-1247 and amendments thereto. The board shall provide for such
additional funds as may be necessary to fulfill the purposes of this act.
(5) Such board of pension trustees shall be empowered to control and take
immediately into and under its custody and control, title to and possession of
all records, funds, property and assets of the such existing retirement
advisory council of such board of public utilities, and its present trustees,
as the same is now constituted by the provisions of K.S.A. 13-1247 and
amendments thereto, which such retirement council of such board of public
utilities, its powers, authority and duties shall be abolished, cease and
terminate upon the effective date of this act.
(b) (1) The board of pension trustees shall establish a formal, adequate written
pension plan with specific rules of eligibility for pension coverage for all
present employees, including retired employees, and their dependents, of such
board of public utilities. The plan and rules appertaining thereto may be
amended at any time by the vote of four members of such board of pension
trustees and may be the subject of negotiations between such board of public
utilities and its employees, but subject to the revision, adoption and
ratification of the same by such board of pension trustees, as the same is
created and governed by the provisions of this act. The plan and rules shall be
printed and distributed to all employees.
(2) Pensions and retirement benefits, received and paid under the such continued
and revised retirement pension plan and rules promulgated by such board of
pension trustees, to retired employees, their dependents, and present
employees, shall at all times bear a reasonable relationship to the wages or
earnings paid to any employee of such board of public utilities. Such benefits
shall be compatible with any changes in cost of living indexes except, such
plan and benefits payable shall at all times be in strict conformity with
current, sound actuarial standards and principles.
(3) No employee shall be exempt from having contributions made on such
employee's behalf or be precluded from receiving benefits for any reason other
than lack of age, or an insufficient period or time of employment.
(4) No plan shall be adopted or modified at any future time which is not
properly funded and in conformity with recognized, sound actuarial principles
and standards.
(5) All funds and the earnings therefrom held in trust for the use and benefit
of the employees and members, including retired employees and their dependents,
of such board of public utilities, of any retirement pension plan continued,
revised and adopted under the provisions of this act, shall be exempt from
civil process, taxation or assessment, and shall not be subject to seizure or
execution or liens of any kind. All benefits due to the members or to their
beneficiaries of any retirement pension plan continued and revised under the
provisions of this act, shall be exempt from any tax of the state of Kansas or
any political subdivision or taxing body of the state and civil liability for
debts of the members and employees, or their beneficiaries, receiving the same,
and, except as otherwise provided, shall not be subject to seizure, execution
or process of any nature. Any annuity or benefit or accumulated contributions
due and owing to any person under the provisions of any retirement pension plan
continued and revised under the provisions of this act are subject to claims of
an alternate payee under a qualified domestic relations order. As used in this
subsection, the terms "alternate payee" and "qualified domestic relations
order" shall have the meaning ascribed to them in section 414(p) of the United
States internal revenue code of 1954, as amended. The provisions of this act
shall apply to any qualified domestic relations order which is in effect on or
after July 1, 1994. Such retirement pension plan continued and revised under
the provisions of this act, such board of pension trustees, or such board of
public utilities shall not be a party to any action under article 16 of chapter
60 of the Kansas Statutes Annotated but is subject to orders from such actions
issued by the district court of the county where such action was filed and may
accept orders which it deems to be qualified under this subsection if such
orders are issued by courts having jurisdiction of such actions outside the
state of Kansas. Such orders from such actions shall specify either a specific
amount or specific percentage of the amount of the pension or benefit or any
accumulated contributions due and owing from such retirement pension plan
pursuant to this act.
(6) The members and employees of any retirement pension plan continued, revised
and adopted under the provisions of this act, may name one or more
beneficiaries to receive any benefits that may be due or become due to such
member and employee in the event of such member or employee's death.
13-14,102. Same; exemptions.
Any payments made or to be made, as provided in this act, shall not be
assignable or subject to sale or execution and shall not be subject to
garnishment or attachment.
13-14a10. Exemption of certain pension and benefit funds from taxes and civil
liability; exceptions, qualified domestic relations orders.
Except as provided further, any annuity, benefits, funds, property or rights
created by or accruing to any person under the provisions of K.S.A. 13-14a01 et
seq. or K.S.A. 14-10a01 et seq., and amendments thereto, are hereby made and
declared exempt from any tax of the state of Kansas or any political
subdivision or taxing body thereof, and shall not be subject to execution,
garnishment or attachment, or any other process or claim whatsoever, and shall
be unassignable, except as specifically provided by law.
Any pension benefits or annuities accruing under the provisions of K.S.A.
13-14a01 et seq. or K.S.A. 14-10a01 et seq., and amendments thereto, shall not
be exempt from claims of an alternate payee under a qualified domestic
relations order. As used in this section, the terms "alternate payee" and
"qualified domestic relations order" shall have the meaning ascribed to them in
section 414(p) of the federal internal revenue code of 1986, as in effect on
July 1, 1998. The provisions of this section shall apply to any qualified
domestic relations order which is in effect on or after July 1, 1994.
14-10a10. Certain pension benefits and rights nonassignable and exempt from taxes
and legal process.
Any annuity, benefits, funds, property, or rights created by or accruing to any
person under the provisions of K.S.A. 13-14a01 et seq. or K.S.A. 14-10a01 et
seq. and any acts amendatory thereof or supplemental thereto are hereby made
and declared exempt from any tax of the state of Kansas or any political
subdivision or taxing body thereof, and shall not be subject to execution,
garnishment, or attachment, or any other process or claim whatsoever, and shall
be unassignable, except as specifically provided by law.
20-2618. Benefits exempt from state and local taxes and legal process and
nonassignable, exceptions for decrees for support and maintenance and qualified
domestic relations orders and lump-sum death benefit assigned to a funeral
establishment.
Every annuity or other benefit received by any judge or other person pursuant
to the retirement system for judges under the acts contained in article 26 of
chapter 20 of the Kansas Statutes Annotated and amendments thereto is exempt
from any tax of the state of Kansas or any political subdivision or taxing body
thereof; shall not be subject to execution, garnishment, attachment or except
as otherwise provided, any other process or claim whatsoever; and shall be
unassignable, except that within 30 days after the death of a retirant the
lump-sum death benefit payable to a retirant pursuant to the provisions of
K.S.A. 74-4989 and amendments thereto may be assignable to a funeral
establishment providing funeral services to such retirant by the beneficiary of
such retirant. Any annuity or benefit or accumulated contributions due and
owing to any judge or any person under the provisions of the retirement system
for judges are subject to claims of an alternate payee under a qualified
domestic relations order. As used in this subsection, the terms "alternate
payee" and "qualified domestic relations order" shall have the meaning ascribed
to them in section 414(p) of the federal internal revenue code . The provisions
of this act shall apply to any qualified domestic relations order which was
filed or amended either before or after July 1, 1994. The Kansas public
employees retirement system shall not be a party to any action under article 16
of chapter 60 of the Kansas Statutes Annotated, and amendments thereto, but is
subject to orders from such actions issued by the district court of the county
where such action was filed and may also accept orders which it deems to be
qualified under this subsection from courts having jurisdiction of such actions
outside the state of Kansas. Such orders from such actions shall specify either
a specific amount or specific percentage of the amount of the pension or
benefit or any accumulated contributions due and owing from the system to be
distributed by the system pursuant to this act.
72-1768. Same; payments exempt from execution.
Any payments made or to be made, as provided in this act, shall not be
assignable or subject to sale or execution and shall not be subject to
garnishment or attachment.
72-5526. Unassignability; exemptions.
Annuities and refunds provided herein shall not be assignable. Any credit due
any school employee or any payments made or to be made, as provided in this
act, shall not be subject to sale or execution and shall not be subject to
garnishment or attachment.
74-4923. Rights of members and beneficiaries not affected by change or repeal of
act, exception; benefits and rights exempt from taxes and legal process and
nonassignable, exceptions for decrees for support and maintenance and qualified
domestic relations orders and lump-sum death benefit assigned to a funeral
establishment; recovery of arrearage obligations and debts owed state agencies.
(a) No alteration, amendment or repeal of this act shall affect the then
existing rights of members and beneficiaries but shall be effective only as to
rights which would otherwise accrue under this act as a result of services
rendered by an employee after the alteration, amendment or repeal. This
subsection shall not apply to any alteration or amendment of this act which
provides greater benefits to members or beneficiaries, but any increase of
benefits shall only be applicable to benefits payable on the first day of the
month coinciding with or following the effective date of the alteration or
amendment.
(b) Any annuity, benefits, funds, property or rights created by, or accruing to
any person under the provisions of K.S.A. 74-4901 et seq. or 74-4951 et seq.,
and amendments thereto, shall be exempt from any tax of the state of Kansas or
any political subdivision or taxing body of the state; shall not be subject to
execution, garnishment or attachment, or, except as otherwise provided, any
other process or claim whatsoever; and shall be unassignable, except that
within 30 days after the death of a retirant the lump-sum death benefit payable
to a retirant's beneficiary pursuant to the provisions of K.S.A. 74-4989 and
amendments thereto may be assignable to a funeral establishment providing
funeral services to the retirant by the beneficiary of such retirant. Any
annuity or benefit or accumulated contributions due and owing to any person
under the provisions of K.S.A. 74-4901 et seq. or 74-4951 et seq. and
amendments thereto are subject to claims of an alternate payee under a
qualified domestic relations order. As used in this subsection, the terms
"alternate payee" and "qualified domestic relations order" shall have the
meaning ascribed to them in section 414(p) of the federal internal revenue
code. The provisions of this act shall apply to any qualified domestic
relations order which is in effect on or after July 1, 1994. The Kansas public
employees retirement system shall not be a party to any action under article 16
of chapter 60 of the Kansas Statutes Annotated, and amendments thereto, but is
subject to orders from such actions issued by the district court of the county
where such action was filed and may also accept orders which it deems to be
qualified under this subsection from courts having jurisdiction of such actions
outside the state of Kansas. Such orders from such actions shall specify either
a specific amount or specific percentage of the amount of the pension or
benefit or any accumulated contributions due and owing from the system to be
distributed by the system pursuant to this act.
(c) In any case where a state agency is owed a debt or where a participating
employer under the Kansas public employees retirement system or under the
Kansas police and firemen's retirement system has been required to pay and has
paid an arrearage obligation of the amount of contributions of a member which
were not paid at the time required and where the employment of the member by
the state agency or participating employer has been terminated and the member
is eligible to withdraw accumulated contributions in accordance with K.S.A.
74-4917 and 74-4963, and amendments thereto, the state agency or participating
employer shall be paid from the member's account in the fund an amount equal to
the debt or the amount of contributions of the member paid by the participating
employer pursuant to an arrearage obligation, upon application to the board
therefor accompanied by certification of the amount to be paid to the state
agency or participating employer. If any application and certification under
this subsection are not received by the board prior to the withdrawal of
accumulated contributions by the member, the board shall not be liable to pay
and shall not pay any amount from the fund pursuant to any such application and
certification.
74-4978g. Preservation of entitlement to receive pension or other benefit from
state highway patrol pension fund; benefits for minor children of certain
deceased members; conditions for payments; termination of payments; exemption
of pension and benefits from taxes and civil liability.
Any person receiving or entitled to receive a pension or any other benefit, or
who will become entitled to receive a pension or any other benefit, from the
state highway patrol pension fund as it existed prior to April 1, 1972, shall
be entitled to receive from the Kansas police and firemen's retirement system
such pension or any other benefit to the same extent and subject to the same
conditions as existed on April 1, 1972. Any minor child of a member of the
state highway patrol pension system or special member of the Kansas police and
firemen's retirement system who died by reason of injuries received or disease
contracted by such member while in the performance of such member's duties as a
member of the highway patrol and whose spouse's pension was terminated because
of such spouse's remarriage shall receive a monthly amount equal to the pension
which was terminated due to such remarriage. Such benefits shall accrue from
April 1, 1973, or the date of the spouse's remarriage, whichever is later and
shall be terminated on the first day of the month in which the child dies,
marries or attains the age of 18 years or in which the child attains the age of
23 years, if such child is a full-time student as provided in K.S.A. 74-49,117.
All pensions and benefits received by any person under this act are hereby made
and declared exempt from any tax of the state of Kansas or any political
subdivision or taxing body thereof, and shall not be subject to execution,
garnishment, or attachment, or any other process or claim whatsoever.
74-49,105. Same; retirement benefit exempt from taxes and legal process;
exception, qualified domestic relations order.
Every retirement benefit received by any person under subsection (b) of K.S.A.
74-49,104 and amendments thereto shall be exempt from any tax of the state of
Kansas or any political subdivision or taxing body of the state; shall not be
subject to execution, garnishment, attachment or except as otherwise provided,
any other process or claim whatsoever; and shall be unassignable. Any
retirement benefit due and owing to any person under subsection (b) of K.S.A.
74-49,104 and amendments thereto is subject to claims of an alternate payee
under a qualified domestic relations order. As used in this subsection, the
terms "alternate payee" and "qualified domestic relations order" shall have the
meaning ascribed to them in section 414(p) of the internal revenue code of
1986, as amended as in effect on July 1, 1998, and as applicable to a
governmental plan. The provisions of this act shall apply to any qualified
domestic relations order which was filed or amended either before or after July
1, 1994.
74-49,106. Benefit entitlement of special members under 74-4999; recalculation
for increased benefit; exemption from taxes and legal process.
(a) Each person who is a special member of the Kansas public employees
retirement system under subsection (c) of K.S.A. 74-4999 shall be entitled to
receive from the Kansas public employees retirement system a retirement
benefit, annuity, pension or other benefit to the same extent and subject to
the same conditions as existed under the laws in effect on the day immediately
preceding the effective date of this act, except that each person who is a
special member of the Kansas public employees retirement system pursuant to
subsection (c) of K.S.A. 74-4999 shall have such person's retirement benefit,
annuity, pension or other benefit recalculated under subsection (c) of K.S.A.
74-49,104 and amendments thereto. If such recalculation results in an increase
in such special member's retirement benefit, annuity, pension or other benefit,
such increase shall accrue and be payable to such special member on and after
July 1, 1982.
(b) Every retirement benefit, annuity, pension or other benefit received by any
person pursuant to subsection (a) shall be exempt from any tax of the state of
Kansas or any political subdivision or taxing body of the state; shall not be
subject to execution, garnishment, attachment or any other process or claim
whatsoever, including decrees for support or maintenance; and shall be
unassignable.
84-2-326. Sale on approval and sale or return; rights of creditors.
(1) Unless otherwise agreed, if delivered goods may be returned by the buyer
even though they conform to the contract, the transaction is
(a) a "sale on approval" if the goods are delivered primarily for use, and
(b) a "sale or return" if the goods are delivered primarily for resale.
(2) Goods held on approval are not subject to the claims of the buyer's
creditors until acceptance; goods held on sale or return are subject to such
claims while in the buyer's possession.
(3) Any "or return" term of a contract for sale is to be treated as a separate
contract for sale within the statute of frauds section of this article (K.S.A.
84-2-201) and as contradicting the sale aspect of the contract within the
provisions of this article on parol or extrinsic evidence (K.S.A. 84-2-202).
(4) If a person delivers or consigns for sale goods which the person used or
bought for use of personal, family, or household purposes, these goods do not
become the property of the deliveree or consignee unless the deliveree or
consignee purchases and fully pays for the goods. Nothing in this subsection
shall prevent the deliveree or consignee from acting as the deliverer's agent
to transfer title to these goods to a buyer who pays the full purchase price.
Any payment received by the deliveree or consignee from a buyer of these goods,
less any amount which the deliverer expressly agreed could be deducted from the
payment for commissions, fees, or expenses, is the property of the deliverer
and shall not be subject to the claims of the deliveree's or consignee's
creditors.
Note: Exemptions may have changed since our last update. For the latest updates on these property exemptions, speak to a local bankruptcy lawyer.
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