12-17,150.   Same; secretary of revenue, duties;report.The secretary of revenue in connection with a redevelopmentproject area for which sales, use and transient guest tax revenues are pledgedor otherwise intended to be used in whole or in part for the payment of bondsissued to finance redevelopment project costs in such redevelopment projectarea or a transportation development district for which a transportationdevelopment district sales tax has been imposed, shall provide reportsidentifying each retailer having a place of business in such redevelopmentdistrict or transportation development district setting forth the tax liabilityand the amount of such tax remitted by each retailer during the preceding monthand identifying each business location maintained by the retailer within suchcity or county. Such report shall be made available to the bond trustee, escrowagent or paying agent for such bonds within a reasonable time after it has beenrequested from the director of taxation. The bond trustee, escrow agent orpaying agent shall keep such retailers' sales, use, transient guest andtransportation development district sales tax returns and the informationcontained therein confidential, but may use such information for purposes ofallocating and depositing such sales, use, transient guest and transportationdevelopment district sales tax revenues in connection with the bonds used tofinance redevelopment project costs in such redevelopment project area or usedto finance the costs of a project in a transportation development district.Except as otherwise provided, the sales, use and transient guest tax returnsreceived by the bond trustee, escrow agent or paying agent shall be subject tothe provisions of K.S.A. 79-3614 and amendments thereto.

      History:   L. 2003, ch. 120, § 16; July 1.