40-2306. Contributions by state.
40-2306
40-2306. Contributions by state.(a) Each department, commission, board, institution, bureau, office,officer or other employing unit or instrumentality of the state shallpay to the state agency contributions with respect to wages, as definedin subsection (a) of K.S.A. 40-2302, and amendments thereto, of itsemployees which are paid from fees or otherincome except from direct appropriations from the state general fund,equal to the taxes which would be imposed by the federal insurancecontributions act if the services for which such wages were paidconstituted employment within the meaning of that act. Suchcontributions shall be transmitted to the state agency in the manner asthe state agency shall, by rulesand regulations, provide, and uponreceipt of the same, the state agency shallremit such contributions to the state treasurer in accordance with theprovisions of K.S.A.75-4215, and amendments thereto. Upon receipt of each such remittance,the state treasurer shalldeposit the entire amount in thestate treasury to thecredit of thecontribution fund created by K.S.A. 40-2307, and amendments thereto.
(b) Contributions with respect to wages, as defined in subsection(a) of K.S.A. 40-2302, and amendments thereto, of employees of the stateor an instrumentality of thestatewhich wages are paid from direct appropriations from the state generalfund, equal to the taxes which would be imposed by the federal insurancecontributions act if the services for which such wages were paidconstituted employment within the meaning of that act shall be paid ortransferred by the state agency to the contribution fund created byK.S.A. 40-2307, and amendments thereto, from the"old-age insurance fund" in the state treasury, which fund is herebycreated for use by the state agency for such purposes and such transferof funds shall be made by the state treasurer upon order of the stateagency transmitted to the state treasurer and the director of accountsand reports and upon receipt of such order the statetreasurer anddirector of accounts and reports shall make the proper changes in therecords of their respective offices.
(c) If any employing unit or instrumentality of this state, due to ashortage of funds; is unable to make the contributions required bysubsection (a) of this section, the state agency may advance funds tosuch employing unit or instrumentality for such purpose from the old-ageinsurance fund created by subsection (b) of this section upon such termsand conditions as shall be agreed upon by the state agency andtheemploying unit or instrumentality.
(d) If the amount of funds in the contribution fund or the old-ageinsurance fund are insufficient to make payments required to be made bythe state to the secretary of the treasury, any department, commission,board or other agency of the state, which is supported in whole or inpart from fees, may advance money from its fee funds to the state agencyupon such terms and conditions as shall be agreed upon by suchdepartment, commission, board or other agency of the state with thestate agency for the purpose of making such payments to the secretary ofthe treasury.
History: L. 1951, ch. 464, § 6; L. 1955, ch. 246, § 7;L. 2001, ch. 5, § 119; July 1.