FIREFIGHTERS RELIEF TAX FUND
Section
40-10-1. Firefighter's relief fund tax; fire marshal tax; companies subject to; amount of premiums taxed.
40-10-2. Firefighters' relief association; requirements for participation; procedure.
40-10-3. Revoked.
40-10-4. Revoked.
40-10-5. Firefighter's relief associations; purchase of insurance; on duty coverage.
40-10-6. Firefighter's relief associations; purchase of insurance; 24 hour coverage.
40-10-7 to 40-10-9. Revoked.
40-10-10. Firefighters relief associations; permissible disbursements.
40-10-11 to 40-10-13. Revoked.
40-10-14. Firefighters relief associations; purchase of bonds; requirements.
40-10-15. Firefighters relief act; application of statutory formula.
40-10-1. Firefighter's relief fund tax; fire marshal tax; companies subject to; amount of premiums taxed.
(a) Each insurance company, authorized to transact business in the state of Kansas, that issues a policy which covers the hazard of fire is subject to the firefighter's relief fund tax and the fire marshal tax. Unless a verifiable, separate charge is made for fire coverage, the following portion of the respective policy premiums shall be allocated as fire premium:
(1) 25 percent of all premium collected on homeowners multiple-peril policies;
(2) 55 percent of all premium collected on the property coverage section of commercial multiple-peril policies;
(3) 20 percent of all premium collected on aircraft policies;
(4) eight percent of all premium collected on automobile physical damage coverage;
(5) 15 percent of all premium collected on marine policies:
(6) 35 percent of all premium collected on farmowners multiple-peril policies; and
(7) 33 1/3 percent of all premium on all other single premium policies that provide coverage for damage caused by fire and perils other than fire.
(b) The words "fire insurance company" as used in K.S.A. 75-1508, and any amendments, are construed to mean each company issuing a policy which includes coverage for property against the hazard of fire. (Authorized by K.S.A. 40-103, 40-1707(9); implementing K.S.A. 1984 Supp. 75-1508, K.S.A. 1984 Supp. 40-1703; effective Jan. 1, 1966; amended May 1, 1981; amended May 1, 1985; amended May 1, 1986.)
40-10-2. Firefighter's relief association; requirements for participation; procedure.
(a) Members of a fire department who desire to participate in the distribution of firefighter's relief funds shall:
(1) Apply for a charter and incorporation as a not-for-profit corporation;
(2) file with the commissioner of insurance a certified copy of the articles of incorporation of the firefighter's relief association; and
(3) file with the conrmissioner of insurance evidence of establishment of a fire district within a township or county in accordance with applicable Kansas statutes. This requirement shall not apply to fire departments under the exclusive control of the governing body of an incorporated city.
(b) When the members of a city, township, county, or fire district fire department notify the commissioner of insurance of their desire to participate in the firefighter's relief fund tax and have otherwise qualified for participation, the proper officials shall complete a declaration form, provided by the commissioner, which declares their right to participate in the firefighter's relief fund. The completed form shall be returned to the commissioner. The declaration form shall be executed by the chief executive officer of the city, township, county, or fire district. The clerk of the city, township or county, or the equivalent official of the fire district shall attest to the execution of the form.
(c) A declaration form shall be filed annually with the commissioner of insurance.
(d) Qualified firefighter's relief associations shall submit, for newly established associations and for associations requesting redetermination hearings pursuant to K.S.A. 40-1706(c)(6), on forms provided by the commissioner, a certification by the county clerk, of the population and assessed tangible property valuation of the geographic area provided fire protection services by the fire department of the association. The population figure shall be computed using the most recent population figures available from the United States bureau of the census as certified to the secretary of state by the division of the budget on July 1 of each year. The assessed tangible the tangible assessed valuation as shown on the latest November 1 assessment roll prepared and maintained by the county clerk.
(e) Each firefighter's relief association shall adopt bylaws to cover all activities of the association and shall set forth the procedures for disbursing funds for the payment of benefits provided by the association. A copy of the bylaws and the procedures shall be filed with the commissioner. (Authorized by K.S.A. 40-103, 40-1707(g); implementing K.S.A. 40-1701; effective Jan. 1, 1966; amended May 1, 1979; amended May 1, 1981; amended May 1, 1985; amended May 1, 1986.)
(Authorized by K.S.A. 40-103, 17-3001(C); effective Jan. 1, 1966; revoked May 1, 1979).
(Authorized by K.S.A. 40-103, 40-1701, et seq.; effective Jan. 1, 1966; revoked May 1, 1979.)
40-10-5. Firefighter's relief associations; purchase of insurance; on duty coverage.
(a) Except as provided in K.S.A. 40-1707(b), 40-1707(c)(l)(A) and 40-1707 (c) (1) (B), and its amendments, any insurance for coverage while on duty which is paid for in whole or in part by a firefighters relief association from funds paid by the commissioner of insurance shall meet the following conditions:
(1) Each policy shall be purchased, owned and held by the firefighter's relief association.
(2) Each policy shall name the firefighter's relief association as beneficiary of the policy. The policy shall not contain a provision which would permit the beneficiary to be other than a firefighter's relief association.
(3) The policy shall provide that each indemnity shall be paid to the firefighter's relief association.
(4) Except as provided by subsection (b), the policy shall be limited to cover only accidental injuries, diseases, or death resulting from duties as a a member of the fire department as set forth in K.S.A. 40-1707.
(b) Each volunteer fire department may establish annuities in accordance with K.S.A. 40-1707(c) (i), and its amendments. Prior to the purchase of any annuity contract by a firefighter's relief association for and on behalf of the volunteer firefighters, the purchase of the annuity contract shall be approved by the attorney of the governing body.
(c) K.S.A. 40-1707(c)(l)(A) and 40-1707(c)(l)(B), and its amendments, shall be applicable only to group term, group permanent or individual permanent life insurance contracts. (Authorized by K.S.A. 40-103, 40-1707(g); implementing K.S.A. 1984 Supp. 40-1707; effective Jan. 1, 1966; amended Jan. 1, 1968; amended May 1, 1975; amended May 1, 1979; amended May 1, 1985; amended May 1, 1986.)
40-10-6. Firefighter's relief associations; purchase of insurance; 24 hour coverage.
(a) Except as provided in K.S.A. 40-1707(b), 40-1707(c)(l)(A) and 40-1707(c)(l)(B), and its amendments, any insurance for 24 hour coverage which is paid in part by a firefighter's relief association from funds paid to it by the commissioner of insurance shall meet the following conditions:
(1) Each policy shall be purchased, owned, and held by the firefighter's relief association.
(2) Except as provided in subsection (b)(4), each policy shall name the firefighter's relief association as the beneficiary of the policy. The policy shall not contain a provision which would permit the beneficiary to be other than a firefighter's relief association.
(3) Except as provided in subsection (b)(4), the insurance policy shall provide that each indemnity shall be paid to the firefighter's relief association.
(b) Where individual members of a firefighter's relief association desire to have their dependents insured under a group or franchise accident and health policy issued to the association:
(1) Dependent's coverage shall be evidenced by endorsements attached to the policy.
(2) The association shall have authorized the addition of coverage for dependents to its policy.
(3) The cost of coverage for dependents shall be paid by the individual firefighter. Firefighter's relief tax funds cannot be used to pay for the coverage.
(4) The endorsement shall provide that benefits under the endorsement for dependents shall be paid directly to the firefighter who has paid for them or to another beneficiary of the firefighter's choice. The association shall not be a beneficiary.
(c) When a firefighter's relief association purchases 24 hour coverage for its members, each individual member shall pay that portion of the cost (premiums) which is beyond "on duty"coverage. The contribution by the individual members shall not be less than 15 percent of the total premium for this coverage.
(d) K.S.A. 40-1707(c) (1) (A) and 40-1707(c) (1) (B), and its amendments, shall be applicable only to group term, group permanent or individual permanent life insurance contracts. (Authorized by K.S.A. 40-103, 40-1707(g); implementing K.S.A. 1984 Supp. 40-1707; effective Jan. 1, 1966; amended Jan. 1, 1968; amended May 1, 1975; amended May 1, 1979; amended May 1, 1985; amended May 1, 1986.)
40-10-7 to 40-10-9. (Authorized by K.S.A. 40-103, 40-1707, et seq.; effective Jan. 1, 1966; revoked May 1, 1979.)
40-10-10. Firefighter's relief associations; permissible disbursements.
The cost of the bond for the treasurer of a firefighter's relief association, as prescribed by K.S.A. 40-1706, and reasonable administrative expenses, to be determined at the discretion of the commissioner of insurance, including stamps, stationery, safe deposit box rent, the expense of having the funds of the association audited, and other similar expenses, shall be permissible disbursements from the firefighter's relief funds. Each expenditure shall be itemized in the financial statement. (Authorized by K.S.A. 40-103, 40-1707(g); implementing K.S.A. 40-1707(g); 40-1707; effective Jan. 1, 1966; amended May 1, 1979; amended May 1, 1986.)
40-10-11 to 40-10-13. (Authorized by K.S.A. 40-103, 40-1701, et seq.; effective Jan. 1, 1966; revoked May 1, 1979.)
40-10-14. Same; purchase of bonds; requirements.
Each bond purchased with firefighter's relief funds shall be shown on the financial statement at the initial purchase price. Bonds shall not be carried at market or maturity value. When the bonds mature or are sold, each change in the value from the initial purchase price shall be reflected in the financial statement. (Authorized by K.S.A. 40-103; 40-1707(g); implementing K.S.A. 40-1706; effective Jan. 1, 1966; amended May 1, 1986; amended May 1, 1987.)
40-10-15. Firefighters relief act; application of statutory formula.
In applying the formula set forth in L. 1987, Ch. 168, Sec. l(c) (5), the result of the calculation prescribed by subsection (A)(ii) and (B)(ii) shall be the "amount received from taxes collected for all of calendar year 1983" referenced in subsections (A)(iv) and (B)(iv) respectively. (Authorized by L. 1987, Ch. 168, Sec. 2(g); implementing L. 1987, Ch. 168, Sec. l(c)(5); effective, T-88-21, July 1, 1987; amended May 1, 1988.)
Updated October 24, 1997