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Income Tax
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Section
79-32,100
Same; nondeductibility of withholding; credit allowed; refunds.
Section
79-32,100a
Withholding tax; deduction by payer required.
Section
79-32,100b
Same; liability of employer or payer for payment; employee action prohibited.
Section
79-32,100c
Same; failure to withhold, consequences; persons designated as employers.
Section
79-32,100d
Same; withholding amounts method of calculation; agreements with other states and the federal government.
Section
79-32,101
Declaration of estimated tax, when; procedure.
Section
79-32,102
Same; time of filing of certain declarations.
Section
79-32,103
Time of payment of estimated tax.
Section
79-32,104
Amount paid upon declarations of estimated tax; payments as credit against income tax.
Section
79-32,105
Withholding tax; moneys paid to state treasurer; amounts credited to IMPACT program funds, income tax refund fund and state general fund; refunds, payment; interest, computation.
Section
79-32,106
Employers' and fiduciaries' liability for tax required to be withheld.
Section
79-32,107
Penalties and interest for noncompliance, exception to penalty imposition for certain underpayments; failure of employer to deduct and withhold; failure to collect, account for and pay tax; attempts to evade or defeat tax.
Section
79-32,107a
Application of 79-32,107.
Section
79-32,107b
Application of 79-32,101, 79-32,102, 79-32,103 and 79-32,107.
Section
79-32,108
Severability; captions.
Section
79-32,108a
Withholding registration certificate required; procedure.
Section
79-32,109
Definitions.
Section
79-32,110
Tax imposed; classes of taxpayers; rates.
Section
79-32,110a
Tax imposed on ordinary income portions of lump sum distributions from pension and other plans.
Section
79-32,111
Credits against tax.
Section
79-32,111c
Credit against tax for household and dependent care expenses; limitation.
Section
79-32,112a
Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional.
Section
79-32,113
Exempted organizations; requirements and restrictions.
Section
79-32,114
Accounting periods and methods.
Section
79-32,115
Rules pertaining to husbands and wives.
Section
79-32,116
Kansas taxable income of an individual.
Section
79-32,117
Kansas adjusted gross income of an individual; addition and subtraction modification.
Section
79-32,117a
Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax.
Section
79-32,117b
Same; abatement and refund of taxes paid; claims.
Section
79-32,117c
Same; compensation defined.
Section
79-32,117d
Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms.
Section
79-32,117e
Federal income tax rebate exempt from Kansas income tax.
Section
79-32,118
Kansas deduction of an individual.
Section
79-32,119
Kansas standard deduction of an individual.
Section
79-32,120
Kansas itemized deductions of an individual.
Section
79-32,121
Kansas personal exemption of an individual.
Section
79-32,121a
Application of 79-32,121.
Section
79-32,128
Individual who is Kansas resident for part of year, election; computation of tax; modifications.
Section
79-32,129
Partners, not partnership, subject to tax.
Section
79-32,130
Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions.
Section
79-32,131
Partnership modification for a partner.
Section
79-32,133
Determination of distributive share.
Section
79-32,134
Kansas taxable income of a resident estate or trust.
Section
79-32,135
Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments.
Section
79-32,136
Kansas taxable income of a nonresident estate or trust.
Section
79-32,137
Share of a nonresident estate, trust or beneficiary in income from sources within Kansas.
Section
79-32,138
Kansas taxable income of corporations; addition and subtraction modifications.
Section
79-32,139
Taxation of subchapter S corporate income.
Section
79-32,140
Credit for taxes paid in section 337 liquidation.
Section
79-32,140a
Accrual of interest and penalties on underpayment or overpayment of income tax.
Section
79-32,141
Allocation of income and deductions.
Section
79-32,142
Consolidated returns.
Section
79-32,143
Kansas net operating loss for corporations.
Section
79-32,143a
Expense deduction for certain depreciable property of corporations; calculation of amount; sale of property, procedure; limitation on other credits.
Section
79-32,152l
Application of act.
Section
79-32,152m
Application of 79-3230, 79-32,101 and 79-32,107.
Section
79-32,152n
Application of 79-32,176.
Section
79-32,152o
Application of 79-32,117.
Section
79-32,152p
Application of 79-32,110, 79-32,119 and 79-32,120.
Section
79-32,152q
Application of 79-32,117.
Section
79-32,152r
Application of 79-1117 and 79-32,176.
Section
79-32,153
Credit against tax for establishment of qualified business facility; conditions; amount; limitations.
Section
79-32,154
Same; definitions.
Section
79-32,155
Same; election to defer credit.
Section
79-32,156
Same; claiming credit upon acquisition or lease of qualified business facility by related taxpayer; election; estate entitled to credit upon death of taxpayer.
Section
79-32,157
Same; termination and resumption of operation of qualified business facility; credit allowable, when.
Section
79-32,158
Same; rules and regulations.
Section
79-32,159
Application of 79-32,111 and 79-32,153 to 79-32,158.
Section
79-32,159a
Application of 79-32,153 and 79-32,154.
Section
79-32,159b
Applicability of 1986 amendments.
Section
79-32,159c
Application of 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b.
Section
79-32,160
Title of act.
Section
79-32,160a
Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties.
Section
79-32,160b
Planned project within existing enterprise zone; tax election; prior act.
Section
79-32,160c
Application of act.
Section
79-32,160e
Application of act.
Section
79-32,160g
Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act.
Section
79-32,175
Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions.
Section
79-32,176a
Same; amount; carryover to subsequent taxable years; credit refundable, when.
Section
79-32,177
Credit against tax for making certain property used in trade or business or held for production of income accessible to or usable in the employment of persons with a disability; amount; carryover to subsequent taxable years.
Section
79-32,178
Rules and regulations.
Section
79-32,179
Application of 79-1117, 79-1118, 79-32,117 and 79-32,175 to 79-32,178.
Section
79-32,180
Application of 79-32,175 to 79-32,177, inclusive.
Section
79-32,181
Credit against tax for interest rate reduction for agricultural production loan by production credit association.
Section
79-32,181a
Credit against tax for interest rate reductions on certain agricultural production loans.
Section
79-32,182b
Credit against tax for corporations for certain research and development activity expenditures.
Section
79-32,188
Severability of provisions of act.
Section
79-32,189
Application of act.
Section
79-32,190
Child day care assistance tax credit for corporations; amount.
Section
79-32,191
Application of 79-32,190.
Section
79-32,192
Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations.
Section
79-32,193
Military retired personnel income tax settlement; refund amount calculation; military retirees income tax refund fund established; transfers to and expenditures from fund, when.
Section
79-32,194
Community services contribution income and privilege tax credit; citation of act.
Section
79-32,195
Tax credits for community services contributions; definitions.
Section
79-32,196
Same; eligibility criteria for credit; limited retroactivity.
Section
79-32,197
Same; amount of credit, carryover.
Section
79-32,197a
Same; assignability of credits.
Section
79-32,198
Same; duties of director of community development of department of commerce; rules and regulations.
Section
79-32,199
Application of 79-32,194 through 79-32,198.
Section
79-32,199a
Application of 79-32,195, 79-32,197 and 79-32,197a.
Section
79-32,199b
Application of 79-32,195, 79-32,197 and 79-32,197a.
Section
79-32,200
Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations.
Section
79-32,201
Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures.
Section
79-32,202a
Tax credit for adoption expenses.
Section
79-32,203
Tax credits for expenditures related to nongame and endangered species.
Section
79-32,204
Kansas income tax credit for corporations for required improvements to qualified swine facility.
Section
79-32,205
Earned income tax credit.
Section
79-32,206
Credit for property tax paid on commercial and industrial machinery and equipment.
Section
79-32,207
Kansas income tax credit for corporations for plugging abandoned oil or gas well.
Section
79-32,209
Federal innocent spouse rule conformity.
Section
79-32,210
Kansas income tax credit for property tax paid by telecommunication companies which are corporations.
Section
79-32,211
Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment.
Section
79-32,212
Kansas income tax credit for single city port authority.
Section
79-32,214
Amended returns to be filed by taxpayers receiving certain refund of property taxes.
Section
79-32,215
Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district.
Section
79-32,216
Citation of act.
Section
79-32,217
Refineries; credit for certain investments; definitions.
Section
79-32,218
Same; amount of credit; requirements.
Section
79-32,219
Same; pass-through entities.
Section
79-32,220
Same; claim for credit.
Section
79-32,221
Same; accelerated depreciation, deduction.
Section
79-32,222
Same; credit for certain environmental compliance expenditures.
Section
79-32,223
Crude oil or natural gas pipelines; credits for certain investments; definitions.
Section
79-32,224
Same; amount of credit; requirements.
Section
79-32,225
Same; pass-through entities.
Section
79-32,226
Same; claim for credit.
Section
79-32,227
Same; accelerated depreciation, deduction.
Section
79-32,228
Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions.
Section
79-32,229
Same; amount of credit; requirements.
Section
79-32,230
Same; pass-through entities.
Section
79-32,231
Same; claim for credit.
Section
79-32,232
Same; accelerated depreciation, deduction.
Section
79-32,233
Biomass-to-energy plants; credits for certain investments; definitions.
Section
79-32,234
Same; amount of credit; requirements.
Section
79-32,235
Same; pass-through entities.
Section
79-32,236
Same; claim for credit.
Section
79-32,237
Same; accelerated depreciation, deduction.
Section
79-32,238
Integrated coal gasification power plants; credits for certain investments; definitions.
Section
79-32,239
Same; amount of credit; requirements.
Section
79-32,240
Same; pass-through entities.
Section
79-32,241
Same; claim for credit.
Section
79-32,243
Information required by taxpayer to claim income tax credits.
Section
79-32,244
Credit for compensation paid by employers to employees who are members of national guard and reserved forces.
Section
79-32,245
Renewable electric cogeneration facilities; credits for certain investments; definitions.
Section
79-32,246
Same; amount of credit; requirements.
Section
79-32,247
Same; pass-through entities.
Section
79-32,248
Same; claim for credit.
Section
79-32,249
Same; accelerated depreciation, deduction.
Section
79-32,250
Waste heat utilization system at electric generation facility; accelerated depreciation, deduction.
Section
79-32,251
Biofuel storage and blending equipment; credits for certain investments; definitions.
Section
79-32,252
Same; amount of credit; requirements.
Section
79-32,253
Same; pass-through entities.
Section
79-32,254
Same; claim for credit.
Section
79-32,255
Same; accelerated depreciation; deduction.
Section
79-32,256
Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction.
Section
79-32,257
Citation of act.
Section
79-32,258
Film production; credit for certain eligible production expenses; eligibility requirements; application.
Section
79-32,259
Same; definitions.
Section
79-32,260
Same; expiration of act; amount, limitations.
Section
79-32,261
Tax credit for certain contributions to community college, technical college or postsecondary educational institution.
Section
79-32,262
Tax credit for certain capital investments in a business located in or near certain cities made within three years of occurrence of certain major disasters.
Section
79-32,263
Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR).
Section
79-32,264
Limitations on tax credits; credits allowed and amounts to be carried forward.
Section
79-32,265
Limitation on income tax credits allowed; valid social security numbers required.
Section
79-32,266
Tax credit for taxpayers who receive income from business activities of certain qualified companies.
Section
79-32,267
Tax credit for taxpayers domiciled in a rural opportunity zone.
Section
79-32,268
Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned.
Section
79-32,271
Tax credit for certain taxpayers who purchased food in this state.
Section
79-32,272
Native American veteran income tax refund; Native American veterans' income tax refund fund; qualifications; reports to legislature.
Section
79-32,273
Tax credit for certain years for purchases from qualified vendors employing individuals with disabilities; certification; reports to legislature.
Section
79-3201
Title.
Section
79-3220
Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns.
Section
79-3221
Returns; form, place and time of filing; identifying number, social security numbers; tentative returns; extension of time; certain actions or proceedings authorized; definitions.
Section
79-3221d
Designation of income tax refund for nongame wildlife improvement program; form.
Section
79-3221e
Disposition of moneys received pursuant to 79-3221d; limitation on expenditures.
Section
79-3221f
Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds.
Section
79-3221g
Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds.
Section
79-3221h
Plant and animal disease and pest control fund.
Section
79-3221i
Kansas military emergency relief fund checkoff; disposition of moneys.
Section
79-3221j
Kansas breast cancer research fund checkoff; disposition of moneys; required report.
Section
79-3221k
Kansas hometown heroes fund checkoff; disposition of moneys.
Section
79-3221m
Kansas creative arts industries commission checkoff fund; disposition of moneys.
Section
79-3221n
Local school district contribution program checkoff; disposition of moneys.
Section
79-3221o
Individual tax returns; line for reporting compensating use tax.
Section
79-3222
Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties.
Section
79-3222a
Mining production payment reports required; withholding of production payments, procedures; penalties.
Section
79-3223
Records and special returns.
Section
79-3225
Time for payment of tax; cancellation of tax; extension of time; interest.
Section
79-3226
Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when.
Section
79-3228
Penalties and interest.
Section
79-3228a
Failure to file or filing of insufficient return, mandamus action permitted.
Section
79-3229
Jeopardy assessments, when; procedures; closing of taxable period.
Section
79-3230
Periods of limitation; extension agreements; notice of agreement with internal revenue service.
Section
79-3233
Powers of secretary or designee.
Section
79-3233a
Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations.
Section
79-3233b
Same; annual report by director; filing.
Section
79-3233e
Abatement of certain income tax liabilities.
Section
79-3233g
Same; petition to state board of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated filed with secretary of state; public record.
Section
79-3233h
Same; uncollectible accounts; death of individual or dissolution of corporation.
Section
79-3233i
Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination.
Section
79-3233j
Offset of tax overpayments against tax underpayments.
Section
79-3234
Tax information; preservation; limits on dissemination and use; penalty for violations. [See Revisor's Note]
Section
79-3234d
Tax information; preservation; limits on dissemination and use; penalty for violations. [See Revisor's Note]
Section
79-3235
Collection of delinquent taxes; tax lien.
Section
79-3235a
Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.
Section
79-3235b
Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.
Section
79-3236
Rules and regulations.
Section
79-3239
Severability.
Section
79-3240
Application of act.
Section
79-3268
Taxpayer bill of rights and privileges.
Section
79-3268a
Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements.
Section
79-3268b
Same; duty of department to comply with taxpayer's designation of representative.
Section
79-3268c
Same; waiver of penalties.
Section
79-3268d
Same; closing letters.
Section
79-3268e
Same; department of revenue correspondence with taxpayer; requirements.
Section
79-3268f
Same; duty of department to comply with taxpayer's designation of representative.
Section
79-3268g
Same; waiver of penalties.
Section
79-3268h
Same; closing letters.
Section
79-3269
Tax treatment of professional employer organizations; definitions.
Section
79-3271
Apportionment of net income; definitions.
Section
79-3272
Same; allocation and apportionment.
Section
79-3273
Same; taxpayer taxable in another state.
Section
79-3274
Apportionment of net income; nonbusiness income allocation.
Section
79-3275
Same; rents and royalties; extent of utilization of tangible personal property.
Section
79-3276
Same; capital gains and losses from sales of property.
Section
79-3277
Same; interest and dividends.
Section
79-3278
Same; patent and copyright royalties.
Section
79-3279
Apportionment of net income; apportionment of business income; requirements; procedures.
Section
79-3280
Same; property factor defined.
Section
79-3281
Same; property owned or rented, value; net annual rate.
Section
79-3282
Same; average value of property.
Section
79-3283
Same; payroll factor.
Section
79-3284
Same; compensation for services; when payment in state.
Section
79-3285
Same; sales factor.
Section
79-3286
Same; sales of tangible personal property in state.
Section
79-3287
Same; sales in state; income-producing activity.
Section
79-3288
Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion.
Section
79-3288a
Procedure for transitional adjustment for change of accounting methods of certain taxpayers.
Section
79-3288b
Election of treatment of income; timing; duration.
Section
79-3289
Same; construction of act.
Section
79-3292
Same; act supplemental to income tax act.
Section
79-3293
Same; application of 79-3271 to 79-3292.
Section
79-3293a
Application of 79-3271, 79-3279 and 79-3288b.
Section
79-3293b
Application of 79-3271 and 79-3279.
Section
79-3294
Withholding tax; title; relationship to Kansas income tax act.
Section
79-3294a
Withholding tax; injunctions.
Section
79-3294b
Same; bond to secure collection.
Section
79-3295
Withholding tax; definitions.
Section
79-3296
Withholding tax; employer's requirement to withhold; agreements of the secretary.
Section
79-3298
Withholding tax from wages; employers' return filing requirements; remittance of tax, when.
Section
79-3299
Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement.