2006 Kansas Code - 79-32,110
79-32,110. Tax imposed; classes of taxpayers; rates. (a) Resident Individuals. Except as otherwise provided by subsection (a) of K.S.A. 79-3220, and amendments thereto, a tax is hereby imposed upon the Kansas taxable income of every resident individual, which tax shall be computed in accordance with the following tax schedules:
(1) Married individuals filing joint returns.
If the taxable income is: | The tax is:
|
Not over $30,000 ................. | 3.5% of Kansas taxable income
|
Over $30,000 but not over $60,000 ................. | $1,050 plus
6.25% of excess over $30,000
|
Over $60,000 ................. | $2,925 plus 6.45% of excess over $60,000 |
(2) All other individuals.
(A) For tax year 1997:
If the taxable income is: | The tax is:
|
Not over $20,000 ................. | 4.1% of Kansas taxable income
|
Over $20,000 but not over $30,000................. | $820 plus 7.5% of excess over $20,000
|
Over $30,000 ................. | $1,570 plus 7.75% of excess over $30,000 |
(B) For tax year 1998, and all tax years thereafter:
If the taxable income is: | The tax is:
|
Not over $15,000................. | 3.5% of Kansas taxable income
|
Over $15,000 but not over $30,000................. | $525 plus 6.25% of
excess over $15,000
|
|
Over $30,000................. | $1,462.50 plus 6.45% of excess over $30,000 |
(b) Nonresident Individuals. A tax is hereby imposed upon the Kansas taxable income of every nonresident individual, which tax shall be an amount equal to the tax computed under subsection (a) as if the nonresident were a resident multiplied by the ratio of modified Kansas source income to Kansas adjusted gross income.
(c) Corporations. A tax is hereby imposed upon the Kansas taxable income of every corporation doing business within this state or deriving income from sources within this state. Such tax shall consist of a normal tax and a surtax and shall be computed as follows:
(1) The normal tax shall be in an amount equal to 4% of the Kansas taxable income of such corporation; and
(2) the surtax shall be in an amount equal to 3.35% of the Kansas taxable income of such corporation in excess of $50,000.
(d) Fiduciaries. A tax is hereby imposed upon the Kansas taxable income of estates and trusts at the rates provided in paragraph (2) of subsection (a) hereof.
History: L. 1967, ch. 497, § 3; L. 1969, ch. 454, § 1; L. 1970, ch. 394, § 1; L. 1977, ch. 344, § 3; L. 1978, ch. 407, § 2; L. 1979, ch. 321, § 1; L. 1988, ch. 381, § 2; L. 1989, ch. 303, § 1; L. 1992, ch. 280, § 55; L. 1997, ch. 41, § 13; L. 1998, ch. 130, § 19; July 1.
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