There Is a Newer Version of the Kansas Statutes
2009 Kansas Code
Chapter 79 TAXATION
Article 32 INCOME TAX
- 79-3201. Title.
- 79-3202
- 79-3203
- 79-3204
- 79-3205
- 79-3206
- 79-3206a
- 79-3207
- 79-3208
- 79-3209
- 79-3210
- 79-3211
- 79-3212
- 79-3213
- 79-3214
- 79-3215
- 79-3216
- 79-3217
- 79-3218
- 79-3219
- 79-3220. Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns.
- 79-3221. Returns; form, place and time of filing; tentative returns; extension of time; certain actions or proceedings authorized; definitions.
- 79-3221a to 79-3221c
- 79-3221d. Designation of income tax refund for nongame wildlife improvement program; form.
- 79-3221e. Disposition of moneys received pursuant to 79-3221d; limitation on expenditures.
- 79-3221f. Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds.
- 79-3221g. Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds.
- 79-3221h. Nongame wildlife improvement fund, use of federal moneys.
- 79-3221i. Kansas military emergency relief fund checkoff; disposition of moneys.
- 79-3221j. Kansas breast cancer research fund checkoff; disposition of moneys; required report.
- 79-3222. Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties.
- 79-3222a. Mining production payment reports required; withholding of production payments, procedures; penalties.
- 79-3223. Records and special returns.
- 79-3224
- 79-3225. Time for payment of tax; cancellation of tax; extension of time; interest.
- 79-3226. Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when.
- 79-3226a
- 79-3226b
- 79-3226c
- 79-3227
- 79-3228. Penalties and interest.
- 79-3228a. Failure to file or filing of insufficient return, mandamus action permitted.
- 79-3229. Jeopardy assessments, when; procedures; closing of taxable period.
- 79-3230. Periods of limitation; extension agreements; notice of agreement with internal revenue service.
- 79-3231
- 79-3232
- 79-3233. Powers of secretary or designee.
- 79-3233a. Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations.
- 79-3233b. Same; annual report by director; filing.
- 79-3233c
- 79-3233d
- 79-3233e. Abatement of certain income tax liabilities.
- 79-3233f
- 79-3233g. Same; petition to state court of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated filed with secretary of state; public record.
- 79-3233h. Same; uncollectible accounts; death of individual or dissolution of corporation.
- 79-3233i. Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination.
- 79-3233j. Offset of tax overpayments against tax underpayments.
- 79-3234. Tax information; preservation; limits on dissemination and use; penalty for violations.
- 79-3234a
- 79-3235. Collection of delinquent taxes; tax lien.
- 79-3235a. Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.
- 79-3235b. Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.
- 79-3236. Rules and regulations.
- 79-3237
- 79-3238
- 79-3239. Severability.
- 79-3240. Application of act.
- 79-3241
- 79-3242
- 79-3243
- 79-3244
- 79-3245
- 79-3246
- 79-3247
- 79-3248
- 79-3249
- 79-3250
- 79-3251
- 79-3252
- 79-3253
- 79-3254
- 79-3255
- 79-3256
- 79-3257
- 79-3258
- 79-3259
- 79-3260
- 79-3261
- 79-3262
- 79-3263
- 79-3264
- 79-3265
- 79-3266
- 79-3267
- 79-3268. Taxpayer bill of rights and privileges.
- 79-3268a. Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements.
- 79-3268b. Same; duty of department to comply with taxpayer's designation of representative.
- 79-3268c. Same; waiver of penalties.
- 79-3268d. Same; closing letters.
- 79-3268e. Same; department of revenue correspondence with taxpayer; requirements.
- 79-3268f. Same; duty of department to comply with taxpayer's designation of representative.
- 79-3268g. Same; waiver of penalties.
- 79-3268h. Same; closing letters.
- 79-3269. Tax treatment of professional employer organizations; definitions.
- 79-3270. Reserved.
- 79-3271. Apportionment of net income; definitions.
- 79-3271a
- 79-3271b
- 79-3272. Same; allocation and apportionment.
- 79-3273. Same; taxpayer taxable in another state.
- 79-3274. Apportionment of net income; nonbusiness income allocation.
- 79-3275. Same; rents and royalties; extent of utilization of tangible personal property.
- 79-3276. Same; capital gains and losses from sales of property.
- 79-3277. Same; interest and dividends.
- 79-3278. Same; patent and copyright royalties.
- 79-3279. Apportionment of net income; apportionment of business income; requirements; procedures.
- 79-3280. Same; property factor defined.
- 79-3281. Same; property owned or rented, value; net annual rate.
- 79-3282. Same; average value of property.
- 79-3283. Same; payroll factor.
- 79-3284. Same; compensation for services; when payment in state.
- 79-3285. Same; sales factor.
- 79-3286. Same; sales of tangible personal property in state.
- 79-3287. Same; sales in state; income-producing activity.
- 79-3288. Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion.
- 79-3288a. Procedure for transitional adjustment for change of accounting methods of certain taxpayers.
- 79-3288b. Election of treatment of income; timing; duration.
- 79-3289. Same; construction of act.
- 79-3290
- 79-3291
- 79-3292. Same; act supplemental to income tax act.
- 79-3293. Same; application of 79-3271 to 79-3292.
- 79-3293a. Application of 79-3271, 79-3279 and 79-3288b.
- 79-3293b. Application of 79-3271 and 79-3279.
- 79-3294. Withholding tax; title; relationship to Kansas income tax act.
- 79-3294a. Withholding tax; injunctions.
- 79-3294b. Same; bond to secure collection.
- 79-3295. Withholding tax; definitions.
- 79-3296. Withholding tax; employer's requirement to withhold; agreements of the secretary.
- 79-3297
- 79-3297a
- 79-3298. Withholding tax from wages; employers' return filing requirements; remittance of tax, when.
- 79-3299. Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement.
- 79-32,100. Same; nondeductibility of withholding; credit allowed; refunds.
- 79-32,100a. Withholding tax; deduction by payer required.
- 79-32,100b. Same; liability of employer or payer for payment; employee action prohibited.
- 79-32,100c. Same; failure to withhold, consequences; persons designated as employers.
- 79-32,100d. Same; withholding amounts method of calculation; agreements with other states and the federal government.
- 79-32,100e. Same; subchapter S corporations; partnerships; limited liability companies; exemption; penalties; nonresidents.
- 79-32,101. Declaration of estimated tax, when; procedure.
- 79-32,102. Same; time of filing of certain declarations.
- 79-32,103. Time of payment of estimated tax.
- 79-32,104. Amount paid upon declarations of estimated tax; payments as credit against income tax.
- 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.
- 79-32,106. Employers' and fiduciaries' liability for tax required to be withheld.
- 79-32,107. Penalties and interest for noncompliance; when same not imposed for underpayments; failure of employer to deduct and withhold; failure to collect, account for and pay tax; attempts to evade or defeat tax.
- 79-32,107a. Application of 79-32,107.
- 79-32,107b. Application of 79-32,101, 79-32,102, 79-32,103 and 79-32,107.
- 79-32,108. Severability; captions.
- 79-32,108a. Withholding registration certificate required; procedure.
- 79-32,109. Definitions.
- 79-32,109a
- 79-32,109b
- 79-32,110. Tax imposed; classes of taxpayers; rates.
- 79-32,110a. Tax imposed on ordinary income portions of lump sum distributions from pension and other plans.
- 79-32,111. Credits against tax.
- 79-32,111a. Credit against tax for household and dependent care expenses; limitation.
- 79-32,111b
- 79-32,112
- 79-32,112a. Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional.
- 79-32,113. Exempted organizations.
- 79-32,114. Accounting periods and methods.
- 79-32,115. Rules pertaining to husbands and wives.
- 79-32,116. Kansas taxable income of an individual.
- 79-32,117. Kansas adjusted gross income of an individual.
- 79-32,117a. Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax.
- 79-32,117b. Same; abatement and refund of taxes paid; claims.
- 79-32,117c. Same; compensation defined.
- 79-32,117d. Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms.
- 79-32,117e. Federal income tax rebate exempt from Kansas income tax.
- 79-32,117f
- 79-32,117g
- 79-32,117h
- 79-32,117i
- 79-32,117j
- 79-32,117k
- 79-32,117l
- 79-32,117m
- 79-32,118. Kansas deduction of an individual.
- 79-32,119. Kansas standard deduction of an individual.
- 79-32,120. Kansas itemized deductions of an individual.
- 79-32,121. Kansas personal exemption of an individual.
- 79-32,121a. Application of 79-32,121.
- 79-32,122 to 79-32,127
- 79-32,128. Individual who is Kansas resident for part of year; computation of tax.
- 79-32,129. Partners, not partnership, subject to tax.
- 79-32,130. Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions.
- 79-32,131. Partnership modification for a partner.
- 79-32,132
- 79-32,133. Determination of distributive share.
- 79-32,134. Kansas taxable income of a resident estate or trust.
- 79-32,135. Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments.
- 79-32,136. Kansas taxable income of a nonresident estate or trust.
- 79-32,137. Share of a nonresident estate, trust or beneficiary in income from sources within Kansas.
- 79-32,138. Kansas taxable income of corporations.
- 79-32,139. Taxation of subchapter S corporate income.
- 79-32,140. Credit for taxes paid in section 337 liquidation.
- 79-32,140a. Accrual of interest and penalties on underpayment or overpayment of income tax.
- 79-32,141. Allocation of income and deductions.
- 79-32,142. Consolidated returns.
- 79-32,143. Kansas net operating loss.
- 79-32,144
- 79-32,145
- 79-32,146
- 79-32,147
- 79-32,148
- 79-32,149
- 79-32,150
- 79-32,151
- 79-32,152
- 79-32,152a
- 79-32,152b
- 79-32,152c
- 79-32,152d
- 79-32,152e
- 79-32,152f
- 79-32,152g
- 79-32,152h
- 79-32,152i
- 79-32,152j
- 79-32,152k
- 79-32,152l. Application of act.
- 79-32,152m. Application of 79-3230, 79-32,101 and 79-32,107.
- 79-32,152n. Application of 79-32,176.
- 79-32,152o. Application of 79-32,117.
- 79-32,152p. Application of 79-32,110, 79-32,119 and 79-32,120.
- 79-32,152q. Application of 79-32,117.
- 79-32,152r. Application of 79-1117 and 79-32,176.
- 79-32,153. Credit against tax for establishment of qualified business facility; conditions; amount; limitations.
- 79-32,153a
- 79-32,154. Same; definitions.
- 79-32,155. Same; election to defer credit.
- 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.
- 79-32,157. Same; termination and resumption of operation of qualified business facility; credit allowable, when.
- 79-32,158. Same; rules and regulations.
- 79-32,159. Application of 79-32,111 and 79-32,153 to 79-32,158.
- 79-32,159a. Application of 79-32,153 and 79-32,154.
- 79-32,159b. Applicability of 1986 amendments.
- 79-32,159c. Application of 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b.
- 79-32,160. Title of act.
- 79-32,160a. Tax credits for establishment of qualified business facility; conditions; amount; limitations.
- 79-32,160b. Planned project within existing enterprise zone; tax election; prior act.
- 79-32,160c. Application of act.
- 79-32,160d
- 79-32,160e. Application of act.
- 79-32,161
- 79-32,162
- 79-32,163
- 79-32,164, 79-32,165
- 79-32,165a
- 79-32,166
- 79-32,167
- 79-32,168
- 79-32,169
- 79-32,170
- 79-32,171
- 79-32,172
- 79-32,173
- 79-32,174
- 79-32,174a, 79-32,174b
- 79-32,174c
- 79-32,175. Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions.
- 79-32,176. Same; amount; carryover to subsequent taxable years; credit refundable, when.
- 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.
- 79-32,178. Rules and regulations.
- 79-32,179. Application of 79-1117, 79-1118, 79-32,117 and 79-32,175 to 79-32,178.
- 79-32,180. Application of 79-32,175 to 79-32,177, inclusive.
- 79-32,181. Credit against tax for interest rate reduction for agricultural production loan by production credit association.
- 79-32,181a. Credit against tax for interest rate reductions on certain agricultural production loans.
- 79-32,182. Credit against tax for certain research and development activity expenditures; amount; limitation.
- 79-32,182a
- 79-32,182b. Credit against tax for certain research and development activity expenditures.
- 79-32,183 to 79-32,187
- 79-32,188. Severability of provisions of act.
- 79-32,189. Application of act.
- 79-32,190. Child day care assistance tax credit; amount.
- 79-32,191. Application of 79-32,190.
- 79-32,192. Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations.
- 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.
- 79-32,194. Community services contribution income and privilege tax credit; citation of act.
- 79-32,195. Tax credits for community services contributions; definitions.
- 79-32,196. Same; eligibility criteria for credit; limited retroactivity.
- 79-32,197. Same; amount of credit, carryover.
- 79-32,197a. Same; assignability of credits.
- 79-32,198. Same; duties of director of community development of department of commerce; rules and regulations.
- 79-32,199. Application of 79-32,194 through 79-32,198.
- 79-32,199a. Application of 79-32,195, 79-32,197 and 79-32,197a.
- 79-32,199b. Application of 79-32,195, 79-32,197 and 79-32,197a.
- 79-32,200. Credit against Kansas tax liability for financial support to persons otherwise eligible for and to families with dependent children; conditions and limitations.
- 79-32,201. Tax credit for alternative-fueled motor vehicle property expenditures.
- 79-32,202. Tax credit for adoption expenses.
- 79-32,203. Tax credits for expenditures related to nongame and endangered species.
- 79-32,204. Tax credit for required improvements to qualified swine facility.
- 79-32,205. Earned income tax credit.
- 79-32,206. Credit for property tax paid on commercial and industrial machinery and equipment.
- 79-32,207. Tax credit for plugging abandoned oil or gas well.
- 79-32,208
- 79-32,209. Federal innocent spouse rule conformity.
- 79-32,210. Credit for property tax paid by telecommunication companies.
- 79-32,211. Credit against tax for certain historic structure rehabilitation expenditures.
- 79-32,211a. Credit against tax for contributions for restoration, preservation or operation of certain historic sites.
- 79-32,212. Credit for single city port authority.
- 79-32,213. Costs of health insurance for Kansas national guard member; credit for employer; reimbursement for political subdivision which is employer.
- 79-32,214. Amended returns to be filed by taxpayers receiving certain refund of property taxes.
- 79-32,215. Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district.
- 79-32,216. Citation of act.
- 79-32,217. Refineries; credit for certain investments; definitions.
- 79-32,218. Same; amount of credit; requirements.
- 79-32,219. Same; pass-through entities.
- 79-32,220. Same; claim for credit.
- 79-32,221. Same; accelerated depreciation, deduction.
- 79-32,222. Same; credit for certain environmental compliance expenditures.
- 79-32,223. Crude oil or natural gas pipelines; credits for certain investments; definitions.
- 79-32,224. Same; amount of credit; requirements.
- 79-32,225. Same; pass-through entities.
- 79-32,226. Same; claim for credit.
- 79-32,227. Same; accelerated depreciation, deduction.
- 79-32,228. Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions.
- 79-32,229. Same; amount of credit; requirements.
- 79-32,230. Same; pass-through entities.
- 79-32,231. Same; claim for credit.
- 79-32,232. Same; accelerated depreciation, deduction.
- 79-32,233. Biomass-to-energy plants; credits for certain investments; definitions.
- 79-32,234. Same; amount of credit; requirements.
- 79-32,235. Same; pass-through entities.
- 79-32,236. Same; claim for credit.
- 79-32,237. Same; accelerated depreciation, deduction.
- 79-32,238. Integrated coal gasification power plants; credits for certain investments; definitions.
- 79-32,239. Same; amount of credit; requirements.
- 79-32,240. Same; pass-through entities.
- 79-32,241. Same; claim for credit.
- 79-32,242. Credit for contribution to the Kansas law enforcement training center.
- 79-32,243. Information required by taxpayer to claim income tax credits.
- 79-32,244. Credit for compensation paid by employers to employees who are members of national guard and reserved forces.
- 79-32,245. Renewable electric cogeneration facilities; credits for certain investments; definitions.
- 79-32,246. Same; amount of credit; requirements.
- 79-32,247. Same; pass-through entities.
- 79-32,248. Same; claim for credit.
- 79-32,249. Same; accelerated depreciation, deduction.
- 79-32,250. Waste heat utilization system at electric generation facility; accelerated depreciation, deduction.
- 79-32,251. Biofuel storage and blending equipment; credits for certain investments; definitions.
- 79-32,252. Same; amount of credit; requirements.
- 79-32,253. Same; pass-through entities.
- 79-32,254. Same; claim for credit.
- 79-32,255. Same; accelerated depreciation; deduction.
- 79-32,256. Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction.
- 79-32,257. Citation of act.
- 79-32,258. Film production; credit for certain eligible production expenses; eligibility requirements; application.
- 79-32,259. Same; definitions.
- 79-32,260. Same; expiration of act; amount, limitations.
- 79-32,261. Tax credit for certain contributions to community college, technical college or postsecondary educational institution.
- 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.
- 79-32,263. Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR).
- 79-32,264. Limitations on tax credits; credits allowed and amounts to be carried forward.
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