There is a newer version of the Kansas Statutes
2013 Kansas Statutes
Chapter 79 TAXATION
Article 32 INCOME TAX
- 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 79-3222 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 court 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.
- 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.
- 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 79-32,100e Same; subchapter S corporations; partnerships; limited liability companies; exemption; penalties; nonresidents.
- 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 79-32,112a Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional.
- Section 79-32,113 Exempted organizations.
- 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 modifications.
- 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 79-32,177 Credit against tax for corporations 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.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 for 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 79-32,203 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 79-32,211a Credit against tax for contributions for restoration, preservation or operation of certain historic sites.
- 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 79-32,269 Tax rate reductions; procedures.
- Section 79-32,270 Tax credit for certain taxpayers who purchased food in this state.
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