Article

Taxation of Companies

K.S.A. 40-2801— Taxation of insurance companies; rate
K.S.A. 40-2802— Same; tax in lieu of ad valorem levies
K.S.A. 40-2803— Same; net income defined for computing tax on life insurance companies
K.S.A. 40-2804— Same; net income for purpose of computing tax on other companies
K.S.A. 40-2805— Same; returns and payment of tax; interest for late return
K.S.A. 40-2806— Same; failure to file return or pay tax; interest and penalties; waiver or reduction
K.S.A. 40-2807— Same; preservation of reports and returns; disclosure of contents unlawful, when; acceptance of employment by commissioner or employees; publication of statistics; inspection of returns by state officials; inspection of returns by federal or other state agencies
K.S.A. 40-2808— Same; rules and regulations
K.S.A. 40-2809— Same; disposition of revenue
K.S.A. 40-2810— Same; political subdivisions prohibited from imposing tax
K.S.A. 40-2811— Same; exemption of certain companies, lodges, societies and associations
K.S.A. 40-2812— Application of K.S.A. 40-2803 and 40-2804
K.S.A. 40-2813— Credit against tax for making certain property accessible to persons with a disability; amount; carryover