Article

Income Tax

K.S.A. 79-32— Repealed
K.S.A. 79-32,100— Same; nondeductibility of withholding; credit allowed; refunds
K.S.A. 79-32,100a— Withholding tax; deduction by payer required
K.S.A. 79-32,100b— Same; liability of employer or payer for payment; employee action prohibited
K.S.A. 79-32,100c— Same; failure to withhold, consequences; persons designated as employers
K.S.A. 79-32,100d— Same; withholding amounts method of calculation; agreements with other states and the federal government
K.S.A. 79-32,100e— Repealed
K.S.A. 79-32,100f— Withholding tax; temporarily teleworking employees during COVID-19 pandemic
K.S.A. 79-32,101— Declaration of estimated tax, when; procedure
K.S.A. 79-32,102— Same; time of filing of certain declarations
K.S.A. 79-32,103— Time of payment of estimated tax
K.S.A. 79-32,104— Amount paid upon declarations of estimated tax; payments as credit against income tax
K.S.A. 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
K.S.A. 79-32,106— Employers' and fiduciaries' liability for tax required to be withheld
K.S.A. 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
K.S.A. 79-32,107a— Application of K.S.A. 79-32,107
K.S.A. 79-32,107b— Application of K.S.A. 79-32,101, 79-32,102, 79-32,103 and 79-32,107
K.S.A. 79-32,108— Severability; captions
K.S.A. 79-32,108a— Withholding registration certificate required; procedure
K.S.A. 79-32,109— Definitions
K.S.A. 79-32,109a— Repealed
K.S.A. 79-32,109b— Repealed
K.S.A. 79-32,110— Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note]
K.S.A. 79-32,110a— Tax imposed on ordinary income portions of lump sum distributions from pension and other plans
K.S.A. 79-32,110b— Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note]
K.S.A. 79-32,110c— Adjustment of tax rates; modification of income tax and privilege tax rates; calculation and publication of rate reductions by secretary of revenue
K.S.A. 79-32,110d— Certification of excess corporate income tax receipts; reduction of corporate income tax rate; publication of income tax rates
K.S.A. 79-32,111— Credits against tax
K.S.A. 79-32,111a— Repealed
K.S.A. 79-32,111b— Repealed
K.S.A. 79-32,111c— Credit against tax for household and dependent care expenses; limitation
K.S.A. 79-32,112— Repealed
K.S.A. 79-32,112a— Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional
K.S.A. 79-32,113— Exempted organizations; requirements and restrictions; electric and natural gas public utilities requirements
K.S.A. 79-32,114— Accounting periods and methods
K.S.A. 79-32,115— Rules pertaining to husbands and wives
K.S.A. 79-32,116— Kansas taxable income of an individual
K.S.A. 79-32,117— Kansas adjusted gross income of an individual; addition and subtraction modifications
K.S.A. 79-32,117a— Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax
K.S.A. 79-32,117b— Same; abatement and refund of taxes paid; claims
K.S.A. 79-32,117c— Same; compensation defined
K.S.A. 79-32,117d— Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms
K.S.A. 79-32,117e— Federal income tax rebate exempt from Kansas income tax
K.S.A. 79-32,117f— Repealed
K.S.A. 79-32,117g— Repealed
K.S.A. 79-32,117h— Repealed
K.S.A. 79-32,117i— Repealed
K.S.A. 79-32,117j— Repealed
K.S.A. 79-32,117k— Repealed
K.S.A. 79-32,117l— Repealed
K.S.A. 79-32,117m— Repealed
K.S.A. 79-32,117n— Repealed
K.S.A. 79-32,117o— Repealed
K.S.A. 79-32,117p— Repealed
K.S.A. 79-32,117q— Repealed
K.S.A. 79-32,117r— Unemployment compensation attributed to identity fraud exempt from Kansas income tax
K.S.A. 79-32,118— Kansas deduction of an individual
K.S.A. 79-32,119— Kansas standard deduction of an individual
K.S.A. 79-32,120— Kansas itemized deductions of an individual
K.S.A. 79-32,121— Kansas personal exemptions. [See Revisor's Note]
K.S.A. 79-32,121a— Application of K.S.A. 79-32,121
K.S.A. 79-32,121b— Kansas exemptions for an individual. [See Revisor's Note]
K.S.A. 79-32,128— Individual who is Kansas resident for part of year, election; computation of tax; modifications
K.S.A. 79-32,129— Partners, not partnership, subject to tax
K.S.A. 79-32,130— Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions
K.S.A. 79-32,131— Partnership modification for a partner
K.S.A. 79-32,132— Repealed
K.S.A. 79-32,133— Determination of distributive share
K.S.A. 79-32,134— Kansas taxable income of a resident estate or trust
K.S.A. 79-32,135— Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments
K.S.A. 79-32,136— Kansas taxable income of a nonresident estate or trust
K.S.A. 79-32,137— Share of a nonresident estate, trust or beneficiary in income from sources within Kansas
K.S.A. 79-32,138— Kansas taxable income of corporations; addition and subtraction modifications
K.S.A. 79-32,139— Taxation of subchapter S corporate income
K.S.A. 79-32,140— Credit for taxes paid in section 337 liquidation
K.S.A. 79-32,140a— Accrual of interest and penalties on underpayment or overpayment of income tax
K.S.A. 79-32,141— Allocation of income and deductions
K.S.A. 79-32,142— Consolidated returns
K.S.A. 79-32,143— Kansas net operating loss for corporations
K.S.A. 79-32,143a— Expense deduction for certain depreciable property; calculation of amount; sale of property, procedure; limitation on other credits
K.S.A. 79-32,144— Repealed
K.S.A. 79-32,145— Repealed
K.S.A. 79-32,146— Repealed
K.S.A. 79-32,147— Repealed
K.S.A. 79-32,148— Repealed
K.S.A. 79-32,149— Repealed
K.S.A. 79-32,150— Repealed
K.S.A. 79-32,151— Repealed
K.S.A. 79-32,152— Repealed
K.S.A. 79-32,152a— Repealed
K.S.A. 79-32,152b— Repealed
K.S.A. 79-32,152c— Repealed
K.S.A. 79-32,152d— Repealed
K.S.A. 79-32,152e— Repealed
K.S.A. 79-32,152f— Repealed
K.S.A. 79-32,152g— Repealed
K.S.A. 79-32,152h— Repealed
K.S.A. 79-32,152i— Repealed
K.S.A. 79-32,152j— Repealed
K.S.A. 79-32,152k— Repealed
K.S.A. 79-32,152l— Application of act
K.S.A. 79-32,152m— Application of K.S.A. 79-3230, 79-32,101 and 79-32,107
K.S.A. 79-32,152n— Application of K.S.A. 79-32,176
K.S.A. 79-32,152o— Application of K.S.A. 79-32,117
K.S.A. 79-32,152p— Application of K.S.A. 79-32,110, 79-32,119 and 79-32,120
K.S.A. 79-32,152q— Application of K.S.A. 79-32,117
K.S.A. 79-32,152r— Application of K.S.A. 79-1117 and 79-32,176
K.S.A. 79-32,153— Credit against tax for establishment of qualified business facility; conditions; amount; limitations
K.S.A. 79-32,153a— Repealed
K.S.A. 79-32,154— Same; definitions
K.S.A. 79-32,155— Same; election to defer credit
K.S.A. 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
K.S.A. 79-32,157— Same; termination and resumption of operation of qualified business facility; credit allowable, when
K.S.A. 79-32,158— Same; rules and regulations
K.S.A. 79-32,159— Application of K.S.A. 79-32,111 and 79-32,153 through 79-32,158
K.S.A. 79-32,159a— Application of K.S.A. 79-32,153 and 79-32,154
K.S.A. 79-32,159b— Applicability of 1986 amendments
K.S.A. 79-32,159c— Application of K.S.A. 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b
K.S.A. 79-32,160— Title of act
K.S.A. 79-32,160a— Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties; transferability
K.S.A. 79-32,160b— Planned project within existing enterprise zone; tax election; prior act
K.S.A. 79-32,160c— Application of act
K.S.A. 79-32,160d— Repealed
K.S.A. 79-32,160e— Application of act
K.S.A. 79-32,160f— Repealed
K.S.A. 79-32,160g— Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act
K.S.A. 79-32,161— Repealed
K.S.A. 79-32,162— Repealed
K.S.A. 79-32,163— Repealed
K.S.A. 79-32,165a— Repealed
K.S.A. 79-32,166— Repealed
K.S.A. 79-32,167— Repealed
K.S.A. 79-32,168— Repealed
K.S.A. 79-32,169— Repealed
K.S.A. 79-32,170— Repealed
K.S.A. 79-32,171— Repealed
K.S.A. 79-32,172— Repealed
K.S.A. 79-32,173— Repealed
K.S.A. 79-32,174— Repealed
K.S.A. 79-32,174c— Repealed
K.S.A. 79-32,175— Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions
K.S.A. 79-32,176— Repealed
K.S.A. 79-32,176a— Credit against tax for making taxpayer's principal dwelling or property accessible to individuals with a disability; amount; carryover to subsequent taxable years; credit refundable, when; cost-of-living adjustment
K.S.A. 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
K.S.A. 79-32,178— Rules and regulations
K.S.A. 79-32,179— Application of K.S.A. 79-1117, 79-1118, 79-32,117 and 79-32,175 through 79-32,178
K.S.A. 79-32,180— Application of K.S.A. 79-32,175 through 79-32,177, inclusive
K.S.A. 79-32,181— Credit against tax for interest rate reduction for agricultural production loan by production credit association
K.S.A. 79-32,181a— Credit against tax for interest rate reductions on certain agricultural production loans
K.S.A. 79-32,182— Repealed
K.S.A. 79-32,182a— Repealed
K.S.A. 79-32,182b— Credit against tax for certain research and development activity expenditures
K.S.A. 79-32,188— Severability of provisions of act
K.S.A. 79-32,189— Application of act
K.S.A. 79-32,190— Child day care assistance tax credit; amount
K.S.A. 79-32,191— Application of K.S.A. 79-32,190
K.S.A. 79-32,192— Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations
K.S.A. 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
K.S.A. 79-32,194— Community services contribution income and privilege tax credit; citation of act
K.S.A. 79-32,195— Tax credits for community services contributions; definitions
K.S.A. 79-32,196— Same; eligibility criteria for credit; limited retroactivity
K.S.A. 79-32,197— Same; amount of credit, carryover
K.S.A. 79-32,197a— Same; assignability of credits
K.S.A. 79-32,198— Same; duties of director of community development of department of commerce; rules and regulations
K.S.A. 79-32,199— Application of K.S.A. 79-32,194 through 79-32,198
K.S.A. 79-32,199a— Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a
K.S.A. 79-32,199b— Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a
K.S.A. 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
K.S.A. 79-32,201— Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures
K.S.A. 79-32,202— Repealed
K.S.A. 79-32,202a— Tax credit for adoption expenses
K.S.A. 79-32,203— Tax credits for expenditures related to nongame and endangered species; limited to certain tax years
K.S.A. 79-32,204— Kansas income tax credit for corporations for required improvements to qualified swine facility
K.S.A. 79-32,205— Earned income tax credit
K.S.A. 79-32,206— Credit for property tax paid on commercial and industrial machinery and equipment
K.S.A. 79-32,207— Kansas income tax credit for corporations for plugging abandoned oil or gas well
K.S.A. 79-32,208— Repealed
K.S.A. 79-32,209— Federal innocent spouse rule conformity
K.S.A. 79-32,210— Kansas income tax credit for property tax paid by telecommunication companies which are corporations
K.S.A. 79-32,211— Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment; rules and regulations; application against tax delinquencies
K.S.A. 79-32,211a— Expired
K.S.A. 79-32,211b— Historic Kansas act; citation
K.S.A. 79-32,211c— Credit for restoration and preservation of commercial structure at least 50 years old; amount of credit; limitations; requirements; rules and regulations
K.S.A. 79-32,212— Kansas income tax credit for single city port authority
K.S.A. 79-32,213— Repealed
K.S.A. 79-32,214— Amended returns to be filed by taxpayers receiving certain refund of property taxes
K.S.A. 79-32,215— Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district
K.S.A. 79-32,216— Citation of act
K.S.A. 79-32,217— Refineries; credit for certain investments; definitions
K.S.A. 79-32,218— Same; amount of credit; requirements
K.S.A. 79-32,219— Same; pass-through entities
K.S.A. 79-32,220— Same; claim for credit
K.S.A. 79-32,221— Same; accelerated depreciation, deduction
K.S.A. 79-32,222— Same; credit for certain environmental compliance expenditures
K.S.A. 79-32,223— Crude oil or natural gas pipelines; credits for certain investments; definitions
K.S.A. 79-32,224— Same; amount of credit; requirements
K.S.A. 79-32,225— Same; pass-through entities
K.S.A. 79-32,226— Same; claim for credit
K.S.A. 79-32,227— Same; accelerated depreciation, deduction
K.S.A. 79-32,228— Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions
K.S.A. 79-32,229— Same; amount of credit; requirements
K.S.A. 79-32,230— Same; pass-through entities
K.S.A. 79-32,231— Same; claim for credit
K.S.A. 79-32,232— Same; accelerated depreciation, deduction
K.S.A. 79-32,233— Biomass-to-energy plants; credits for certain investments; definitions
K.S.A. 79-32,234— Same; amount of credit; requirements
K.S.A. 79-32,235— Same; pass-through entities
K.S.A. 79-32,236— Same; claim for credit
K.S.A. 79-32,237— Same; accelerated depreciation, deduction
K.S.A. 79-32,238— Integrated coal gasification power plants; credits for certain investments; definitions
K.S.A. 79-32,239— Same; amount of credit; requirements
K.S.A. 79-32,240— Same; pass-through entities
K.S.A. 79-32,241— Same; claim for credit
K.S.A. 79-32,242— Repealed
K.S.A. 79-32,243— Information required by taxpayer to claim income tax credits
K.S.A. 79-32,244— Credit for compensation paid by employers to employees who are members of national guard and reserved forces
K.S.A. 79-32,245— Renewable electric cogeneration facilities; credits for certain investments; definitions
K.S.A. 79-32,246— Same; amount of credit; requirements
K.S.A. 79-32,247— Same; pass-through entities
K.S.A. 79-32,248— Same; claim for credit
K.S.A. 79-32,249— Same; accelerated depreciation, deduction
K.S.A. 79-32,250— Waste heat utilization system at electric generation facility; accelerated depreciation, deduction
K.S.A. 79-32,251— Biofuel storage and blending equipment; credits for certain investments; definitions
K.S.A. 79-32,252— Same; amount of credit; requirements
K.S.A. 79-32,253— Same; pass-through entities
K.S.A. 79-32,254— Same; claim for credit
K.S.A. 79-32,255— Same; accelerated depreciation; deduction
K.S.A. 79-32,256— Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction
K.S.A. 79-32,257— Citation of act
K.S.A. 79-32,258— Film production; credit for certain eligible production expenses; eligibility requirements; application
K.S.A. 79-32,259— Same; definitions
K.S.A. 79-32,260— Same; expiration of act; amount, limitations
K.S.A. 79-32,261— Tax credit for certain contributions to community college, technical college or postsecondary educational institution
K.S.A. 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
K.S.A. 79-32,263— Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR)
K.S.A. 79-32,264— Limitations on tax credits; credits allowed and amounts to be carried forward
K.S.A. 79-32,265— Limitation on income tax credits allowed; valid social security numbers required
K.S.A. 79-32,266— Tax credit for taxpayers who receive income from business activities of certain qualified companies
K.S.A. 79-32,267— Tax credit for certain taxpayers domiciled in a rural opportunity zone
K.S.A. 79-32,268— Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned
K.S.A. 79-32,269— Repealed
K.S.A. 79-32,270— Repealed
K.S.A. 79-32,271— Tax credit for certain taxpayers who purchased food in this state
K.S.A. 79-32,272— Native American veteran income tax refund; Native American veterans' income tax refund fund; qualifications; reports to legislature
K.S.A. 79-32,273— Citation of act; tax credit for certain years for purchases from qualified vendors employing individuals with disabilities; cumulative credit limitations; certification; definitions; reports to legislature
K.S.A. 79-32,274— Tax credit for contribution to Eisenhower foundation
K.S.A. 79-32,275— Tax credit for contributions to friends of cedar crest association
K.S.A. 79-32,276— Compensation obtained fraudulently by another individual; exclusion from gross income, when; fraud due to identity theft, reporting to department
K.S.A. 79-32,277— Kansas taxpayer protection act; title and effective date
K.S.A. 79-32,278— Definitions
K.S.A. 79-32,279— Duties of paid tax return preparers; penalty, when
K.S.A. 79-32,280— Actions to enjoin prohibited conduct; reporting
K.S.A. 79-32,281— Jurisdiction; venue; consent judgment
K.S.A. 79-32,282— Rules and regulations
K.S.A. 79-32,283— Income tax credit for certain qualified charitable distributions of fiduciary financial institutions; requirements; pass-through entity; carry forward
K.S.A. 79-32,284— Citation and purpose of act
K.S.A. 79-32,285— Definitions
K.S.A. 79-32,286— Election by S corporation or partnership to be taxed at entity level
K.S.A. 79-32,287— Tax rate imposed; credit allowance; modifications and certain expensing deductions
K.S.A. 79-32,288— Liability for tax
K.S.A. 79-32,289— Rules and regulations
K.S.A. 79-32,290— Tax credit for graduates of aerospace and aviation-related educational programs and employers of program graduates; definitions
K.S.A. 79-32,291— Credit for qualified employer tuition reimbursement
K.S.A. 79-32,292— Credit for qualified employer for compensation paid to qualified employees
K.S.A. 79-32,293— Credit for qualified employee
K.S.A. 79-32,294— Rules and regulations
K.S.A. 79-32,295— Application of act
K.S.A. 79-32,296— Tax credit for school and classroom supplies purchased by teachers
K.S.A. 79-32,297— Tax credit for qualified railroad track maintenance expenditures
K.S.A. 79-32,298— Title and purpose of act
K.S.A. 79-32,299— Definitions
K.S.A. 79-32,300— Credit against income, privilege or premium tax liability for employment of eligible individuals by targeted employment businesses; determination of credit amount; maximum annual amount of all credits
K.S.A. 79-32,301— Targeted employment business information reporting requirements to secretary of revenue; rules and regulations
K.S.A. 79-32,302— Powers and duties of secretary for aging and disability services; program for measurement of results from tax credits; provision of tax information by secretary of revenue; confidentiality; report by secretary for aging and disability services
K.S.A. 79-32,303— Expiration of act
K.S.A. 79-32,304— Citation of act
K.S.A. 79-32,305— Definitions
K.S.A. 79-32,306— Tax credit for qualified development; amount; allocation; requirements; allocation in pass-through entity; carryforward of credit; maximum amount of total credits; discontinuance of credits
K.S.A. 79-32,307— Recaptured or disallowed credits; effect on tax liability
K.S.A. 79-32,308— Rules and regulations
K.S.A. 79-32,309— Administration by Kansas housing resources corporation; annual report to the legislature
K.S.A. 79-32,310— Purpose and citation of act
K.S.A. 79-32,311— Definitions
K.S.A. 79-32,312— Kansas housing investor tax credit program; administration; qualified housing projects; requirements; eligibility; rules and regulations
K.S.A. 79-32,313— Tax credit for qualified housing projects; requirements; limitations; carryforward and transfer of credit; rules and regulations
K.S.A. 79-32,314— Loss of qualified housing project designation; notice
K.S.A. 79-32,315— Annual report; contents
K.S.A. 79-32,316— Pregnancy resource act tax credit; definitions; eligibility; limitations; certification of eligible charitable organizations; application for and allocation of credits
K.S.A. 79-3201— Title
K.S.A. 79-3202— Repealed
K.S.A. 79-3203— Repealed
K.S.A. 79-3204— Repealed
K.S.A. 79-3205— Repealed
K.S.A. 79-3206— Repealed
K.S.A. 79-3206a— Repealed
K.S.A. 79-3207— Repealed
K.S.A. 79-3208— Repealed
K.S.A. 79-3209— Repealed
K.S.A. 79-3210— Repealed
K.S.A. 79-3211— Repealed
K.S.A. 79-3212— Repealed
K.S.A. 79-3213— Repealed
K.S.A. 79-3214— Repealed
K.S.A. 79-3215— Repealed
K.S.A. 79-3216— Repealed
K.S.A. 79-3217— Repealed
K.S.A. 79-3218— Repealed
K.S.A. 79-3219— Repealed
K.S.A. 79-3220— Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns
K.S.A. 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
K.S.A. 79-3221a— Repealed
K.S.A. 79-3221d— Designation of income tax refund for nongame wildlife improvement program; form
K.S.A. 79-3221e— Disposition of moneys received pursuant to K.S.A. 79-3221d; limitation on expenditures
K.S.A. 79-3221f— Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds
K.S.A. 79-3221g— Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds
K.S.A. 79-3221h— Plant and animal disease and pest control fund; interest earnings; expenditures
K.S.A. 79-3221i— Kansas military emergency relief fund checkoff; disposition of moneys
K.S.A. 79-3221j— Kansas breast cancer research fund checkoff; disposition of moneys; required report
K.S.A. 79-3221k— Kansas hometown heroes fund checkoff; disposition of moneys
K.S.A. 79-3221m— Kansas creative arts industries commission checkoff fund; disposition of moneys
K.S.A. 79-3221n— Local school district contribution program checkoff; disposition of moneys
K.S.A. 79-3221o— Individual tax returns; preclusion from including line for reporting compensating use tax
K.S.A. 79-3221p— Repealed
K.S.A. 79-3221q— Kansas historic site fund checkoff; disposition of moneys
K.S.A. 79-3222— Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties
K.S.A. 79-3222a— Mining production payment reports required; withholding of production payments, procedures; penalties
K.S.A. 79-3223— Records and special returns
K.S.A. 79-3224— Repealed
K.S.A. 79-3225— Time for payment of tax; cancellation of tax; extension of time; interest
K.S.A. 79-3226— Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when
K.S.A. 79-3226a— Repealed
K.S.A. 79-3226b— Repealed
K.S.A. 79-3226c— Repealed
K.S.A. 79-3227— Repealed
K.S.A. 79-3228— Penalties and interest
K.S.A. 79-3228a— Failure to file or filing of insufficient return, mandamus action permitted
K.S.A. 79-3229— Jeopardy assessments, when; procedures; closing of taxable period
K.S.A. 79-3230— Periods of limitation; extension agreements; notice of agreement with internal revenue service
K.S.A. 79-3231— Repealed
K.S.A. 79-3232— Repealed
K.S.A. 79-3233— Powers of secretary or designee
K.S.A. 79-3233a— Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations
K.S.A. 79-3233b— Compromise of delinquent income taxes of taxpayer; annual report by director; filing with the attorney general
K.S.A. 79-3233c— Repealed
K.S.A. 79-3233d— Repealed
K.S.A. 79-3233e— Abatement of certain income tax liabilities
K.S.A. 79-3233f— Repealed
K.S.A. 79-3233g— Same; petition to state board of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated preserved as a public record
K.S.A. 79-3233h— Same; uncollectible accounts; death of individual or dissolution of corporation
K.S.A. 79-3233i— Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination
K.S.A. 79-3233j— Offset of tax overpayments against tax underpayments
K.S.A. 79-3234— Tax information, report and returns; preservation; limits on dissemination and use; penalty for violations
K.S.A. 79-3234a— Repealed
K.S.A. 79-3234b— Repealed
K.S.A. 79-3234c— Repealed
K.S.A. 79-3234d— Repealed
K.S.A. 79-3235— Collection of delinquent taxes; tax lien
K.S.A. 79-3235a— Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency
K.S.A. 79-3235b— Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency
K.S.A. 79-3236— Rules and regulations
K.S.A. 79-3237— Repealed
K.S.A. 79-3238— Repealed
K.S.A. 79-3239— Severability
K.S.A. 79-3240— Application of act
K.S.A. 79-3241— Repealed
K.S.A. 79-3242— Repealed
K.S.A. 79-3243— Repealed
K.S.A. 79-3244— Repealed
K.S.A. 79-3245— Repealed
K.S.A. 79-3246— Repealed
K.S.A. 79-3247— Repealed
K.S.A. 79-3248— Repealed
K.S.A. 79-3249— Repealed
K.S.A. 79-3250— Repealed
K.S.A. 79-3251— Repealed
K.S.A. 79-3252— Repealed
K.S.A. 79-3253— Repealed
K.S.A. 79-3254— Repealed
K.S.A. 79-3255— Repealed
K.S.A. 79-3256— Repealed
K.S.A. 79-3257— Repealed
K.S.A. 79-3258— Repealed
K.S.A. 79-3259— Repealed
K.S.A. 79-3260— Repealed
K.S.A. 79-3261— Repealed
K.S.A. 79-3262— Repealed
K.S.A. 79-3263— Repealed
K.S.A. 79-3264— Repealed
K.S.A. 79-3265— Repealed
K.S.A. 79-3266— Repealed
K.S.A. 79-3267— Repealed
K.S.A. 79-3268— Taxpayer bill of rights and privileges
K.S.A. 79-3268a— Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements
K.S.A. 79-3268b— Same; duty of department to comply with taxpayer's designation of representative
K.S.A. 79-3268c— Same; waiver of penalties
K.S.A. 79-3268d— Same; closing letters
K.S.A. 79-3268e— Same; department of revenue correspondence with taxpayer; requirements
K.S.A. 79-3268f— Same; duty of department to comply with taxpayer's designation of representative
K.S.A. 79-3268g— Same; waiver of penalties
K.S.A. 79-3268h— Same; closing letters
K.S.A. 79-3269— Tax treatment of professional employer organizations; definitions
K.S.A. 79-3270— Reserved
K.S.A. 79-3271— Apportionment of net income; definitions
K.S.A. 79-3271a— Repealed
K.S.A. 79-3271b— Repealed
K.S.A. 79-3272— Same; allocation and apportionment
K.S.A. 79-3273— Same; taxpayer taxable in another state
K.S.A. 79-3274— Apportionment of net income; nonbusiness income allocation
K.S.A. 79-3275— Same; rents and royalties; extent of utilization of tangible personal property
K.S.A. 79-3276— Same; capital gains and losses from sales of property
K.S.A. 79-3277— Same; interest and dividends
K.S.A. 79-3278— Same; patent and copyright royalties
K.S.A. 79-3279— Apportionment of net income; apportionment of business income; requirements; procedure; use of single sales factor; computation of certain deductions from income; filing of certain statements with secretary
K.S.A. 79-3280— Same; property factor defined
K.S.A. 79-3281— Same; property owned or rented, value; net annual rate
K.S.A. 79-3282— Same; average value of property
K.S.A. 79-3283— Same; payroll factor
K.S.A. 79-3284— Same; compensation for services; when payment in state
K.S.A. 79-3285— Same; sales factor
K.S.A. 79-3286— Same; sales of tangible personal property in state
K.S.A. 79-3287— Apportionment of net income; sales in state; income-producing activity
K.S.A. 79-3288— Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion
K.S.A. 79-3288a— Procedure for transitional adjustment for change of accounting methods of certain taxpayers
K.S.A. 79-3288b— Election of treatment of income; timing; duration
K.S.A. 79-3289— Same; construction of act
K.S.A. 79-3290— Repealed
K.S.A. 79-3291— Repealed
K.S.A. 79-3292— Same; act supplemental to income tax act
K.S.A. 79-3293— Same; application of K.S.A. 79-3271 through 79-3292
K.S.A. 79-3293a— Application of K.S.A. 79-3271, 79-3279 and 79-3288b
K.S.A. 79-3293b— Application of K.S.A. 79-3271 and 79-3279
K.S.A. 79-3294— Withholding tax; title; relationship to Kansas income tax act
K.S.A. 79-3294a— Withholding tax; injunctions
K.S.A. 79-3294b— Same; bond to secure collection
K.S.A. 79-3295— Withholding tax; definitions
K.S.A. 79-3296— Withholding tax; employer's requirement to withhold; agreements of the secretary
K.S.A. 79-3297— Repealed
K.S.A. 79-3297a— Repealed
K.S.A. 79-3298— Withholding tax from wages; employers' return filing requirements; remittance of tax, when
K.S.A. 79-3299— Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement