Kansas Statutes
Article 32 - Income Tax
79-32,178 Rules and regulations.

Kansas Statutes

Chapter 79 - Taxation

Article 32 - Income Tax

79-3201 Title.

79-3220 Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns.

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. [See Revisor's Note]

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 Plant and animal disease and pest control fund.

79-3221i Kansas military emergency relief fund checkoff; disposition of moneys.

79-3221j Kansas breast cancer research fund checkoff; disposition of moneys; required report.

79-3221k Kansas hometown heroes fund checkoff; disposition of moneys.

79-3221m Kansas creative arts industries commission checkoff fund; disposition of moneys.

79-3221n Local school district contribution program checkoff; disposition of moneys.

79-3221o Individual tax returns; preclusion from including line for reporting compensating use tax.

79-3221p Returns; form, place and time of filing; identifying number, social security numbers; tentative returns; extension of time; certain actions or proceedings authorized; definitions. [See Revisor's Note]

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.

79-3225 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.

79-3228 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.

79-3233 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.

79-3233e Abatement of certain income tax liabilities.

79-3233g Same; petition to state board 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.

79-3235 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.

79-3239 Severability.

79-3240 Application of act.

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.

79-3271 Apportionment of net income; definitions.

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.

79-3292 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.

79-3298 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.

79-32,100f Withholding tax; temporarily teleworking employees during COVID-19 pandemic.

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, 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.

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.

79-32,110 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.

79-32,111c Credit against tax for household and dependent care expenses; limitation.

79-32,112a Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional.

79-32,113 Exempted organizations; requirements and restrictions.

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; addition and subtraction modification. [See Revisor's Note]

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.

79-32,117q Kansas adjusted gross income of an individual; addition and subtraction modification. [See Revisor's Note]

79-32,117r Unemployment compensation attributed to identity fraud exempt from Kansas income tax.

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.

79-32,128 Individual who is Kansas resident for part of year, election; computation of tax; modifications.

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.

79-32,133 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; addition and subtraction modifications.

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 for corporations.

79-32,143a Expense deduction for certain depreciable property; calculation of amount; sale of property, procedure; limitation on other credits.

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.

79-32,154 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; investment in certain counties; transferability.

79-32,160b Planned project within existing enterprise zone; tax election; prior act.

79-32,160c Application of act.

79-32,160e Application of act.

79-32,160g Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act.

79-32,175 Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions.

79-32,176a Same; amount; carryover to subsequent taxable years; credit refundable, when; cost-of-living adjustment.

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.

79-32,182b Credit against tax for corporations for certain research and development activity expenditures.

79-32,188 Severability of provisions of act.

79-32,189 Application of act.

79-32,190 Child day care assistance tax credit for corporations; 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 Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations.

79-32,201 Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures.

79-32,202a Tax credit for adoption expenses.

79-32,203 Tax credits for expenditures related to nongame and endangered species.

79-32,204 Kansas income tax credit for corporations 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 Kansas income tax credit for corporations for plugging abandoned oil or gas well.

79-32,209 Federal innocent spouse rule conformity.

79-32,210 Kansas income tax credit for property tax paid by telecommunication companies which are corporations.

79-32,211 Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment.

79-32,212 Kansas income tax credit for single city port authority.

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.

79-32,243 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.

79-32,265 Limitation on income tax credits allowed; valid social security numbers required.

79-32,266 Tax credit for taxpayers who receive income from business activities of certain qualified companies.

79-32,267 Tax credit for certain taxpayers domiciled in a rural opportunity zone.

79-32,268 Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned.

79-32,271 Tax credit for certain taxpayers who purchased food in this state.

79-32,272 Native American veteran income tax refund; Native American veterans' income tax refund fund; qualifications; reports to legislature.

79-32,273 Tax credit for certain years for purchases from qualified vendors employing individuals with disabilities; certification; reports to legislature.

79-32,274 Tax credit for contribution to Eisenhower foundation.

79-32,275 Tax credit for contributions to friends of cedar crest association.

79-32,276 Compensation obtained fraudulently by another individual; exclusion from gross income, when; fraud due to identity theft, reporting to department.

79-32,277 Kansas taxpayer protection act; title and effective date.

79-32,278 Same; definitions.

79-32,279 Same; duties of paid tax return preparers; penalty, when.

79-32,280 Same; actions to enjoin prohibited conduct; reporting.

79-32,281 Same; jurisdiction; venue; consent judgment.

79-32,282 Same; rules and regulations.

79-32,283 Income tax credit for certain qualified charitable distributions of fiduciary financial institutions; requirements; pass-through entity; carry forward.