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79-3201 Title. - 79-3201. Title. The title of this act shall be "Kansas...
79-3220 Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns. - 79-3220. Requirements for individuals, corporations, fiduciaries and partnerships with regard...
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] - 79-3221. Returns; form, place and time of filing; identifying number,...
79-3221d Designation of income tax refund for nongame wildlife improvement program; form. - 79-3221d. Designation of income tax refund for nongame wildlife improvement...
79-3221e Disposition of moneys received pursuant to 79-3221d; limitation on expenditures. - 79-3221e. Disposition of moneys received pursuant to 79-3221d; limitation on...
79-3221f Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds. - 79-3221f. Kansas World War II Memorial Fund income tax checkoff;...
79-3221g Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds. - 79-3221g. Senior Citizens Meals on Wheels Contribution Program income tax...
79-3221h Plant and animal disease and pest control fund. - 79-3221h. Plant and animal disease and pest control fund. (a)...
79-3221i Kansas military emergency relief fund checkoff; disposition of 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. - 79-3221j. Kansas breast cancer research fund checkoff; disposition of moneys;...
79-3221k Kansas hometown heroes fund checkoff; disposition of moneys. - 79-3221k. Kansas hometown heroes fund checkoff; disposition of moneys. (a)...
79-3221m Kansas creative arts industries commission checkoff fund; disposition of moneys. - 79-3221m. Kansas creative arts industries commission checkoff fund; disposition of...
79-3221n Local school district contribution program checkoff; 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. - 79-3221o. Individual tax returns; preclusion from including line for reporting...
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] - 79-3221p. Returns; form, place and time of filing; identifying number,...
79-3222 Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties. - 79-3222. Report of moneys paid or payable during taxable year;...
79-3222a Mining production payment reports required; withholding of production payments, procedures; penalties. - 79-3222a. Mining production payment reports required; withholding of production payments,...
79-3223 Records and special returns. - 79-3223. Records and special returns. If, in the judgment of...
79-3225 Time for payment of tax; cancellation of tax; extension of time; interest. - 79-3225. Time for payment of tax; cancellation of tax; extension...
79-3226 Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when. - 79-3226. Examination of returns; notice of additional tax; informal conference;...
79-3228 Penalties and interest. - 79-3228. Penalties and interest. (a) For all taxable years ending...
79-3228a Failure to file or filing of insufficient return, mandamus action permitted. - 79-3228a. Failure to file or filing of insufficient return, mandamus...
79-3229 Jeopardy assessments, when; procedures; closing of taxable period. - 79-3229. Jeopardy assessments, when; procedures; closing of taxable period. Whenever...
79-3230 Periods of limitation; extension agreements; notice of agreement with internal revenue service. - 79-3230. Periods of limitation; extension agreements; notice of agreement with...
79-3233 Powers of secretary or designee. - 79-3233. Powers of secretary or designee. (a) This act shall...
79-3233a Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations. - 79-3233a. Compromise of delinquent income taxes of taxpayers; procedure; rules...
79-3233b Same; annual report by director; filing. - 79-3233b. Same; annual report by director; filing. (a) The secretary...
79-3233e Abatement of certain income tax liabilities. - 79-3233e. Abatement of certain income tax liabilities. Delinquent individual or...
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. - 79-3233g. Same; petition to state board of tax appeals for...
79-3233h Same; uncollectible accounts; death of individual or dissolution of corporation. - 79-3233h. Same; uncollectible accounts; death of individual or dissolution of...
79-3233i Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination. - 79-3233i. Same; uncollectible accounts; account $25 or less or delinquent...
79-3233j Offset of tax overpayments against tax underpayments. - 79-3233j. Offset of tax overpayments against tax underpayments. If the...
79-3234 Tax information; preservation; limits on dissemination and use; penalty for violations. - 79-3234. Tax information; preservation; limits on dissemination and use; penalty...
79-3235 Collection of delinquent taxes; tax lien. - 79-3235. Collection of delinquent taxes; tax lien. If any tax...
79-3235a Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency. - 79-3235a. Procedures for the issuance of warrants and the levy...
79-3235b 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...
79-3236 Rules and regulations. - 79-3236. Rules and regulations. The secretary of revenue shall adopt...
79-3239 Severability. - 79-3239. Severability. If any section, subsection or clause of this...
79-3240 Application of act. - 79-3240. Application of act. This act shall apply to all...
79-3268 Taxpayer bill of rights and privileges. - 79-3268. Taxpayer bill of rights and privileges. Any taxpayer subject...
79-3268a Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements. - 79-3268a. Taxpayer bill of rights; department of revenue correspondence with...
79-3268b Same; duty of department to comply with taxpayer's designation of representative. - 79-3268b. Same; duty of department to comply with taxpayer's designation...
79-3268c Same; waiver of penalties. - 79-3268c. Same; waiver of penalties. In addition to the authority...
79-3268d Same; closing letters. - 79-3268d. Same; closing letters. Upon a resolution of any assessment...
79-3268e Same; department of revenue correspondence with taxpayer; requirements. - 79-3268e. Same; department of revenue correspondence with taxpayer; requirements. (a)...
79-3268f Same; duty of department to comply with taxpayer's designation of representative. - 79-3268f. Same; duty of department to comply with taxpayer's designation...
79-3268g Same; waiver of penalties. - 79-3268g. Same; waiver of penalties. In addition to the authority...
79-3268h Same; closing letters. - 79-3268h. Same; closing letters. Upon a resolution of any assessment...
79-3269 Tax treatment of professional employer organizations; definitions. - 79-3269. Tax treatment of professional employer organizations; definitions. (a) As...
79-3271 Apportionment of net income; definitions. - 79-3271. Apportionment of net income; definitions. As used in this...
79-3272 Same; allocation and apportionment. - 79-3272. Same; allocation and apportionment. Any taxpayer having income from...
79-3273 Same; taxpayer taxable in another state. - 79-3273. Same; taxpayer taxable in another state. For purposes of...
79-3274 Apportionment of net income; nonbusiness income allocation. - 79-3274. Apportionment of net income; nonbusiness income allocation. Rents and...
79-3275 Same; rents and royalties; extent of utilization of tangible personal property. - 79-3275. Same; rents and royalties; extent of utilization of tangible...
79-3276 Same; capital gains and losses from sales of property. - 79-3276. Same; capital gains and losses from sales of property....
79-3277 Same; interest and dividends. - 79-3277. Same; interest and dividends. Interest and dividends are allocable...
79-3278 Same; patent and copyright royalties. - 79-3278. Same; patent and copyright royalties. (a) Patent and copyright...
79-3279 Apportionment of net income; apportionment of business income; requirements; procedures. - 79-3279. Apportionment of net income; apportionment of business income; requirements;...
79-3280 Same; property factor defined. - 79-3280. Same; property factor defined. The property factor is a...
79-3281 Same; property owned or rented, value; net annual rate. - 79-3281. Same; property owned or rented, value; net annual rate....
79-3282 Same; average value of property. - 79-3282. Same; average value of property. The average value of...
79-3283 Same; payroll factor. - 79-3283. Same; payroll factor. The payroll factor is a fraction,...
79-3284 Same; compensation for services; when payment in state. - 79-3284. Same; compensation for services; when payment in state. Compensation...
79-3285 Same; sales factor. - 79-3285. Same; sales factor. The sales factor is a fraction,...
79-3286 Same; sales of tangible personal property in state. - 79-3286. Same; sales of tangible personal property in state. Sales...
79-3287 Same; sales in state; income-producing activity. - 79-3287. Same; sales in state; income-producing activity. Sales, other than...
79-3288 Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion. - 79-3288. Procedure where allocation does not fairly represent taxpayer's business...
79-3288a Procedure for transitional adjustment for change of accounting methods of certain taxpayers. - 79-3288a. Procedure for transitional adjustment for change of accounting methods...
79-3288b Election of treatment of income; timing; duration. - 79-3288b. Election of treatment of income; timing; duration. (a) Except...
79-3289 Same; construction of act. - 79-3289. Same; construction of act. This act shall be so...
79-3292 Same; act supplemental to income tax act. - 79-3292. Same; act supplemental to income tax act. This act...
79-3293 Same; application of 79-3271 to 79-3292. - 79-3293. Same; application of 79-3271 to 79-3292. The provisions of...
79-3293a Application of 79-3271, 79-3279 and 79-3288b. - 79-3293a. Application of 79-3271, 79-3279 and 79-3288b. The provisions of...
79-3293b Application of 79-3271 and 79-3279. - 79-3293b. Application of 79-3271 and 79-3279. The provisions of K.S.A....
79-3294 Withholding tax; title; relationship to Kansas income tax act. - 79-3294. Withholding tax; title; relationship to Kansas income tax act....
79-3294a Withholding tax; injunctions. - 79-3294a. Withholding tax; injunctions. The secretary of revenue or the...
79-3294b Same; bond to secure collection. - 79-3294b. Same; bond to secure collection. The director may require...
79-3295 Withholding tax; definitions. - 79-3295. Withholding tax; definitions. (a) The term "employee" means a...
79-3296 Withholding tax; employer's requirement to withhold; agreements of the secretary. - 79-3296. Withholding tax; employer's requirement to withhold; agreements of the...
79-3298 Withholding tax from wages; employers' return filing requirements; remittance of tax, when. - 79-3298. Withholding tax from wages; employers' return filing requirements; remittance...
79-3299 Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement. - 79-3299. Same; employers' annual statement; furnishing to employee; penalty for...
79-32,100 Same; nondeductibility of withholding; credit allowed; refunds. - 79-32,100. Same; nondeductibility of withholding; credit allowed; refunds. (a) The...
79-32,100a Withholding tax; deduction by payer required. - 79-32,100a. Withholding tax; deduction by payer required. (a) Every payer...
79-32,100b Same; liability of employer or payer for payment; employee action prohibited. - 79-32,100b. Same; liability of employer or payer for payment; employee...
79-32,100c Same; failure to withhold, consequences; persons designated as employers. - 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. - 79-32,100d. Same; withholding amounts method of calculation; agreements with other...
79-32,100f Withholding tax; temporarily teleworking employees during COVID-19 pandemic. - 79-32,100f. Withholding tax; temporarily teleworking employees during COVID-19 pandemic. For...
79-32,101 Declaration of estimated tax, when; procedure. - 79-32,101. Declaration of estimated tax, when; procedure. (a) At the...
79-32,102 Same; time of filing of certain declarations. - 79-32,102. Same; time of filing of certain declarations. (a) "Corporations...
79-32,103 Time of payment of estimated tax. - 79-32,103. Time of payment of estimated tax. (a) "General rule."...
79-32,104 Amount paid upon declarations of estimated tax; payments as credit against income tax. - 79-32,104. Amount paid upon declarations of estimated tax; payments as...
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. - 79-32,105. Withholding tax; moneys paid to state treasurer; amounts credited...
79-32,106 Employers' and fiduciaries' liability for tax required to be withheld. - 79-32,106. Employers' and fiduciaries' liability for tax required to be...
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. - 79-32,107. Penalties and interest for noncompliance, exception to penalty imposition...
79-32,107a Application of 79-32,107. - 79-32,107a. Application of 79-32,107. The provisions of this act shall...
79-32,107b Application of 79-32,101, 79-32,102, 79-32,103 and 79-32,107. - 79-32,107b. Application of 79-32,101, 79-32,102, 79-32,103 and 79-32,107. The provisions...
79-32,108 Severability; captions. - 79-32,108. Severability; captions. If any section, subsection or clause of...
79-32,108a Withholding registration certificate required; procedure. - 79-32,108a. Withholding registration certificate required; procedure. It shall be unlawful...
79-32,109 Definitions. - 79-32,109. Definitions. As used in this act, unless the context...
79-32,110 Tax imposed; classes of taxpayers; rates. - 79-32,110. Tax imposed; classes of taxpayers; rates. (a) Resident Individuals....
79-32,110a Tax imposed on ordinary income portions of lump sum distributions from pension and other plans. - 79-32,110a. Tax imposed on ordinary income portions of lump sum...
79-32,111 Credits against tax. - 79-32,111. Credits against tax. (a) The amount of income tax...
79-32,111c Credit against tax for household and dependent care expenses; limitation. - 79-32,111c. Credit against tax for household and dependent care expenses;...
79-32,112a Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional. - 79-32,112a. Secretary of revenue authorized to promulgate tax tables for...
79-32,113 Exempted organizations; requirements and restrictions. - 79-32,113. Exempted organizations; requirements and restrictions. (a) A person or...
79-32,114 Accounting periods and methods. - 79-32,114. Accounting periods and methods. (a) The taxpayer's taxable year...
79-32,115 Rules pertaining to husbands and wives. - 79-32,115. Rules pertaining to husbands and wives. (a) In all...
79-32,116 Kansas taxable income of an individual. - 79-32,116. Kansas taxable income of an individual. The Kansas taxable...
79-32,117 Kansas adjusted gross income of an individual; addition and subtraction modification. [See Revisor's Note] - 79-32,117. Kansas adjusted gross income of an individual; addition and...
79-32,117a Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax. - 79-32,117a. Compensation of persons missing in action or prisoners of...
79-32,117b Same; abatement and refund of taxes paid; claims. - 79-32,117b. Same; abatement and refund of taxes paid; claims. Whenever...
79-32,117c Same; compensation defined. - 79-32,117c. Same; compensation defined. The term "compensation" as used in...
79-32,117d Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms. - 79-32,117d. Compensation of persons missing in action or prisoners of...
79-32,117e Federal income tax rebate exempt from Kansas income tax. - 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] - 79-32,117q. Kansas adjusted gross income of an individual; addition and...
79-32,117r Unemployment compensation attributed to identity fraud exempt from Kansas income tax. - 79-32,117r. Unemployment compensation attributed to identity fraud exempt from Kansas...
79-32,118 Kansas deduction of an individual. - 79-32,118. Kansas deduction of an individual. The Kansas deduction of...
79-32,119 Kansas standard deduction of an individual. - 79-32,119. Kansas standard deduction of an individual. (a) The Kansas...
79-32,120 Kansas itemized deductions of an individual. - 79-32,120. Kansas itemized deductions of an individual. (a) (1) (A)...
79-32,121 Kansas personal exemption of an individual. - 79-32,121. Kansas personal exemption of an individual. An individual shall...
79-32,121a Application of 79-32,121. - 79-32,121a. Application of 79-32,121. The provisions of this act shall...
79-32,128 Individual who is Kansas resident for part of year, election; computation of tax; modifications. - 79-32,128. Individual who is Kansas resident for part of year,...
79-32,129 Partners, not partnership, subject to tax. - 79-32,129. Partners, not partnership, subject to tax. (a) A partnership...
79-32,130 Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions. - 79-32,130. Partners and partnerships; federal income tax provisions applicable in...
79-32,131 Partnership modification for a partner. - 79-32,131. Partnership modification for a partner. The partnership modification referred...
79-32,133 Determination of distributive share. - 79-32,133. Determination of distributive share. For purposes of this act,...
79-32,134 Kansas taxable income of a resident estate or trust. - 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. - 79-32,135. Share of a resident estate, trust, or beneficiary in...
79-32,136 Kansas taxable income of a nonresident estate or trust. - 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. - 79-32,137. Share of a nonresident estate, trust or beneficiary in...
79-32,138 Kansas taxable income of corporations; addition and subtraction modifications. - 79-32,138. Kansas taxable income of corporations; addition and subtraction modifications....
79-32,139 Taxation of subchapter S corporate income. - 79-32,139. Taxation of subchapter S corporate income. A corporation having...
79-32,140 Credit for taxes paid in section 337 liquidation. - 79-32,140. Credit for taxes paid in section 337 liquidation. (a)...
79-32,140a Accrual of interest and penalties on underpayment or overpayment of income tax. - 79-32,140a. Accrual of interest and penalties on underpayment or overpayment...
79-32,141 Allocation of income and deductions. - 79-32,141. Allocation of income and deductions. The director may allocate...
79-32,142 Consolidated returns. - 79-32,142. Consolidated returns. (a) In the event two or more...
79-32,143 Kansas net operating loss for corporations. - 79-32,143. Kansas net operating loss for corporations. (a) (1) (A)...
79-32,143a Expense deduction for certain depreciable property; calculation of amount; sale of property, procedure; limitation on other credits. - 79-32,143a. Expense deduction for certain depreciable property; calculation of amount;...
79-32,152l Application of act. - 79-32,152l. Application of act. Except as otherwise more specifically provided,...
79-32,152m Application of 79-3230, 79-32,101 and 79-32,107. - 79-32,152m. Application of 79-3230, 79-32,101 and 79-32,107. The provisions of...
79-32,152n Application of 79-32,176. - 79-32,152n. Application of 79-32,176. The provisions of this act shall...
79-32,152o Application of 79-32,117. - 79-32,152o. Application of 79-32,117. The provisions of this act shall...
79-32,152p Application of 79-32,110, 79-32,119 and 79-32,120. - 79-32,152p. Application of 79-32,110, 79-32,119 and 79-32,120. The provisions of...
79-32,152q Application of 79-32,117. - 79-32,152q. Application of 79-32,117. The provisions of this act shall...
79-32,152r Application of 79-1117 and 79-32,176. - 79-32,152r. Application of 79-1117 and 79-32,176. The provisions of this...
79-32,153 Credit against tax for establishment of qualified business facility; conditions; amount; limitations. - 79-32,153. Credit against tax for establishment of qualified business facility;...
79-32,154 Same; definitions. - 79-32,154. Same; definitions. As used in this act, the following...
79-32,155 Same; election to defer credit. - 79-32,155. Same; election to defer credit. A taxpayer entitled to...
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. - 79-32,156. Same; claiming credit upon acquisition or lease of qualified...
79-32,157 Same; termination and resumption of operation of qualified business facility; credit allowable, when. - 79-32,157. Same; termination and resumption of operation of qualified business...
79-32,158 Same; rules and regulations. - 79-32,158. Same; rules and regulations. The secretary of revenue shall...
79-32,159 Application of 79-32,111 and 79-32,153 to 79-32,158. - 79-32,159. Application of 79-32,111 and 79-32,153 to 79-32,158. The provisions...
79-32,159a Application of 79-32,153 and 79-32,154. - 79-32,159a. Application of 79-32,153 and 79-32,154. The provisions of this...
79-32,159b Applicability of 1986 amendments. - 79-32,159b. Applicability of 1986 amendments. Any taxpayer who has invested...
79-32,159c Application of 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b. - 79-32,159c. 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. - 79-32,160. Title of act. This act shall be known as...
79-32,160a Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties; transferability. - 79-32,160a. Tax credits for establishment of qualified business facility; conditions;...
79-32,160b Planned project within existing enterprise zone; tax election; prior act. - 79-32,160b. Planned project within existing enterprise zone; tax election; prior...
79-32,160c Application of act. - 79-32,160c. Application of act. The provisions of this act affecting...
79-32,160e Application of act. - 79-32,160e. Application of act. The provisions of this act shall...
79-32,160g Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act. - 79-32,160g. Limitation on credits earned through Kansas enterprise zone act...
79-32,175 Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions. - 79-32,175. Credit against tax for making taxpayer's principal dwelling or...
79-32,176a Same; amount; carryover to subsequent taxable years; credit refundable, when; cost-of-living adjustment. - 79-32,176a. Same; amount; carryover to subsequent taxable years; credit refundable,...
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. - 79-32,177. Credit against tax for making certain property used in...
79-32,178 Rules and regulations. - 79-32,178. Rules and regulations. The secretary of revenue shall adopt...
79-32,179 Application of 79-1117, 79-1118, 79-32,117 and 79-32,175 to 79-32,178. - 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. - 79-32,180. Application of 79-32,175 to 79-32,177, inclusive. The provisions of...
79-32,181 Credit against tax for interest rate reduction for agricultural production loan by production credit association. - 79-32,181. Credit against tax for interest rate reduction for agricultural...
79-32,181a Credit against tax for interest rate reductions on certain agricultural production loans. - 79-32,181a. Credit against tax for interest rate reductions on certain...
79-32,182b Credit against tax for corporations for certain research and development activity expenditures. - 79-32,182b. Credit against tax for corporations for certain research and...
79-32,188 Severability of provisions of act. - 79-32,188. Severability of provisions of act. If any provision of...
79-32,189 Application of act. - 79-32,189. Application of act. Except as otherwise more specifically provided,...
79-32,190 Child day care assistance tax credit for corporations; amount. - 79-32,190. Child day care assistance tax credit for corporations; amount....
79-32,191 Application of 79-32,190. - 79-32,191. Application of 79-32,190. The provisions of this act shall...
79-32,192 Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations. - 79-32,192. Credit against tax for purchase costs of equipment used...
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. - 79-32,193. Military retired personnel income tax settlement; refund amount calculation;...
79-32,194 Community services contribution income and privilege tax credit; citation of act. - 79-32,194. Community services contribution income and privilege tax credit; citation...
79-32,195 Tax credits for community services contributions; definitions. - 79-32,195. Tax credits for community services contributions; definitions. As used...
79-32,196 Same; eligibility criteria for credit; limited retroactivity. - 79-32,196. Same; eligibility criteria for credit; limited retroactivity. For taxable...
79-32,197 Same; amount of credit, carryover. - 79-32,197. Same; amount of credit, carryover. The amount of credit...
79-32,197a Same; assignability of credits. - 79-32,197a. Same; assignability of credits. Any business firm or business...
79-32,198 Same; duties of director of community development of department of commerce; rules and regulations. - 79-32,198. Same; duties of director of community development of department...
79-32,199 Application of 79-32,194 through 79-32,198. - 79-32,199. Application of 79-32,194 through 79-32,198. The provisions of this...
79-32,199a Application of 79-32,195, 79-32,197 and 79-32,197a. - 79-32,199a. Application of 79-32,195, 79-32,197 and 79-32,197a. The provisions of...
79-32,199b 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. The provisions of...
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. - 79-32,200. Kansas income tax credit for corporations for financial support...
79-32,201 Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures. - 79-32,201. Kansas income tax credit for corporations for alternative-fueled motor...
79-32,202a Tax credit for adoption expenses. - 79-32,202a. Tax credit for adoption expenses. (a) Commencing in tax...
79-32,203 Tax credits for expenditures related to nongame and endangered species. - 79-32,203. Tax credits for expenditures related to nongame and endangered...
79-32,204 Kansas income tax credit for corporations for required improvements to qualified swine facility. - 79-32,204. Kansas income tax credit for corporations for required improvements...
79-32,205 Earned income tax credit. - 79-32,205. Earned income tax credit. (a) There shall be allowed...
79-32,206 Credit for property tax paid on commercial and industrial machinery and equipment. - 79-32,206. Credit for property tax paid on commercial and industrial...
79-32,207 Kansas income tax credit for corporations for plugging abandoned oil or gas well. - 79-32,207. Kansas income tax credit for corporations for plugging abandoned...
79-32,209 Federal innocent spouse rule conformity. - 79-32,209. Federal innocent spouse rule conformity. In all cases where...
79-32,210 Kansas income tax credit for property tax paid by telecommunication companies which are corporations. - 79-32,210. Kansas income tax credit for property tax paid by...
79-32,211 Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment. - 79-32,211. Credit against tax for certain historic structure rehabilitation expenditures;...
79-32,212 Kansas income tax credit for single city port authority. - 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. - 79-32,214. Amended returns to be filed by taxpayers receiving certain...
79-32,215 Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district. - 79-32,215. Credit for business firms paying salary to teachers employed...
79-32,216 Citation of act. - 79-32,216. Citation of act. This act[*] shall be known and...
79-32,217 Refineries; credit for certain investments; definitions. - 79-32,217. Refineries; credit for certain investments; definitions. As used in...
79-32,218 Same; amount of credit; requirements. - 79-32,218. Same; amount of credit; requirements. (a) For taxable years...
79-32,219 Same; pass-through entities. - 79-32,219. Same; pass-through entities. (a) If a qualified investment is...
79-32,220 Same; claim for credit. - 79-32,220. Same; claim for credit. To receive the credit awarded...
79-32,221 Same; accelerated depreciation, deduction. - 79-32,221. Same; accelerated depreciation, deduction. (a) In addition to the...
79-32,222 Same; credit for certain environmental compliance expenditures. - 79-32,222. Same; credit for certain environmental compliance expenditures. (a) As...
79-32,223 Crude oil or natural gas pipelines; credits for certain investments; definitions. - 79-32,223. Crude oil or natural gas pipelines; credits for certain...
79-32,224 Same; amount of credit; requirements. - 79-32,224. Same; amount of credit; requirements. (a) For taxable years...
79-32,225 Same; pass-through entities. - 79-32,225. Same; pass-through entities. (a) If a qualified investment is...
79-32,226 Same; claim for credit. - 79-32,226. Same; claim for credit. To receive the credit awarded...
79-32,227 Same; accelerated depreciation, deduction. - 79-32,227. Same; accelerated depreciation, deduction. (a) In addition to the...
79-32,228 Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions. - 79-32,228. Integrated coal or coke gasification nitrogen fertilizer plants; credits...
79-32,229 Same; amount of credit; requirements. - 79-32,229. Same; amount of credit; requirements. (a) For taxable years...
79-32,230 Same; pass-through entities. - 79-32,230. Same; pass-through entities. (a) If a qualified investment is...
79-32,231 Same; claim for credit. - 79-32,231. Same; claim for credit. To receive the credit awarded...
79-32,232 Same; accelerated depreciation, deduction. - 79-32,232. Same; accelerated depreciation, deduction. (a) In addition to the...
79-32,233 Biomass-to-energy plants; credits for certain investments; definitions. - 79-32,233. Biomass-to-energy plants; credits for certain investments; definitions. As used...
79-32,234 Same; amount of credit; requirements. - 79-32,234. Same; amount of credit; requirements. (a) For taxable years...
79-32,235 Same; pass-through entities. - 79-32,235. Same; pass-through entities. (a) If a qualified investment is...
79-32,236 Same; claim for credit. - 79-32,236. Same; claim for credit. To receive the credit awarded...
79-32,237 Same; accelerated depreciation, deduction. - 79-32,237. Same; accelerated depreciation, deduction. (a) In addition to the...
79-32,238 Integrated coal gasification power plants; credits for certain investments; definitions. - 79-32,238. Integrated coal gasification power plants; credits for certain investments;...
79-32,239 Same; amount of credit; requirements. - 79-32,239. Same; amount of credit; requirements. (a) For taxable years...
79-32,240 Same; pass-through entities. - 79-32,240. Same; pass-through entities. (a) If a qualified investment is...
79-32,241 Same; claim for credit. - 79-32,241. Same; claim for credit. To receive the credit awarded...
79-32,243 Information required by taxpayer to claim income tax credits. - 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. - 79-32,244. Credit for compensation paid by employers to employees who...
79-32,245 Renewable electric cogeneration facilities; credits for certain investments; definitions. - 79-32,245. Renewable electric cogeneration facilities; credits for certain investments; definitions....
79-32,246 Same; amount of credit; requirements. - 79-32,246. Same; amount of credit; requirements. (a) For taxable years...
79-32,247 Same; pass-through entities. - 79-32,247. Same; pass-through entities. (a) If a qualified investment is...
79-32,248 Same; claim for credit. - 79-32,248. Same; claim for credit. To receive the credit awarded...
79-32,249 Same; accelerated depreciation, deduction. - 79-32,249. Same; accelerated depreciation, deduction. (a) In addition to the...
79-32,250 Waste heat utilization system at electric generation facility; accelerated depreciation, deduction. - 79-32,250. Waste heat utilization system at electric generation facility; accelerated...
79-32,251 Biofuel storage and blending equipment; credits for certain investments; definitions. - 79-32,251. Biofuel storage and blending equipment; credits for certain investments;...
79-32,252 Same; amount of credit; requirements. - 79-32,252. Same; amount of credit; requirements. (a) For taxable years...
79-32,253 Same; pass-through entities. - 79-32,253. Same; pass-through entities. (a) If a qualified investment is...
79-32,254 Same; claim for credit. - 79-32,254. Same; claim for credit. To receive the credit awarded...
79-32,255 Same; accelerated depreciation; deduction. - 79-32,255. Same; accelerated depreciation; deduction. (a) In addition to the...
79-32,256 Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction. - 79-32,256. Carbon dioxide capture, sequestration or utilization machinery or equipment;...
79-32,257 Citation of act. - 79-32,257. Citation of act. K.S.A. 79-32,257 through 79-32,259, and amendments...
79-32,258 Film production; credit for certain eligible production expenses; eligibility requirements; application. - 79-32,258. Film production; credit for certain eligible production expenses; eligibility...
79-32,259 Same; definitions. - 79-32,259. Same; definitions. As used in K.S.A. 79-32,257 through 79-32,259,...
79-32,260 Same; expiration of act; amount, limitations. - 79-32,260. Same; expiration of act; amount, limitations. (a) No tax...
79-32,261 Tax credit for certain contributions to community college, technical college or postsecondary educational institution. - 79-32,261. Tax credit for certain contributions to community college, technical...
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. - 79-32,262. Tax credit for certain capital investments in a business...
79-32,263 Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR). - 79-32,263. Tax credit for property taxes paid by certain senior...
79-32,264 Limitations on tax credits; credits allowed and amounts to be carried forward. - 79-32,264. Limitations on tax credits; credits allowed and amounts to...
79-32,265 Limitation on income tax credits allowed; valid social security numbers required. - 79-32,265. Limitation on income tax credits allowed; valid social security...
79-32,266 Tax credit for taxpayers who receive income from business activities of certain qualified companies. - 79-32,266. Tax credit for taxpayers who receive income from business...
79-32,267 Tax credit for certain taxpayers domiciled in a rural opportunity zone. - 79-32,267. Tax credit for certain taxpayers domiciled in a rural...
79-32,268 Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned. - 79-32,268. Continuation of certain nonrefundable credits pursuant to the law...
79-32,271 Tax credit for certain taxpayers who purchased food in this state. - 79-32,271. Tax credit for certain taxpayers who purchased food in...
79-32,272 Native American veteran income tax refund; Native American veterans' income tax refund fund; qualifications; reports to legislature. - 79-32,272. Native American veteran income tax refund; Native American veterans'...
79-32,273 Tax credit for certain years for purchases from qualified vendors employing individuals with disabilities; certification; reports to legislature. - 79-32,273. Tax credit for certain years for purchases from qualified...
79-32,274 Tax credit for contribution to Eisenhower foundation. - 79-32,274. Tax credit for contribution to Eisenhower foundation. (a) For...
79-32,275 Tax credit for contributions to friends of cedar crest association. - 79-32,275. Tax credit for contributions to friends of cedar crest...
79-32,276 Compensation obtained fraudulently by another individual; exclusion from gross income, when; fraud due to identity theft, reporting to department. - 79-32,276. Compensation obtained fraudulently by another individual; exclusion from gross...
79-32,277 Kansas taxpayer protection act; title and effective date. - 79-32,277. Kansas taxpayer protection act; title and effective date. The...
79-32,278 Same; definitions. - 79-32,278. Same; definitions. As used in this act: (a) "Paid...
79-32,279 Same; duties of paid tax return preparers; penalty, when. - 79-32,279. Same; duties of paid tax return preparers; penalty, when....
79-32,280 Same; actions to enjoin prohibited conduct; reporting. - 79-32,280. Same; actions to enjoin prohibited conduct; reporting. (a) The...
79-32,281 Same; jurisdiction; venue; consent judgment. - 79-32,281. Same; jurisdiction; venue; consent judgment. (a) Preparation or substantial...
79-32,282 Same; rules and regulations. - 79-32,282. Same; rules and regulations. The secretary may adopt rules...
79-32,283 Income tax credit for certain qualified charitable distributions of fiduciary financial institutions; requirements; pass-through entity; carry forward. - 79-32,283. Income tax credit for certain qualified charitable distributions of...