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2019 Statute

Section Number

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.
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; line for reporting compensating use tax.
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. [See Revisor's Note]
79-3234d - Tax information; preservation; limits on dissemination and use; penalty for violations. [See Revisor's Note]
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.
79-32,101 - 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.
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.
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.
79-32,118 - 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 of corporations; 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.
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.
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 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.