___________ Tax Type _____________  _ Document Type _ __ Identifying Information ___  _____________ Topic ___________________  Alcoholic Beverage Control All Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Clean Drinking Water Fee Corporate Income Tax Corporation Franchise Corporation Franchise Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Estate Tax Food Sales Tax Refund Franchise Tax Gallonage Tax Grain Tax Homestead Property Tax Refunds Individual Income Tax Individual Income Tax 2014 Enrolled Bill 2014 Senate Substitute for House Bill 2506 AN ACT concerning education; relating to the financing and instruction thereof; making and concerning appropriations for the fiscal years ending June 30, 2014, and June 30, 2015, for certain agencies; authorizing the state board of regents to sell and convey or exchange certain real estate with the Emporia state university foundation; authorizing the state board of regents to exchange and convey certain real estate with the Kansas university endowment association; amending K.S.A. 72-1412, 72-5333b, 72-5439, 72-5446, 72-6416 and 72-8809 and K.S.A. 2013 Supp. 72-1127, 72-1925, 72-5436, 72-5437, 72-5438, 72- 5445, 72-6407, 72-6410, 72-6415b, 72-6417, 72-6431, 72-6433, 72-6433d, 72-6441, 72- 8254, 72-8814 and 79-32,138 and repealing the existing sections; also repealing K.S.A. 2013 Supp. 72-6454. Individual Income Tax 2014 Enrolled Bill 2014 Substitute for House Bill 2430 AN ACT concerning the promoting employment across Kansas act; amending K.S.A. 2013 Supp. 74-50,212, 74-50,213 and 74-50,219 and repealing the existing sections. Individual Income Tax 2014 Enrolled Bill 2014 Substitute for House Bill 2681 AN ACT concerning veterans; abolishing the Kansas commission on veterans affairs; creating the Kansas commission on veterans affairs office within the executive branch of government; transferring certain powers, duties and functions; providing the VCAP advisory board; amending K.S.A. 73-209, 73-210, 73-1211, 73-1222, 73-1223, 73-1224, 73-1225, 73-1226, 73-1227, 73-1229, 73-1230, 73-1231, 73-1232, 76-1904, 76-1904a, 76-1908, 76-1927, 76-1928, 76-1929, 76-1931, 76-1932, 76-1935, 76-1935a, 76-1936, 76-1941, 76- 1951, 76-1952, 76-1954, 76-1955, 76-1956, 76-1957 and 76-1958; K.S.A. 2012 Supp. 74-2012, as amended by section 3 of chapter 74 of the 2013 Session Laws of Kansas and K.S.A. 2013 Supp. 39-923, 65-1732, 65-2418, 73-1209, 73-1210a, 73-1217, 73-1218, 73-1233, 73-1234, 73-1235, 73-1236, 73-1238, 73-1239, 73-1241, 73-1242, 73-1243, 75- 3370, 75-4362, 76-6b05, 76-1906, 76-1939, 76-1953 and 79-3221k and repealing the existing sections; also repealing K.S.A. 73-1207, 73-1208b, 73-1208c and 73-1220 and K.S.A. 2013 Supp. 73-1208a and 73-1219. Individual Income Tax Homestead Property Tax Refunds 2014 Enrolled Bill 2014 Senate Bill 265 AN ACT concerning taxation; relating to homestead refund, income defined, eligibility; deductions, self-employment taxes, expenses related to organ donations and net gain on sale of certain livestock; withholding, non-resident pass-through entity income; credits, adoption expenses and expenditures to make dwelling or facility accessible for persons with a disability; Kansas taxpayer transparency act, sunset; sales tax exemptions; amending K.S.A. 2013 Supp. 74-72,122, 79-32,117, 79-32,177, 79-32,263, 79-3606 and 79-4502 and repealing the existing sections; also repealing K.S.A. 2013 Supp. 74-72,126 and 79- 32,100e. Individual Income Tax Privilege Property Tax Motor Vehicle Fuel Tax 2014 Enrolled Bill 2014 House Bill 2057 AN ACT concerning taxation; relating to property taxation, sale or abandonment of personal property before taxes paid, liens, appointment of interim appraisers, homesteads destroyed or substantially destroyed by natural disaster, certain agreements by board of county commissioners; privilege tax, deductions; income tax, credits, modification to Kansas adjusted gross income; liquified petroleum motor fuel law, rates of taxation; amending K.S.A. 79-2109 and 79-3492 and K.S.A. 2013 Supp. 19-430, 79-1613, 79-1703, 79-32,117, 79-32,143a, 79-32,195, 79-3495 and 79-34,141 and repealing the existing sections; also repealing K.S.A. 79-2110. Individual Income Tax Property Tax 2014 Enrolled Bill 2014 House Bill 2643 AN ACT concerning taxation; relating to commercial and industrial machinery and equipment, definition, classification; independent appraisers; reclassification of certain tax exempt property; motor vehicles, members of military service and active guard and reservists; phase out of mortgage registration tax and replacement with fees for the recording of certain documents and instruments; county clerk technology fund; county treasurer fund; penalties for certain taxpayers who file incorrect returns; rural opportunity zones; amending K.S.A. 79-3102 and K.S.A. 2013 Supp. 12-1744a, 28-115, 74-50,222, 79-251, 79-1609, 79-3228 and 79-5107 and repealing the existing sections; also repealing K.S.A. 79-3101, 79-3102, as amended by section 15 of 2014 House Bill No. 2643, 79-3103, 79-3104, 79-3105, 79-3106, 79-3107, 79-3107a and 79-3107b and K.S.A. 2013 Supp, 79-3107c. Individual Income Tax Vehicles Alcoholic Beverage Control 2014 Enrolled Bill 2014 House Bill 2143 AN ACT reconciling amendments to certain statutes; amending K.S.A. 2013 Supp. 8-1911, as amended by section 1 of 2014 Senate Bill No. 344, 22-4902, 22-4906, 28-176, as amended by section 3 of 2013 House Bill No. 2303, 39-709, as amended by section 2 of 2014 Senate Bill No. 254, 39-923, as amended by section 1 of 2014 House Bill No. 2418, 41-2601, 73-1209, as amended by section 5 of 2014 Senate Substitute for House Bill No. 2655 and 79-32,117, as amended by section 3 of 2014 Senate Bill No. 265 and repealing the existing sections; also repealing K.S.A. 2013 Supp. 8-1911, as amended by section 2 of 2014 House Bill No. 2715, 22-4902b, 22-4906b, 28-176, as amended by section 1 of 2014 House Bill No. 2566, 39-709, as amended by section 2 of 2014 House Bill No. 2552, 39-923, as amended by section 4 of 2014 Substitute for House Bill No. 2681, 41-2601a, 73-1209, as amended by section 9 of 2014 Substitute for House Bill No. 2681 and 79-32,117, as amended by section 6 of 2014 House Bill No. 2057. Corporate Income Tax Individual Income Tax Info Guide Guidance on new Kansas expensing deduction Guidance on new Kansas expensing deduction Individual Income Tax Info Guide KS-2848 Servicemember Civil Relief Act (SCRA) Corporate Income Tax Individual Income Tax KAR 92-12-109 Report of income adjusted by internal revenue service. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-113 Credit for property tax paid on commercial and industrial machinery and equipment; tax receipts. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-120 Definition of qualified taxpayer. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-121 Incurred qualified expenditures. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-130 Amount of tax credit. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-141 Tax credit agreement. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-142 Tax credit application. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-143 Quarterly reports. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-144 Reallocation of credits. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-145 Transfer of tax credits. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-146 Definitions Corporate Income Tax Individual Income Tax Privilege KAR 92-12-147 Tax credit agreement. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-148 Tax credit application. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-149 Quarterly reports. Corporation Franchise Individual Income Tax Privilege KAR 92-12-140 Definitions. Individual Income Tax KAR 92-4-1 revoked Jan. 1, 1968.) Individual Income Tax KAR 92-12-4a Resident individual. Individual Income Tax KAR 92-12-66a Abatement of final tax liabilities. Individual Income Tax Corporate Income Tax KAR 92-12-1 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-1 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-2 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-2 revoked March 29, 200 Individual Income Tax Corporate Income Tax KAR 92-12-3 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-3 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-4 revoked March 24, 2006 Individual Income Tax Corporate Income Tax KAR 92-12a-4 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-5 revoked March 24, 2006 Individual Income Tax Corporate Income Tax KAR 92-12a-5 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-6 Resident status of certain individuals. Individual Income Tax Corporate Income Tax KAR 92-12a-6 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12a-7 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-7 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-8 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-8 Corporation. Individual Income Tax Corporate Income Tax KAR 92-12-9 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-9 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12a-10 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12a-11 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-11 Credits for income taxes paid to other states. Individual Income Tax Corporate Income Tax KAR 92-12a-12 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-12 revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.) Individual Income Tax Corporate Income Tax KAR 92-12a-13 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-13 revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.) Individual Income Tax Corporate Income Tax KAR 92-12a-14 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-14 Persons and organizations exempt from Kansas income tax. Individual Income Tax Corporate Income Tax KAR 92-12-15 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-15 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-16 Change of accounting period. Individual Income Tax Corporate Income Tax KAR 92-12a-16 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12a-17 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-17 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-18 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12a-19 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-19 Limitation of tax-spreadback rule. Individual Income Tax Corporate Income Tax KAR 92-12a-20 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-20 Change from accrual to installment method of accounting. Individual Income Tax Corporate Income Tax KAR 92-12-21 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-21 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12a-22 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-22 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-23 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-23 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-24 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-25 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-27 Kansas deduction of an individual. Individual Income Tax Corporate Income Tax KAR 92-12-28 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-29 revoked May 10, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-30 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-31 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-32 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-33 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-34 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-35 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-36 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-37 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-38 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-39 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-40 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-41 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-42 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-43 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-44 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-45 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-47 Distribution withholding. Individual Income Tax Corporate Income Tax KAR 92-12-48 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-49 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-50 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-51 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-52 Consolidated returns. Individual Income Tax Corporate Income Tax KAR 92-12-53 Methods of determining income allocable to Kansas business. Individual Income Tax Corporate Income Tax KAR 92-12-54 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-55 Returns; who shall file. Individual Income Tax Corporate Income Tax KAR 92-12-56 revoked May 10, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-57 Records and income tax forms. Individual Income Tax Corporate Income Tax KAR 92-12-58 Payment of tax; receipt; insufficient fund checks. Individual Income Tax Corporate Income Tax KAR 92-12-59 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-60 revoked, L. 1980, ch. 344, May 1, 1980.) Individual Income Tax Corporate Income Tax KAR 92-12-61 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-62 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-63 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-64 Claims for refund by taxpayers. Individual Income Tax Corporate Income Tax KAR 92-12-65 Powers of the director of taxation. Individual Income Tax Corporate Income Tax KAR 92-12-66 revoked July 27, 2001 Individual Income Tax Corporate Income Tax KAR 92-12-67 Extension of time for filing returns. Individual Income Tax Corporate Income Tax KAR 92-12-68 revoked May 10, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-69 revoked, L. 1980, ch. 344, May 1, 1980.) Individual Income Tax Corporate Income Tax KAR 92-12-70 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-71 Business and nonbusiness income defined. Individual Income Tax Corporate Income Tax KAR 92-12-72 Two or more businesses of a single taxpayer. Individual Income Tax Corporate Income Tax KAR 92-12-73 Business and nonbusiness income; application of definitions. Individual Income Tax Corporate Income Tax KAR 92-12-74 Proration of deductions. Individual Income Tax Corporate Income Tax KAR 92-12-75 Definitions. Individual Income Tax Corporate Income Tax KAR 92-12-76 Apportionment. Individual Income Tax Corporate Income Tax KAR 92-12-77 Combined income method of reporting. Individual Income Tax Corporate Income Tax KAR 92-12-78 Allocation. Individual Income Tax Corporate Income Tax KAR 92-12-79 Consistency and uniformity in reporting. Individual Income Tax Corporate Income Tax KAR 92-12-80 Taxable in another state; in general. Individual Income Tax Corporate Income Tax KAR 92-12-81 Taxable in another state; when a corporation is ``subject to'' a tax under K.S.A. 79-3273(1) and 79-4301, article IV.3.(1). Individual Income Tax Corporate Income Tax KAR 92-12-82 Taxable in another state; when a state has jurisdiction to subject a taxpayer to a net income tax. Individual Income Tax Corporate Income Tax KAR 92-12-83 Apportionment formula. Individual Income Tax Corporate Income Tax KAR 92-12-84 Property factor; in general. Individual Income Tax Corporate Income Tax KAR 92-12-85 Property factor; property used for the production of business income. Individual Income Tax Corporate Income Tax KAR 92-12-86 Property factor; consistency in reporting. Individual Income Tax Corporate Income Tax KAR 92-12-87 Property factor; numerator. Individual Income Tax Corporate Income Tax KAR 92-12-88 Property factor; valuation of owned property. Individual Income Tax Corporate Income Tax KAR 92-12-89 Property factor; valuation of rented property. Individual Income Tax Corporate Income Tax KAR 92-12-90 Property factor; averaging property values. Individual Income Tax Corporate Income Tax KAR 92-12-91 Payroll factor; in general. Individual Income Tax Corporate Income Tax KAR 92-12-92 Payroll factor; denominator. Individual Income Tax Corporate Income Tax KAR 92-12-93 Payroll factor; numerator. Individual Income Tax Corporate Income Tax KAR 92-12-94 Payroll factor; compensation paid in this state. Individual Income Tax Corporate Income Tax KAR 92-12-95 Sales factor; in general. Individual Income Tax Corporate Income Tax KAR 92-12-96 Sales factor; denominator. Individual Income Tax Corporate Income Tax KAR 92-12-97 Sales factor; numerator. Individual Income Tax Corporate Income Tax KAR 92-12-98 Sales factor; sales of tangible personal property in this state. Individual Income Tax Corporate Income Tax KAR 92-12-99 Sales factor; sales of tangible personal property to United States government in this state. Individual Income Tax Corporate Income Tax KAR 92-12-100 Sales factor; sales other than sales of tangible personal property in this state. Individual Income Tax Corporate Income Tax KAR 92-12-101 Special rules; in general. Individual Income Tax Corporate Income Tax KAR 92-12-102 Special rules; property factor. Individual Income Tax Corporate Income Tax KAR 92-12-103 Special rules; sales factor. Individual Income Tax Corporate Income Tax KAR 92-12-104 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-105 Contribution to income; debtor setoff. Individual Income Tax Corporate Income Tax KAR 92-12-106 Composite returns for nonresident partners and shareholders. Individual Income Tax Corporate Income Tax KAR 92-12-107 and 92-12-108 Reserved. Individual Income Tax Corporate Income Tax KAR 92-12-110 Combined income method of reporting; surtax exemption. Individual Income Tax Corporate Income Tax KAR 92-12-111 Special rules; airlines. Individual Income Tax Corporate Income Tax KAR 92-12-112 Sales factor numerator; assignment of sales of a corporation which is a member of a unitary group of corporations. Corporate Income Tax Individual Income Tax KSA 74-50,213 Application process; agreement with secretary of commerce; participation in other programs; limitation on total amount of benefits. Corporate Income Tax Individual Income Tax KSA 74-50,212 Qualified company; eligibility requirements; benefits; retention incentives. Corporate Income Tax Individual Income Tax KSA 74-50,219 Promoting employment across Kansas; legislative members prohibited from benefiting under act; when. Corporate Income Tax Individual Income Tax Privilege KSA 74-8114 Disposition of moneys. Corporate Income Tax Individual Income Tax Privilege KSA 74-8113 Employees of Kansas technology enterprise corporation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8122 Abolishing the agricultural value added center, the agricultural value added processing center leadership council, the division of markets and the director of marketing. Corporate Income Tax Individual Income Tax Privilege KSA 74-8112 Severability. Corporate Income Tax Individual Income Tax Privilege KSA 74-8115 Citation of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8116 State patent depository library; designation of state agency therefor; grant to establish. Corporate Income Tax Individual Income Tax Privilege KSA 74-8107 Applied research matching grant fund, creation, sources, uses; award of grants, prerequisites; approval of proposals, required findings; applied research committee; commercialized research. Corporate Income Tax Individual Income Tax Privilege KSA 74-8126 Same; transfer of property and records to secretary or department of commerce; resolution of conflicts. Corporate Income Tax Individual Income Tax Privilege KSA 74-8108 Small business innovation research matching grant bridge financing programs. Corporate Income Tax Individual Income Tax Privilege KSA 74-8108a Review of small business innovation research bridge financing program. Corporate Income Tax Individual Income Tax Privilege KSA 74-8109 Seed-capital fund, creation, sources, uses; investment committee; limitation on certain investments. Corporate Income Tax Individual Income Tax Privilege KSA 74-8128 Same; succession of certain powers, duties and functions of Kansas technology corporation by board of regents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8125 Same; succession to powers, duties and functions of Kansas technology enterprise corporation by secretary and department of commerce. Corporate Income Tax Individual Income Tax Privilege KSA 74-8130a Effective date for certain sections. Corporate Income Tax Individual Income Tax Privilege KSA 74-8129 Same; transfer of certain property and records to board of regents; resolution of conflicts. Corporate Income Tax Individual Income Tax Privilege KSA 74-8134 Qualified Kansas business; application for qualification, contents, trade secrets to be accorded confidentiality; burden of proof to demonstrate qualification; notice upon change therein. Corporate Income Tax Individual Income Tax Privilege KSA 74-8104 Powers; exemption from state purchasing laws; certain records secure. Corporate Income Tax Individual Income Tax Privilege KSA 74-8132 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8131 Citation of act; purpose. Corporate Income Tax Individual Income Tax Privilege KSA 74-8127 Same; transfer of certain powers and duties to board of regents; transfer of certain funds to board of regents; transfer of certain liabilities to board of regents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8110 Technology transfer and technical referral services; clearinghouse; technical information data bases; industrial liaison offices. Corporate Income Tax Individual Income Tax Privilege KSA 74-8103 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8123 Abolition of Kansas technology enterprise corporation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8124 Same; transfer of powers and duties to department of commerce and secretary of commerce; transfer of fund balances to department of commerce; transfer of employees to department of commerce. Corporate Income Tax Individual Income Tax Privilege KSA 74-8130 Same; rights preserved in legal actions and proceedings. Corporate Income Tax Individual Income Tax Privilege KSA 74-8106 Centers of excellence, establishment authorized, types, functions; basic research fund, applied research and development fund, technology transfer fund, creation, sources, uses; centers of excellence committee; awards of funding, requirements; establishment of new centers, approval; support of existing centers; commercialized research; report. Corporate Income Tax Individual Income Tax Privilege KSA 74-8111 Annual report, contents, presentation and distribution; program funding levels, evaluation and recommendations; appropriations below threshold levels, effect; audit. Corporate Income Tax Individual Income Tax Privilege KSA 74-8135 Same; designation upon determination that criteria satisfied; reporting requirements. Corporate Income Tax Individual Income Tax Privilege KSA 74-8136 Same; secretary of commerce authorized to issue tax credits; reporting required; annual review by secretary of commerce; loss of designation, notice, repayment obligations; rules and regulations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8133 Tax credits for investment in qualified securities of qualified Kansas business; claims; limitations; transfer of credits; reimbursement of administrative costs. Corporate Income Tax Individual Income Tax Privilege KSA 74-8210 Severability of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8208 State not liable to investors in Kansas Venture Capital, Inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8202 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8207 Limitation on tax credits. Corporate Income Tax Individual Income Tax Privilege KSA 74-8203 Kansas Venture Capital, Inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8209 Audit by legislative division of post audit. Corporate Income Tax Individual Income Tax Privilege KSA 74-8205 Tax credits for investment in stock of Kansas Venture Capital, Inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8201 Kansas statewide risk capital system; purposes. Corporate Income Tax Individual Income Tax Privilege KSA 74-8211 Expiration of sections. Corporate Income Tax Individual Income Tax Privilege KSA 74-8206 Income tax credit for investment in stock of Kansas Venture Capital, Inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8204 Annual report by Kansas venture capital, inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8307 Same; requirements to continue certification; confidentiality and security of documents submitted therefor; limitation on ownership of majority equity interest in business in which funds invested. Corporate Income Tax Individual Income Tax Privilege KSA 74-8305 Rules and regulations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8301 Citation of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8309 Same; decertification; effect on tax credits. Corporate Income Tax Individual Income Tax Privilege KSA 74-8311 State not liable to investors in Kansas venture capital companies. Corporate Income Tax Individual Income Tax Privilege KSA 74-8306 Kansas venture capital companies; certification of, application, requirements, notification; duties of secretary; rules and regulations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8304a Same; acquisition by transfer of interest from investors exempt from taxation; conditions; limitations; documentation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8308 Same; reporting requirements; annual compliance review of each company by secretary, costs; notice of noncompliance; decertification; notice of forfeited tax credits. Corporate Income Tax Individual Income Tax Privilege KSA 74-8303 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8302 Purpose of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8318 Same; conflict of interest provisions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8319 Same; definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8316 Technology-based venture-capital fund authorized; investments in fund qualify for Kansas income tax credit by corporations; authorized investments fund limitations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8304 Tax credit for investments in certified Kansas venture capital companies by corporations; determination and allowance. Corporate Income Tax Individual Income Tax Privilege KSA 74-8310 Annual report by secretary; contents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8317 Same; reporting requirements. Corporate Income Tax Individual Income Tax Privilege KSA 74-8403 Same; requirements to continue certification; annual review by secretary of commerce; decertification, when. Corporate Income Tax Individual Income Tax Privilege KSA 74-8404 Same; voluntary decertification, procedure. Corporate Income Tax Individual Income Tax Privilege KSA 74-8402 Same; certification of local seed capital pools; applications, requirements; rules and regulations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8406 Same; state not liable to investors in local seed capital pools. Corporate Income Tax Individual Income Tax Privilege KSA 74-8401 Local seed capital pools; income tax credit for cash investment by corporations; limitations; definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8405 Annual report of secretary of commerce; contents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8902 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8937 Same; pledgeable revenues; limitations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8919 Repayment of amounts advanced from state general fund; deferral provided. Corporate Income Tax Individual Income Tax Privilege KSA 74-8908 Bonds and interest exempt from taxation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8916 Construction of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8921 Bonds for projects in redevelopment districts; establishment of redevelopment district; maximum maturity of bond; feasibility study. Corporate Income Tax Individual Income Tax Privilege KSA 74-8903 Kansas development finance authority; creation; board of directors, composition, appointment, terms, chairperson, vice-chairperson; president; officers and employees; meetings; surety bonds, requirements; expenses; use of funds; dissolution. Corporate Income Tax Individual Income Tax Privilege KSA 74-8914 Services to authority by state agencies and officers. Corporate Income Tax Individual Income Tax Privilege KSA 74-8939 Bonds for certain electric generation facilities. Corporate Income Tax Individual Income Tax Privilege KSA 74-8905 Same; issuance of bonds; authorized projects; limitations and conditions; proceeds, disposition. Corporate Income Tax Individual Income Tax Privilege KSA 74-8904 Same; general powers of authority. Corporate Income Tax Individual Income Tax Privilege KSA 74-8901 Citation of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8918 Bonds for loans to public water supply systems. Corporate Income Tax Individual Income Tax Privilege KSA 74-8910 Exemption from liability of director, officers and employees of authority. Corporate Income Tax Individual Income Tax Privilege KSA 74-8907 Same; manner of bond sale; execution of bonds; seal of authority; payment of bonds, obligation of authority, security. Corporate Income Tax Individual Income Tax Privilege KSA 74-8922 Same; preparation of redevelopment plan; submittal to board of county commissioners; responsibility for environmental remediation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8928 Same; agreements to implement redevelopment projects. Corporate Income Tax Individual Income Tax Privilege KSA 74-8913 Reports of authority to governor and legislature, when; contents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8930 Same; reimbursement of Wyandotte county; secretary of commerce certification of expenses. Corporate Income Tax Individual Income Tax Privilege KSA 74-8938 Same; collection and remittance of state and local sales tax proceeds. Corporate Income Tax Individual Income Tax Privilege KSA 74-8940 Bonds for pollution control devices at certain electric generation facilities. Corporate Income Tax Individual Income Tax Privilege KSA 74-8929 Same; county sales tax authorized; collection and distribution; renewal and redistribution of tax. Corporate Income Tax Individual Income Tax Privilege KSA 74-8909 Pledges of authority valid and binding. Corporate Income Tax Individual Income Tax Privilege KSA 74-8926 Same; transmittal of redevelopment plan to county officers; increased valuation not applicable for computation of debt limitations; certification of valuation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8915 Financial interest in contracts and agreements of authority prohibited. Corporate Income Tax Individual Income Tax Privilege KSA 74-8911 Special funds or accounts authorized. Corporate Income Tax Individual Income Tax Privilege KSA 74-8927 Same; remittal of pledged revenues; credit to redevelopment bond fund; distribution. Corporate Income Tax Individual Income Tax Privilege KSA 74-8936 Bonds for a multi-sport athletic complex; definitions; procedures; feasibility study. Corporate Income Tax Individual Income Tax Privilege KSA 74-8923 Same; use of bond proceeds and funds from other authorized sources. Corporate Income Tax Individual Income Tax Privilege KSA 74-8906 Same; authorizing resolution; types, terms and conditions of bonds; trust indenture authorized; contract constituted by resolution and trust indenture. Corporate Income Tax Individual Income Tax Privilege KSA 74-8912 Refunding bonds authorized; disposition of proceeds; manner of sale and security. Corporate Income Tax Individual Income Tax Privilege KSA 74-8920 Bonds for state agency or IMPACT act projects; condition precedent to issuance; involvement of pooled money investment board. Corporate Income Tax Individual Income Tax Privilege KSA 74-8941 Same. Corporate Income Tax Individual Income Tax Privilege KSA 74-8924 Same; sources of revenue to finance the bonds. Corporate Income Tax Individual Income Tax Privilege KSA 74-8917 Bonds for loans to community mental health, intellectual disability and drug and alcohol abuse services providers. Corporate Income Tax Individual Income Tax Privilege KSA 74-8925 Same; taxing subdivision and real property taxes defined; assessment and distribution of taxes; pledge of tax increment portion of taxes. Individual Income Tax KSA 39-7,132 Aid to families with dependent children; financial support for persons otherwise eligible for such aid; Kansas income tax credit for corporations; agreement with secretary, use of moneys. Individual Income Tax KSA 74-49,105 Same; retirement benefit exempt from taxes and legal process; exception, qualified domestic relations order. Individual Income Tax KSA 74-4978g Preservation of entitlement to receive pension or other benefit from state highway patrol pension fund; benefits for minor children of certain deceased members; conditions for payments; termination of payments; exemption of pension and benefits from taxes and civil liability. Individual Income Tax KSA 74-4924 False information, criminal penalty; correction of errors; withdrawal of contributions, deduction from amounts due; limitations on recovery by system; system to not recover certain overpayments. Individual Income Tax KSA 74-4915 Retirement benefits, prior and participating service; early retirement benefit reduction; refund contributions to beneficiary upon retirant's death, when; failure to file application for benefits, effect; certification of member contributions by participating employers, overpayment of benefits, adjustment and responsibility. Individual Income Tax KSA 74-4923 Rights of members and beneficiaries not affected by change or repeal of act, exception; benefits and rights exempt from taxes and legal process and nonassignable, exceptions for decrees for support and maintenance and qualified domestic relations orders and lump-sum death benefit assigned to a funeral establishment; recovery of arrearage obligations and debts owed state agencies. Individual Income Tax KSA 74-4918 Retirement benefit options; elections of member and spouse; cancellation in certain circumstances; joint annuitants. Individual Income Tax KSA 74-4919 Member contributions; deductions; disposition; interest; employer pickup of member contributions. Individual Income Tax KSA 74-4914f Normal retirement date; service after retirement; early retirement; employment after retirement, limitations, requirements and third-party entities; members as a result of a merger or consolidation. Individual Income Tax KSA 74-4914d Certain employees of department of corrections; employer contribution rate. Individual Income Tax KSA 74-4914 Normal retirement date; service after retirement; early retirement; employment after retirement, limitations, requirements and third-party entities; members as a result of a merger or consolidation. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100c Same; failure to withhold, consequences; persons designated as employers. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,101 Declaration of estimated tax, when; procedure. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,106 Employers' and fiduciaries' liability for tax required to be withheld. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,115 Rules pertaining to husbands and wives. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117a Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,108 Severability; captions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117d Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,136 Kansas taxable income of a nonresident estate or trust. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,133 Determination of distributive share. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,129 Partners, not partnership, subject to tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,140 Credit for taxes paid in section 337 liquidation. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152l Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,139 Taxation of subchapter S corporate income. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152q Application of 79-32,117. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152n Application of 79-32,176. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,153 Credit against tax for establishment of qualified business facility; conditions; amount; limitations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,157 Same; termination and resumption of operation of qualified business facility; credit allowable, when. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,175 Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160c Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,159 Application of 79-32,111 and 79-32,153 to 79-32,158. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,188 Severability of provisions of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,178 Rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,191 Application of 79-32,190. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,198 Same; duties of director of community development of department of commerce; rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,196 Same; eligibility criteria for credit; limited retroactivity. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,224 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,217 Refineries; credit for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,209 Federal innocent spouse rule conformity. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,235 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,232 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,240 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,264 Limitations on tax credits; credits allowed and amounts to be carried forward. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,248 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,259 Same; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,253 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,250 Waste heat utilization system at electric generation facility; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,245 Renewable electric cogeneration facilities; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221j Kansas breast cancer research fund checkoff; disposition of moneys; required report. Individual Income Tax Corporate Income Tax Privilege KSA 79-3201 Title. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233 Powers of secretary or designee. Individual Income Tax Corporate Income Tax Privilege KSA 79-3235b Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency. Individual Income Tax Corporate Income Tax Privilege KSA 79-3229 Jeopardy assessments, when; procedures; closing of taxable period. Individual Income Tax Corporate Income Tax Privilege KSA 79-3223 Records and special returns. Individual Income Tax Corporate Income Tax Privilege KSA 79-3269 Tax treatment of professional employer organizations; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268g Same; waiver of penalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3283 Same; payroll factor. Individual Income Tax Corporate Income Tax Privilege KSA 79-3236 Rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-3276 Same; capital gains and losses from sales of property. Individual Income Tax Corporate Income Tax Privilege KSA 79-3273 Same; taxpayer taxable in another state. Individual Income Tax Corporate Income Tax Privilege KSA 79-3240 Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3287 Same; sales in state; income-producing activity. Individual Income Tax Corporate Income Tax Privilege KSA 79-3285 Same; sales factor. Individual Income Tax Corporate Income Tax Privilege KSA 79-3289 Same; construction of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3292 Same; act supplemental to income tax act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3293a Application of 79-3271, 79-3279 and 79-3288b. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100b Same; liability of employer or payer for payment; employee action prohibited. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,102 Same; time of filing of certain declarations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100d Same; withholding amounts method of calculation; agreements with other states and the federal government. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,104 Amount paid upon declarations of estimated tax; payments as credit against income tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,107b Application of 79-32,101, 79-32,102, 79-32,103 and 79-32,107. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,110a Tax imposed on ordinary income portions of lump sum distributions from pension and other plans. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,130 Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,121a Application of 79-32,121. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,116 Kansas taxable income of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117b Same; abatement and refund of taxes paid; claims. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,114 Accounting periods and methods. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,134 Kansas taxable income of a resident estate or trust. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,135 Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,137 Share of a nonresident estate, trust or beneficiary in income from sources within Kansas. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,140a Accrual of interest and penalties on underpayment or overpayment of income tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152m Application of 79-3230, 79-32,101 and 79-32,107. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152o Application of 79-32,117. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160 Title of act. Individual Income Tax Corporate Income Tax Privilege KSA 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. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,159b Applicability of 1986 amendments. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,155 Same; election to defer credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152r Application of 79-1117 and 79-32,176. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,181a Credit against tax for interest rate reductions on certain agricultural production loans. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160e Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,189 Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,205 Earned income tax credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,199 Application of 79-32,194 through 79-32,198. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,192 Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,194 Community services contribution income and privilege tax credit; citation of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,216 Citation of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,211a Credit against tax for contributions for restoration, preservation or operation of certain historic sites. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,223 Crude oil or natural gas pipelines; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,229 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,225 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,218 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,226 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,220 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,243 Information required by taxpayer to claim income tax credits. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,234 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,238 Integrated coal gasification power plants; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,251 Biofuel storage and blending equipment; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,233 Biomass-to-energy plants; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,246 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,244 Credit for compensation paid by employers to employees who are members of national guard and reserved forces. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,256 Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,257 Citation of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,254 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,252 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221f Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221i Kansas military emergency relief fund checkoff; disposition of moneys. Individual Income Tax Corporate Income Tax Privilege KSA 79-3235 Collection of delinquent taxes; tax lien. Individual Income Tax Corporate Income Tax Privilege KSA 79-3230 Periods of limitation; extension agreements; notice of agreement with internal revenue service. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233j Offset of tax overpayments against tax underpayments. Individual Income Tax Corporate Income Tax Privilege KSA 79-3239 Severability. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233a Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-3235a Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268f Same; duty of department to comply with taxpayer's designation of representative. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268e Same; department of revenue correspondence with taxpayer; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268c Same; waiver of penalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3274 Apportionment of net income; nonbusiness income allocation. Individual Income Tax Corporate Income Tax Privilege KSA 79-3271 Apportionment of net income; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-3280 Same; property factor defined. Individual Income Tax Corporate Income Tax Privilege KSA 79-3272 Same; allocation and apportionment. Individual Income Tax Corporate Income Tax Privilege KSA 79-3281 Same; property owned or rented, value; net annual rate. Individual Income Tax Corporate Income Tax Privilege KSA 79-3282 Same; average value of property. Individual Income Tax Corporate Income Tax Privilege KSA 79-3293 Same; application of 79-3271 to 79-3292. Individual Income Tax Corporate Income Tax Privilege KSA 79-3286 Same; sales of tangible personal property in state. Individual Income Tax Corporate Income Tax Privilege KSA 79-3293b Application of 79-3271 and 79-3279. Individual Income Tax Corporate Income Tax Privilege KSA 79-3294b Same; bond to secure collection. Individual Income Tax Corporate Income Tax Privilege KSA 79-3296 Withholding tax; employer's requirement to withhold; agreements of the secretary. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,121 Kansas personal exemption of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 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. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,112a Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,159a Application of 79-32,153 and 79-32,154. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117e Federal income tax rebate exempt from Kansas income tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,103 Time of payment of estimated tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160b Planned project within existing enterprise zone; tax election; prior act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,197 Same; amount of credit, carryover. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,227 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,219 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,211 Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,199b Application of 79-32,195, 79-32,197 and 79-32,197a. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,228 Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,239 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,249 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221d Designation of income tax refund for nongame wildlife improvement program; form. Individual Income Tax Corporate Income Tax Privilege KSA 79-3222 Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3222a Mining production payment reports required; withholding of production payments, procedures; penalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268b Same; duty of department to comply with taxpayer's designation of representative. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233e Abatement of certain income tax liabilities. Individual Income Tax Corporate Income Tax Privilege KSA 79-3279 Apportionment of net income; apportionment of business income; requirements; procedures. Individual Income Tax Corporate Income Tax Privilege KSA 79-3228a Failure to file or filing of insufficient return, mandamus action permitted. Individual Income Tax Corporate Income Tax Privilege KSA 79-3284 Same; compensation for services; when payment in state. Individual Income Tax Corporate Income Tax Privilege KSA 79-3288a Procedure for transitional adjustment for change of accounting methods of certain taxpayers. Individual Income Tax Corporate Income Tax Privilege KSA 79-3294a Withholding tax; injunctions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,141 Allocation of income and deductions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,131 Partnership modification for a partner. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,142 Consolidated returns. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100 Same; nondeductibility of withholding; credit allowed; refunds. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100a Withholding tax; deduction by payer required. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,113 Exempted organizations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,108a Withholding registration certificate required; procedure. Individual Income Tax Corporate Income Tax Privilege KSA 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. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117c Same; compensation defined. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152p Application of 79-32,110, 79-32,119 and 79-32,120. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,158 Same; rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,159c Application of 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,179 Application of 79-1117, 79-1118, 79-32,117 and 79-32,175 to 79-32,178. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,199a Application of 79-32,195, 79-32,197 and 79-32,197a. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,197a Same; assignability of credits. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,180 Application of 79-32,175 to 79-32,177, inclusive. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,181 Credit against tax for interest rate reduction for agricultural production loan by production credit association. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,221 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,230 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,231 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,236 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,241 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,247 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,258 Film production; credit for certain eligible production expenses; eligibility requirements; application. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,255 Same; accelerated depreciation; deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,260 Same; expiration of act; amount, limitations. Individual Income Tax Corporate Income Tax Privilege KSA 79-3220 Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns. Individual Income Tax Corporate Income Tax Privilege KSA 79-3225 Time for payment of tax; cancellation of tax; extension of time; interest. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268 Taxpayer bill of rights and privileges. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233i Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268a Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233h Same; uncollectible accounts; death of individual or dissolution of corporation. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268h Same; closing letters. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268d Same; closing letters. Individual Income Tax Corporate Income Tax Privilege KSA 79-3275 Same; rents and royalties; extent of utilization of tangible personal property. Individual Income Tax Corporate Income Tax Privilege KSA 79-3278 Same; patent and copyright royalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3288 Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion. Individual Income Tax Corporate Income Tax Privilege KSA 79-3288b Election of treatment of income; timing; duration. Individual Income Tax Corporate Income Tax Privilege KSA 79-3294 Withholding tax; title; relationship to Kansas income tax act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3295 Withholding tax; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,107a Application of 79-32,107. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,237 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 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. Individual Income Tax Corporate Income Tax Privilege KSA 79-3277 Same; interest and dividends. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,206 Credit for property tax paid on commercial and industrial machinery and equipment. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160g Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233b Same; annual report by director; filing. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,207 Kansas income tax credit for corporations for plugging abandoned oil or gas well. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,222 Same; credit for certain environmental compliance expenditures. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,143 Kansas net operating loss for corporations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,210 Kansas income tax credit for property tax paid by telecommunication companies which are corporations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,190 Child day care assistance tax credit for corporations; amount. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,268 Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,201 Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,128 Individual who is Kansas resident for part of year, election; computation of tax; modifications. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221e Disposition of moneys received pursuant to 79-3221d; limitation on expenditures. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,204 Kansas income tax credit for corporations for required improvements to qualified swine facility. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,203 Tax credits for expenditures related to nongame and endangered species. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,154 Same; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221h Plant and animal disease and pest control fund. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,212 Kansas income tax credit for single city port authority. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,111 Credits against tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221m Kansas creative arts industries commission checkoff fund; disposition of moneys. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,214 Amended returns to be filed by taxpayers receiving certain refund of property taxes. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160a Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,182b Credit against tax for corporations for certain research and development activity expenditures. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,261 Tax credit for certain contributions to community college, technical college or postsecondary educational institution. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,119 Kansas standard deduction of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,266 Tax credit for taxpayers who receive income from business activities of certain qualified companies. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,215 Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,109 Definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,118 Kansas deduction of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-3226 Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when. Individual Income Tax Corporate Income Tax Privilege KSA 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. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221k Kansas hometown heroes fund checkoff; disposition of moneys. Individual Income Tax Corporate Income Tax Privilege KSA 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. Individual Income Tax Corporate Income Tax Privilege KSA 79-3228 Penalties and interest. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221g Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,195 Tax credits for community services contributions; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,202a Tax credit for adoption expenses. Individual Income Tax Corporate Income Tax Privilege KSA 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. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,143a Expense deduction for certain depreciable property of corporations; calculation of amount; sale of property, procedure; limitation on other credits. Individual Income Tax Corporate Income Tax Privilege KSA 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. Individual Income Tax Corporate Income Tax Privilege KSA 79-3234 Tax information; preservation; limits on dissemination and use; penalty for violations. Individual Income Tax Corporate Income Tax Privilege KSA 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. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,263 Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR). Individual Income Tax Corporate Income Tax Privilege KSA 79-32,176a Same; amount; carryover to subsequent taxable years; credit refundable, when. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,267 Tax credit for taxpayers domiciled in a rural opportunity zone. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,271 Tax credit for certain taxpayers who purchased food in this state. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,265 Limitation on income tax credits allowed; valid social security numbers required. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221o Individual tax returns; line for reporting compensating use tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221n Local school district contribution program checkoff; disposition of moneys. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,138 Kansas taxable income of corporations; addition and subtraction modifications. Individual Income Tax Corporate Income Tax Privilege KSA 79-3299 Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement. Individual Income Tax Corporate Income Tax Privilege KSA 79-3298 Withholding tax from wages; employers' return filing requirements; remittance of tax, when. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,120 Kansas itemized deductions of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,110 Tax imposed; classes of taxpayers; rates. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117 Kansas adjusted gross income of an individual; addition and subtraction modification. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117o Kansas adjusted gross income of an individual; addition and subtraction modification. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-138 Same; election procedure; notice of election. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-140 Cities prohibited from levying taxes on income; exception. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-143 City vehicle tax authorized; tax situs; amount of tax. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-146 Same; use of tax proceeds. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-138a Initiative election on levying tax or other revenue measure. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-142 Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-148 Same; contract provisions; apportionment of revenues. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-147 Tax subdivisions authorized to enter into agreements with owners of tax exempt property for payments in lieu of taxes. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-144 Same; approval by election required. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-137 Limitations and procedures for exercise of constitutional home rule power of taxation or other revenue measures; ordinance; notice; referendum. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-145 Same; exemptions. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-138b Continuation in effect of tax or other revenue measures. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-138c Taxes levied under home rule; prohibition under certain circumstances. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-149 Same; budgeting of revenues. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-189d Sales of bingo cards, faces and instant bingo tickets; exempt. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-195a Same; allotment of county proceeds to townships. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-194 Same; city and county excise taxes prohibited, exceptions; rate increase for certain development excise taxes, election required. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-195 Same; use of proceeds for payment of bonds prohibited; exceptions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-195b Same; pledge of proceeds for payment of bonds; conditions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-191 Same; situs of taxable transactions; rules and regulations; effective date for collection of taxes; revenue in excess of budget, disposition. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-199 Imposition of city and county compensating use tax upon certain motor vehicles; rate; administration, collections and distribution. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-196 Same; transfer of revenue to road and bridge fund. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-189a Same; certain sales exempt from state sales tax subject to local tax. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-187a Same; power conferred to impose tax outside of boundaries. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-197 Same; pledging of revenue received; procedure. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-198 Imposition of city and county and Washburn university compensating use tax upon tangible personal property, vehicles and vessels; rate; continued exemption for provision of certain tangible personal property exempt from taxation prior to July 1, 2003; administration and collection by state; disposition and apportionment of moneys received. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-189 Same; rates, general and special purposes, exceptions for certain counties; administration and collection by state; refunds; remittance to cities and counties; monthly reports; confidentiality requirements. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-187 Countywide and city retailers' sales taxes; procedure for imposition; election required; rate; use of revenue; validation of certain elections; continuation in effect of certain taxes; authority for imposition; statement of purpose. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-192 Same; apportionment of revenue from countywide retailers' sales tax between county and cities located therein, exceptions; notification of state sales tax collected in county for preceding year; county clerks to provide secretary information necessary for apportionment. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,105 Project agreements between educational institutions and employers; provisions, approval; expenditures for major project investments; lien for required employer payments; deferral of program costs, limit. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,108 IMPACT program services fund; administration; amounts credited to fund; authorized expenditures; transfers to state general fund, when. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,121 Definitions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,114 Same; definitions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,115 Same; sales tax exemption; requirements. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,132 Tax credits for qualified firms. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,112 Same; prohibiting use of classes or training under SKILL program as basis for financial payments to educational institutions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,103 Definitions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,111 Annual report of IMPACT program activities. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,119 Same; rules and regulations. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,118 Nonmetropolitan regions; annual report. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,131 Definitions; qualifications; certification of eligibility; rules and regulations. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,122 Application for benefits; agreement for distributions; terms and conditions; termination upon noncompliance; restrictions on use of benefits. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,135a Effective date. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,117 Quarterly list of designated nonmetropolitan regions to revenue. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,120 Citation of act. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,133 High performance incentive fund created; matching grants provided for training programs; preference for qualified firms. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,135 Effective dates. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,136 Economic revitalization and reinvestment act; purpose; definitions; project application, eligibility, approval; agreement for benefits; bond issue, conditions, funding, limitations on use of proceeds; audits. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,102 Citation of act. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,116 Nonmetropolitan regional business program; criteria. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,106 Review and approval of proposed agreements by secretary of commerce; eligibility. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,133 High performance incentive fund created; matching grants provided for training programs; preference for qualified firms. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,110 Approval of IMPACT program activities for purposes of financing with bonds issued by Kansas development finance authority; sunset of authority to issue bonds. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,104 Administration of act; powers and duties of secretary of commerce; rules and regulations, standards and priorities for projects; limit on project costs; notice of project approval. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,109 IMPACT program repayment fund; administration; authorized expenditures; reserve accounts; transfers to IMPACT program services fund, when. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,101 Evaluation of plans by secretary; report to governor and legislature. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,123 Annual report of economic effects by secretary; loss of qualified industrial manufacturer designation. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,212 Qualified company; eligibility requirements; benefits; retention incentives. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,107 Debt service and direct funding rates for IMPACT program, limitation; crediting amounts to IMPACT program funds; duties of secretary of revenue; job creation program fund, crediting amounts from various sources. Corporate Income Tax Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Individual Income Tax Inheritance Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquor Drink Tax Liquor Enforcement Tax Mineral Severance Tax Motor Vehicle Fuel Tax Privilege Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Rental Excise Tax Withholding and Declaration of Estimated Memorandum Policy Council Determination Memorandum Application of Payments to Past Due Accounts Corporate Income Tax Food Sales Tax Refund Franchise Tax Homestead Property Tax Refunds Individual Income Tax Intangible Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Property Tax Withholding and Declaration of Estimated Memorandum -- 2011 Legislative Enactments and Changes Corporate Income Tax Franchise Tax Homestead Property Tax Refunds Individual Income Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Privilege Memorandum -- 2007 Legislative Enactments and Changes Corporate Income Tax Homestead Property Tax Refunds Individual Income Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Mineral Severance Tax Privilege Withholding and Declaration of Estimated Memorandum -- 2014 Legislative Changes and Enactments Individual Income Tax Memorandum Survivor Benefit Plan Military Retirement Pay Individual Income Tax All Corporate Income Tax Withholding and Declaration of Estimated Food Sales Tax Refund Homestead Property Tax Refunds Estate Tax Kansas Retailers' Sales Tax Franchise Tax Kansas Compensating Tax Memorandum -- 2009 Legislative Enactments & Changes Individual Income Tax Homestead Property Tax Refunds Corporate Income Tax Kansas Retailers' Sales Tax Withholding and Declaration of Estimated Food Sales Tax Refund Franchise Tax Kansas Compensating Tax Intangible Tax Memorandum -- 2010 Legislative Enactments and changes Individual Income Tax Homestead Property Tax Refunds Kansas Retailers' Sales Tax Withholding and Declaration of Estimated Corporate Income Tax Mineral Severance Tax Memorandum -- 2012 Legislative Changes & Enactments. Corporate Income Tax Individual Income Tax Notice 12-05 Elimination of Certain Income Tax Credits for Individuals, Partnerships, S Corporations, and Limited Liability Companies Corporate Income Tax Individual Income Tax Notice 13-03 Changes to Kansas Taxes Due to Changes Related to Abortion Laws. Corporate Income Tax Individual Income Tax Notice 14-06 Disabled Accessibility Credit For Dwellings Reenacted Disabled Accessibility Credit For Facilities Or Equipment Used In A Trade Or Businesses Extended to Additional Taxpayers Corporate Income Tax Individual Income Tax Privilege Notice 09-09 Reduction of Tax Credits by 2009 HB 2365 Corporate Income Tax Individual Income Tax Property Tax Notice 99-03 Oil Lease Working Interest Credit (Senate Bill 45) Corporation Franchise Individual Income Tax Homestead Property Tax Refunds Motor Vehicle Fuel Tax Property Tax Kansas Retailers' Sales Tax Mineral Severance Tax Withholding and Declaration of Estimated Vehicles Alcoholic Beverage Control Notice 05-02 Summary of the major 2005 legislative enactments relating to taxes and motor vehicles administered by the Kansas Department of Revenue. Food Sales Tax Refund Individual Income Tax Notice 13-12 Food sales tax credit. Individual Income Tax Notice 00-11 Kansas World War II Memorial Fund Established by Senate Bill 226 from the 2000 Legislative Session Individual Income Tax Notice 05-04 Kansas Income Tax Treatment of Certain Payments from the Kansas Public Employees Retirement System (KPERS) Individual Income Tax Notice 05-05 Kansas Income Tax Treatment of Certain Payments Received from the Regents Retirement Plan. Individual Income Tax Notice 07-05 Kansas Income Tax Treatment of Certain Payments from the Kansas Public Employees Retirement System (KPERS) Individual Income Tax Notice 08-04 Kansas Income Tax Treatment of Certain Washburn University Retirement Benefits Individual Income Tax Notice 08-06 Kansas Income Tax Treatment of Certain Washburn University Retirement Benefits Individual Income Tax Notice 11-03 Rural Opportunity Zones (Senate Bill 198 - 2011 Legislative Session) Individual Income Tax Notice 12-04 Credits and Subtraction Modification Repealed Individual Income Tax Notice 12-08 Net Operating Losses Individual Income Tax Notice 12-11 Changes to Addition and Subtraction Modifications - Income Exempt From Kansas Tax Individual Income Tax Notice 12-12 S Corporations Owning Banks, Savings and Loans, or Federal Savings Associations Individual Income Tax Notice 13-01 2013 Filing Deadline for Farmers and Fishers Individual Income Tax Notice 13-02 Kansas income tax - changes to basis rules. Repeal of K.S.A. 79-32,117n. Individual Income Tax Notice 13-10 Income tax reates lowered for individuals, estates and trusts. Individual Income Tax Notice 13-11 Itemized deductions for individual income tax. Individual Income Tax Notice 13-13 More counties designated as rurual opportunity zones. Individual Income Tax Notice 13-14 Standard deduction for individual income tax adjusted. Individual Income Tax Notice 13-17 Kansas Composite Returns Individual Income Tax Notice 14-02 Self-Employment Tax Deduction for Ministers Individual Income Tax Notice 14-03 Expenses Related to Human Organ Donation Individual Income Tax Notice 14-04 Modification for Net Gain From Sale of Certain Livestock Individual Income Tax Notice 14-05 Adoption Credit Reenacted Individual Income Tax Notice 14-07 More Counties Designated As Rural Opportunity Zones Individual Income Tax Notice 14-08 Income Tax Penalty Individual Income Tax Notice 15-05 Certain Individuals Exempt From Income Tax Beginning in Tax Year 2016 Individual Income Tax Notice 15-06 Income Tax Rates Changed for Individuals, Estates, and Trusts Individual Income Tax Notice 15-07 Itemized Deductions for Individual Income Tax Individual Income Tax Notice 15-08 Modification for Christmas Trees Grown in Kansas Individual Income Tax Notice 15-09 Rural Opportunity Zone Credit Extended Individual Income Tax Notice 15-10 Social Security Numbers Required for Income Tax Credits Individual Income Tax Notice 15-11 Subtraction Modification Changed to Exclude Guaranteed Payments Individual Income Tax Notice 15-15 Credit for Taxes Paid to Another State Individual Income Tax Notice 17-03 Notice 17-03 Changes to Addition and Subtraction Modifications Individual Income Tax Notice 17-04 Notice 17-04 Individual Low Income Exclusion Individual Income Tax Notice 17-05 Notice 17-05 Net Operating Losses for Individuals Individual Income Tax Notice 17-06 Notice 17-06 Itemized Deductions for Individual Income Tax Individual Income Tax Notice 17-07 Notice 17-07 Credit for Child and Dependent Care Individual Income Tax Notice 17-08 Notice 17-08 Credit for low income Students Scholarship Individual Income Tax Notice 17-09 Notice 17-09 Estimated Tax Payments for Nonwage business Income Individual Income Tax Notice Revenue Employee Guidelines Providing Assistance/Information Individual Income Tax Corporate Income Tax Notice 12-89-3 Income Exempt from Tax Individual Income Tax Corporate Income Tax Notice 99-01 Income tax credit for personal property taxes paid on business machinery and equipment. Individual Income Tax Kansas Retailers' Sales Tax Notice 05-01 Schedule A Deductions of Sales Tax Individual Income Tax Withholding and Declaration of Estimated Notice 07-07 New K-4 Form for State Withholding Individual Income Tax Withholding and Declaration of Estimated Notice 09-12 Spouses of United States military servicemembers; implementation of the Federal Military Spouses Residency Relief Act (S.475). Withholding and Declaration of Estimated Individual Income Tax Notice 04-03 Individual Estimated Income Tax Rules Changed Corporate Income Tax Individual Income Tax Opinion Letter O-2000-010 Qualified contributions for the community service contribution credit. Corporate Income Tax Individual Income Tax Opinion Letter O-2001-025 Historic preservation tax credit. Corporate Income Tax Individual Income Tax Opinion Letter O-2002-011 High Performance Incentive Program (HPIP) credit allowed against total tax liability. Corporate Income Tax Individual Income Tax Opinion Letter O-2002-012 Historic Preservation Tax Credits Corporate Income Tax Individual Income Tax Opinion Letter O-2002-015 Computation of qualified business facility investment at an existing qualified business facility for the High Performance Incentive Program (HPIP) investment tax credit. Corporate Income Tax Individual Income Tax Opinion Letter O-2002-019 Kansas Historic Preservation Tax Credit-Transfers Corporate Income Tax Individual Income Tax Opinion Letter O-2002-017 Kansas Historic Preservation Tax Credits - Not-for-Profit and Governmental Entities. Individual Income Tax Opinion Letter O-1998-05 Taxability of money that is converted from a traditional deductible IRA to a Roth IRA in 1998. Individual Income Tax Opinion Letter O-1998-26 Non-resident professional athletes and entertainers who receive income from Kansas. Individual Income Tax Opinion Letter O-2000-008 Amounts received under the community service program. Individual Income Tax Opinion Letter O-2008-004 Regarding the revised Texas franchise tax. Individual Income Tax Opinion Letter O-2008-005 529 plan contribution Individual Income Tax Opinion Letter O-2011-015 Tax treatment of Build America Bonds. Corporate Income Tax Individual Income Tax Private Letter Ruling P-1999-09 Qualified Business Facility Employee Individual Income Tax Private Letter Ruling P-1999-02 Credit for taxes paid to another state. Individual Income Tax Private Letter Ruling P-1999-86 Interest income from any state or municipal obligations such as bonds and mutual funds. Individual Income Tax Private Letter Ruling P-1999-203 Taxation of German nationals on temporary assignment in Kansas. Individual Income Tax Private Letter Ruling P-2000-042 Unearned income received by a Native American Indian from a tribe; subject lives on a reservation. Individual Income Tax Private Letter Ruling P-2000-048 Distribution from IRAs, either in a cash distribution from an IRA or in the conversion of an IRA into a Roth IRA. Individual Income Tax Private Letter Ruling P-2016-002 Pension Distribution from Kansas National Education Association Individual Income Tax Private Letter Ruling P-2016-003 Deductions when Taxpayer Receives Guaranteed Payments Individual Income Tax Private Letter Ruling P-2016-004 Reporting Foreign Source Income Individual Income Tax Private Letter Ruling P-2016-006 Income Tax Treatment of Roth IRA Distributions Individual Income Tax Private Letter Ruling P-2016-007 Taxation of BNSF Retirement Plan Pensions Individual Income Tax Private Letter Ruling P-2016-008 Tax Treatment of Repaid Unemployment Compensation Benefits Individual Income Tax Private Letter Ruling P-2016-009 Taxation of Wages Upon Death Individual Income Tax Private Letter Ruling P-2016-010 Taxation of 403(b) Accounts Held by Public School and University Employees Kansas Retailers' Sales Tax Individual Income Tax Private Letter Ruling P-1999-172 Golf tournament with proceeds donated to a Parks and Recreation department. Corporate Income Tax Individual Income Tax QA K.S.A. 1995 sup 79-32,201 (1995 HB 2161) Alternative Fuel Tax Credit Corporate Income Tax Individual Income Tax QA New income tax credit. New income tax credit available to business machinery and equipment owners. Corporate Income Tax Individual Income Tax QA Capital Improvement Capital Improvement Corporate Income Tax Individual Income Tax QA Filing of amended tax returns, for a year closed by statute of limitations, to establish a business and job development credit. Filing of amended tax returns, for a year closed by statute of limitations, to establish a business and job development credit. Corporate Income Tax Individual Income Tax QA Break in certification-Carryforward Break in certification-Carryforward Corporate Income Tax Individual Income Tax QA Net Operating Farm Losses Questions and answers concerning the carryback of net operating farm losses. Corporate Income Tax Individual Income Tax QA IRB Lease Payments IRB Lease Payments Corporate Income Tax Individual Income Tax QA Questions and Answers Regarding HB2117 of the 2012 Legislative Session Questions and Answers Regarding HB2117 of the 2012 Legislative Session Corporate Income Tax Individual Income Tax Privilege QA Community Service Contribution Credit Question and Answer relating to Community Service Contribution Credits Corporate Income Tax Individual Income Tax Privilege QA HPIP Qualified Business Facility Investment Calculation of HPIP Qualified Business Facility Investment Tax Credits effective for all taxable years commencing prior to January 1, 2006. Corporate Income Tax Individual Income Tax Privilege QA Community Service Contribution Credit Nonprofit contributions to approved community service organizations. Corporate Income Tax Individual Income Tax Privilege QA HPIP Qualified Business Facility Investment (2) Calculation of HPIP Qualified Business Facility Investment Tax Credits effective for all taxable years commencing after December 31, 2005. Corporate Income Tax Individual Income Tax Privilege QA Business and Job Development Credit Questions and Answers General queestions and answers concerning Business and Job Development Credits. Individual Income Tax QA Memorandum Mortgage Interest Credit Individual Income Tax QA Kansas Source Income Unemployment Compensation Benefits Paid to the Spouse of Active Duty Military Personnel Individual Income Tax QA Kansas Source Income Alimony Payments Received by Non-Resident Military Personnel Stationed in Kansas Individual Income Tax QA Questions and Answers Relating to Qualifications for the Rural Opportunity Zone (ROZ) Credit for Calendar Year 2012 Questions and Answers Relating to Qualifications for the Rural Opportunity Zone (ROZ) Credit for Calendar Year 2012 Individual Income Tax QA Questions and Answers Regarding Rural Opportunity Zones (ROZ) Questions and Answers Regarding Rural Opportunity Zones (ROZ) Corporate Income Tax Individual Income Tax Rev. Ruling 12-1998-03 Business and job development credits. Corporate Income Tax Individual Income Tax Rev. Ruling 19-2005-1 Determination of federal adjusted gross income for audit purposes. Corporate Income Tax Individual Income Tax Rev. Ruling 19-2010-01 Application of 2010 House Bill 2554 to Business and Job Development Tax Credits Individual Income Tax Rev. Ruling 12-1998-2 Application of Kansas income tax to Kansas Public Employees Retirement System(KPERS), lump sum payments. Individual Income Tax Rev. Ruling 12-78-2 Filing Due Date Individual Income Tax Rev. Ruling 12-88-1 Kansas Income Tax Exemption; Retirement Annuities; Faculty and Others Employed by the Kansas State Board of Regents or by Educational Institutions Under Its Management. Individual Income Tax Rev. Ruling 19-2012-02 Application of 2012 HB2117 to Certain Income Received by Individuals Individual Income Tax Privilege Rev. Ruling 12-1998-1 Application of Kansas Income and Privilege Tax to Shareholder Distributions by Subchapter-S Financial Institutions Cigarette and Tobacco Products Corporate Income Tax Estate Tax Individual Income Tax Kansas Retailers' Sales Tax Privilege Property Tax Session Law L. 2002 ch. 185 (Amends Chapter 89)An Act relating to taxation; amending K.S.A. 12-187, 12-189, 17-4634, 17-7507, 79-2401a, 79-2803a, 79-3226, 79-3271, 79-3279, 79-3310 and 79-3312 and K.S.A. 2001 Supp. 17- 2036, 17-7503, 17-7504, 17-7505, 17-76,139, 56-1a606, 56-1a607, 56a-1201, 56a-1202, 56a-1203, 79-201w, 79-1476, 79-3295, 79-32,100a, 79-32,205, 79-32,206, 79-32,211, 79- 3311, 79-3603, 79-3620, 79-3635, 79-3703 and 79-3710 and repealing the existing sections; also repealing K.S.A. 12-189e and K.S.A. 2001 Supp. 79-3603, as amended by section 1 of 2002 Senate Bill No. 372. Corporate Income Tax Estate Tax Homestead Property Tax Refunds Individual Income Tax Kansas Retailers' Sales Tax Session Law L. 2009 ch. 142 AN ACT concerning taxation; relating to settlement authority of secretary of revenue, certain assessments; income tax credits, limitations; valuation of land devoted to agricultural use for estate tax purposes; periods of limitation for certain refunds and credits; sales tax exemptions; homestead property tax refunds; amending K.S.A. 2008 Supp. 79-15,253, 79-3230, 79-32,211, 79-32,258, 79-3606, 79-3609 and 79-4502 and repealing the existing sections. Corporate Income Tax Homestead Property Tax Refunds Individual Income Tax Property Tax Kansas Retailers' Sales Tax Session Law L. 2008 ch. 182 AN ACT concerning taxation; relating to public utilities; late filing of returns, penalties; exemptions, duties of county appraiser, assessed valuation; property tax exemptions; income tax credits, certain capital investment after disaster emergency and property taxes paid; electronic filing of tax returns; income tax, business income, apportionment and corporation surtax; sales tax exemptions; homestead property tax refund; amending K.S.A. 79-1803, 79-3220 and 79-3285 and K.S.A. 2007 Supp. 75-5151, 79-201a, 79-201b, 79-201j, 79-213, 79-223, 79-5a27, 79-3271, 79-32,110, 79-32,117, 79-3606, 79-3606e and 79-4502 and repealing the existing sections. Corporate Income Tax Individual Income Tax Session Law L. 2002 ch. 109 An Act relating to taxation; allowing credits for payments to certain port authorities. Corporate Income Tax Individual Income Tax Session Law L. 2004 ch. 112 AN ACT concerning economic development; creating a Kansas bioscience authority and providing for the powers and duties thereof; providing for bioscience development and funding; establishing the Kansas center for entrepreneurship; providing for the membership and organization thereof; prescribing powers, duties and functions therefore; providing tax credits for donation in the Kansas community entrepreneurship fund; Kansas investments in major projects and comprehensive training act; rural business development tax credits; tax credits for investment in qualifying businesses; powers and duties of the Kansas technology enterprise corporation; establishing the Kansas downtown redevelopment act; establishing tax benefits for improvements made to real property; amending K.S.A. 12-1771, 12-1772, 40-2803 and 40-2804 and K.S.A. 2003 Supp. 12- 1770a, 74-50,103, 74-50,104, 74-50,107, 74-50,108, 74-8004 and 79-32,117 and repealing the existing sections; also repealing K.S.A. 74-8224, 74-8227, 74-8228 and 74-8229 and K.S.A. 2003 Supp. 74-8221, 74-8222, 74-8223, 74-8225 and 74-8226 Corporate Income Tax Individual Income Tax Session Law L. 2005 ch. 134 AN ACT concerning commerce; relating to the angel investor tax credit act; IMPACT act; amending K.S.A. 2004 Supp. 74-8131, 74-8132, 74-8133, 74-8134, 74-8135, 74-8136, 74-50,104, 74-50,105, 74-50,106 and 74-50,107 and repealing the existing sections. Corporate Income Tax Individual Income Tax Session Law L. 2005 ch. 080 AN ACT concerning economic development; concerning qualified manufacturers of cellulose film; Kansas downtown redevelopment act; amending K.S.A. 2004 Supp. 12-17,122 and 12-17,125 and repealing the existing sections. Corporate Income Tax Individual Income Tax Session Law L. 2005 ch. 118 AN ACT concerning health and health care; relating to health benefit plans and health savings accounts; income tax credits for certain employer contributions thereto; amending K.S.A. 40-2239, 40-2242 and 40-2246 and K.S.A. 2004 Supp. 40-2240 and repealing the existing sections. Corporate Income Tax Individual Income Tax Session Law L. 2007 ch. 184 AN ACT concerning economic development; extending the rural business development tax credit; regarding regional foundation funds; establishing the enterprise facilitation fund; establishing the Kansas film production tax credit act; concerning the Kansas angel investor tax credit act; amending K.S.A. 2006 Supp. 74-50,154, 74-8132, 74-8133, 74-8134 and 74-8135 and repealing the existing sections. Corporate Income Tax Individual Income Tax Session Law L. 2007 ch. 027 AN ACT concerning economic development; relating to qualified industrial manufacturers; prescribing certain transfers; establishing the special qualified industrial manufacturer fund. Corporate Income Tax Individual Income Tax Session Law L. 2007 ch. 202 AN ACT concerning disaster emergencies; relating to certain severe weather-related disasters and the state emergency fund; establishing a business restoration assistance program for certain counties; providing certain sales tax exemptions; prescribing certain powers, duties and functions; amending K.S.A. 2006 Supp. 75-3712 and repealing the existing Corporate Income Tax Individual Income Tax Session Law L. 2009 ch. 050 AN ACT concerning the Kansas investments in major projects and comprehensive training; relating to the secretary of commerce; authorizing the funding of certain economic development projects; amending K.S.A. 2008 Supp. 74-50,103 and repealing the existing section. Corporate Income Tax Individual Income Tax Session Law L. 2009 ch. 039 AN ACT concerning income taxation; relating to apportionment of business income; amending K.S.A. 2008 Supp. 79-3279 and repealing the existing section Corporate Income Tax Individual Income Tax Kansas Retailers' Sales Tax Session Law L. 2002 ch. 186 An Act relating to taxation; amending K.S.A. 79-2015, 79-3226, 79-3271, 79-32,104 and 79-3650 and K.S.A. 2001 Supp. 74-2438, 75-5154 and 79-32,105 and repealing the existing sections. Corporate Income Tax Individual Income Tax Kansas Retailers' Sales Tax Session Law L. 2010 ch. 160 AN ACT concerning taxation; relating to rate of sales taxation, distribution of revenue, refunds on sales of food, procedure for certain contracts; income taxation, credits; Kansas taxpayer transparency act; amending K.S.A. 2009 Supp. 74-72,123, 79-32,205, 79-3603, 79-3620, 79-3633, 79-3635, 79-3703 and 79-3710 and repealing the existing sections. Corporate Income Tax Individual Income Tax Kansas Retailers' Sales Tax Property Tax Session Law L. 2004 ch. 171 AN ACT concerning taxation; amending K.S.A. 17-1513, 17-1618, 17-7510, 17-7511, 17-7512, 56-1a608, 79-201f, 79-201k and 79-4508 and K.S.A. 2003 Supp. 17-2036, 17-2718, 17-4634, 17-4677, 17-7503, 17-7504, 17-7505, 17-7507, 17-7509, 17-76,125, 17-76,139, 45-221, 56-1a606, 56-1a607, 56a-1201, 56a-1202, 56a-1203, 79-5a01, 79-2017, 79-32,101, 79-32,105, 79-32,206, 79-3603, as amended by section 2 of 2004 Senate Bill No. 384, 79-3606, as amended by section 18 of 2004 House Bill No. 2713, 79-3607 and 82a-2101 and repealing the existing sections; also repealing K.S.A. 2003 Supp. 17-7508. Corporate Income Tax Individual Income Tax Motor Vehicle Fuel Tax Vehicles Session Law L. 2003 ch. 016 An Act concerning certain claims against the state, making appropriations, authorizing certain transfers, imposing certain restrictions and limitations, and directing or author- izing certain disbursements, procedures and acts incidental to the foregoing. Corporate Income Tax Individual Income Tax Privilege Session Law L. 2010 ch. 123 AN ACT concerning taxation; relating to income tax credits, limitations; intangibles tax, filing procedure; electronic filing of returns, reports or other documents; willful failure to collect taxes or to commit other violations; streamlined sales and use tax agreement conformity; establishing service fee for taxpayers on installment payment plans for delinquent tax liability; amending K.S.A. 12-1,104 and 79-32,107 and K.S.A. 2009 Supp. 74-50,154, 74-8133, 74-99c09, 79-2971, 79-3298, 79-32,100c, 79-32,211, 79-32,264, 79-3607, 79-3609, 79-3643, 79-3651, 79-3666 and 79-3672 and repealing the existing sections. Corporate Income Tax Individual Income Tax Property Tax Session Law L. 2006 ch. 209 AN ACT enacting the Kansas energy development act; concerning certain energy-related industries; providing certain income tax credits, income tax deductions and property tax exemptions relating thereto; providing for issuance of bonds and other financing for certain purposes; relating to certain permits; amending K.S.A. 79-32,120 and 79-32,138 and K.S.A. 2005 Supp. 79-32,117 and repealing the existing sections. Corporate Income Tax Individual Income Tax Property Tax Session Law L. 2007 ch. 113 AN ACT concerning energy; relating to nuclear power plants, siting permits and providing certain property tax exemptions; production of energy from renewable energy resources or technologies and use of waste energy, income tax credits and deductions and property tax exemptions; certain fuel storage and blending equipment, income tax credits and deductions and property tax exemptions; amending K.S.A. 66-1,158, 66-1,159, 66-1,159a, 66-1,161, 66-1,162, 66-1,169a and 66-1,169b and K.S.A. 2006 Supp. 66-1,160, 74-8949b, 79-229, 79-32,117, 79-32,120, 79-32,138, 79-32,218, 79-32,224, 79-32,229, 79-32,233, 79-32,234, 79-32,235, 79-32,237 and 79-32,239 and repealing the existing sections; also repealing K.S.A. 2006 Supp. 79-32,117l. Individual Income Tax Session Law L. 2002 ch. 104 An Act concerning the postsecondary education savings program; amending K.S.A. 2001 Supp. 60-2308 and 75-646 and repealing the existing sections. Individual Income Tax Session Law L. 2005 ch. 207 AN ACT concerning the Kansas national guard; providing for certain death benefits; making and concerning appropriations for the fiscal years ending June 30, 2005, June 30, 2006, June 30, 2007, June 30, 2008 and June 30, 2009, for state agencies; amending K.S.A. 75-3713b and section 47 of 2005 Senate Substitute for House Bill No. 2482 and repealing the existing sections. Individual Income Tax Session Law L. 2005 ch. 037 AN ACT concerning the division of post audit; relating to certain income tax abatements, audits and reports; amending K.S.A. 2004 Supp. 79-3233b and repealing the existing section. Individual Income Tax Session Law L. 2005 ch. 074 AN ACT concerning income taxation; relating to exemptions; payments to military personnel; amending K.S.A. 2004 Supp. 79-32,117 and repealing the existing section; also repealing K.S.A. 2004 Supp. 79-32,117j and 79-32,117k. Individual Income Tax Session Law L. 2006 ch. 058 AN ACT concerning family postsecondary education savings accounts; amending K.S.A. 2005 Supp. 75-646 and repealing the existing section. Individual Income Tax Session Law L. 2006 ch. 203 AN ACT concerning income taxation; relating to checkoffs for breast cancer research and military emergency relief; withholding, filing requirements; deductions, qualified tuition programs; net operating loss; credits, adoption and employment of certain members of armed forces; reporting requirements; amending K.S.A. 74-50,132 and 79-32,202 and K.S.A. 2005 Supp. 79-3299, 79-32,117, 79-32,143, 79-32,153 and 79-32,160a and repealing the existing sections. Individual Income Tax Session Law L. 2006 ch. 104 AN ACT concerning the Kansas national guard; relating to periods of state active duty; cost of certain health insurance; amending K.S.A. 2005 Supp. 79-32,213 and repealing the existing section. Individual Income Tax Session Law L. 2007 ch. 021 AN ACT concerning income taxation; relating to apportionment of net income; amending K.S.A. 2006 Supp. 79-3279 and repealing the existing section. Individual Income Tax Session Law L. 2007 ch. 191 AN ACT concerning the Kansas public employees retirement system and systems thereunder; investment standards, prohibited investments and divestment, conditions and procedures; purchase of participating service credit; exemption from taxation of benefits; disability benefits for certain members; amending K.S.A. 74-4923 and 74-4960 and repealing the existing sections. Individual Income Tax Session Law L. 2008 ch. 120 AN ACT concerning the economic revitalization and reinvestment act; relating to the secretary of commerce and the Kansas development finance authority; authorizing the issuance of bonds for certain economic development projects; amending K.S.A. 2007 Supp. 74-50,136 and repealing the existing section. Individual Income Tax Session Law L. 2009 ch. 115 AN ACT concerning the minimum wage and maximum hours law; amending K.S.A. 44-1203 and repealing the existing section. Individual Income Tax Session Law L. 2009 ch. 053 AN ACT concerning the economic revitalization and reinvestment act; relating to the secretary of commerce and the Kansas development finance authority; authorizing the issuance of bonds for certain economic development projects; amending K.S.A. 2008 Supp. 74-50,136 and repealing the existing section. Individual Income Tax Session Law L. 2010 ch. 035 AN ACT concerning trusts and trustees; relating to the uniform principal and income act; amending K.S.A. 58-9-409 and 58-9-505 and repealing the existing sections. Individual Income Tax Session Law L. 2010 ch. 144 AN ACT concerning economic development; pertaining to the economic revitalization and investment act; authorizing the issuance of bonds for certain economic development projects; pertaining to the promoting employment across Kansas act; pertaining to qualifications for benefits under such act; duties of secretary of revenue; reporting requirements; amending K.S.A. 2009 Supp. 74-50,103, 74-50,136, 74-50,210, 74-50,211, 74-50,212, 74-50,213, 74-50,214, 79-3234, 79-32,153, 79-32,160a and 79-32,243 and repealing the existing sections. Individual Income Tax Corporate Income Tax Session Law L. 2006 ch. 118 AN ACT concerning employment; relating to the employment relationship between an owner-operator and a licensed motor carrier; relating to misclassification of employees; amending K.S.A. 2005 Supp. 79-3234 and repealing the existing section. Individual Income Tax Motor Vehicle Fuel Tax Session Law L. 2006 ch. 142 AN ACT making and concerning appropriations for the fiscal years ending June 30, 2006, June 30, 2007, and June 30, 2008, for state agencies; authorizing certain transfers, capital improvement projects and fees, imposing certain restrictions and limitations, and directing or authorizing certain receipts, disbursements and acts incidental to the foregoing; amending K.S.A. 55-193 and K.S.A. 2005 Supp. 2-223, 75-2319, 76-775, 79-2959, 79-2964, 79-3425c, 79-3425i and 82a-953a and repealing the existing sections. Individual Income Tax Motor Vehicle Fuel Tax Session Law L. 2007 ch. 180 AN ACT relating to energy; relating to petroleum products; concerning electric generation facilities; relating to contracts for parallel generation services, providing for the issuance of bonds; relating to renewable fuel; providing for certain incentives relating to renewable fuels; amending K.S.A. 55-422, 55-426, 66-1,184, 83-221 and 83-401 and K.S.A. 2006 Supp. 65-34,132, as amended by section 4 of 2007 Senate Bill No. 190, 79-32,201 and 79-34,155 and repealing the existing sections. Individual Income Tax Privilege Session Law L. 2005 ch. 104 AN ACT enacting the individual development account program act; prescribing certain duties and responsibilities on the department of commerce; amending K.S.A. 74-5005 and K.S.A. 2004 Supp. 79-32,117 and repealing the existing sections; also repealing K.S.A. 79-32,117h and K.S.A. 2004 Supp. 79-32,117j and 79-32,117k. Individual Income Tax Property Tax Vehicles Session Law L. 2009 ch. 143 AN ACT reconciling amendments to certain statutes and making certain technical changes related thereto; amending K.S.A. 16a-6-117, as amended by section 23 of 2009 Senate Bill No. 240, 20-3201, 21-3826, as amended by section 1 of 2009 Senate Bill No. 237, and 72-4423, as amended by section 11 of 2009 House Bill No. 2003, and K.S.A. 2008 Supp. 8-126, as amended by section 4 of 2009 Senate Bill No. 275, 8-1567, as amended by section 5 of 2009 Senate Substitute for House Bill No. 2096, 8-2110, as amended by section 1 of 2009 Senate Bill No. 158, 12-5242, 19-101a, 20-367, 22-3716, 25-4156, 25-4169a, 28-172a, as amended by section 15 of 2009 Senate Bill No. 66, 38-2211, 38-2255, as amended by section 6 of 2009 Senate Bill No. 134, 45-221, as amended by section 27 of 2009 House Bill No. 2052, 59-104, as amended by section 19 of 2009 Senate Bill No. 66, 60-1621, as amended by section 22 of 2009 Senate Bill No. 66, 60-2001, as amended by section 23 of 2009 Senate Bill No. 66, 60-4104, as amended by section 1 of 2009 Substitute for Senate Bill No. 28, 61-2704, as amended by section 25 of 2009 Senate Bill No. 66, 61-4001, as amended by section 26 of 2009 Senate Bill No. 66, 65-1643, 65-2878, 66-2005, 72-6448, 75-7c04, as amended by section 2 of 2009 House Bill No. 2308, 75-7427, 76-3110, 79-213, 79-5a27 and 79-32,117 and section 16 of 2009 House Bill No. 2236 and repealing the existing sections; also repealing K.S.A. 20-3201, as amended by section 1 of 2009 House Bill No. 2111, 21-3826, as amended by section 27 of 2009 House Bill No. 2236, 65-4142, as amended by section 1 of 2009 House Bill No. 2059, and 76-3110, as amended by section 36 of chapter 145 of the 2004 Session Laws of Kansas, and K.S.A. 2008 Supp. 8-126, as amended by section 4 of 2009 House Bill No. 2152, 8-1567, as amended by section 19 of 2009 House Bill No. 2236, 8-2110, as amended by section 3 of 2009 Senate Bill No. 66, 12-1773a, 12-5242a, 12-5242b, 19-101m, 20-367, as amended by section 2 of 2009 House Bill No. 2111, 22-3716a, 25- 4156a, 25-4169b, 28-172a, as amended by section 3 of 2009 House Bill No. 2111, 38-2211a, 38-2255, as amended by section 47 of 2009 House Bill No. 2236, 39-756d, 45-221, as amended by section 2 of 2009 Senate Bill No. 87, 45-229b, 59-104, as amended by section 4 of 2009 House Bill No. 2111, 60-1621, as amended by section 5 of 2009 House Bill No. 2111, 60-2001, as amended by section 6 of 2009 House Bill No. 2111, 60-2102a, 60-2403a, 60-4104, as amended by section 51 of 2009 House Bill No. 2236, 61-2704, as amended by section 7 of 2009 House Bill No. 2111, 61-3003a, 61-4001, as amended by section 8 of 2009 House Bill No. 2111, 65-1643b, 65-2878b, 66-2005a, 72-6433c, 72-6448, as amended by section 1 of 2009 House Bill No. 2002, 75-7c04, as amended bysection 60 of 2009 House Bill No. 2236, 75-7427a, 79-213e, 79-5a27a and 79-32,117mand section 1 of 2009 Senate Substitute for House Bill No. 2126. Individual Income Tax Vehicles Session Law L. 2004 ch. 128 AN ACT concerning insurance; pertaining to the use of mortality tables; relating to the assumption reinsurance agreements; relating to group life insurance; relating to motor vehicle insurance; relating to contracts of stock insurance companies; relating to required provisions of certain accident and health policies; relating to the effect of health savings accounts on certain types of coverage; relating to income tax deduction for long-term care insurance premium costs; amending K.S.A. 8-173, 40-306, 40-409, 40-433, 40-2202 and K.S.A. 2003 Supp. 40-2,105 and 79-32,117 and repealing the existing sections. Individual Income Tax Withholding and Declaration of Estimated Session Law L. 2007 ch. 154 AN ACT concerning income taxation; relating to withholding; publicly held partnerships; treatment of social security benefits for income tax purposes; earned income credit; amending K.S.A. 2006 Supp. 79-3299, 79-32,100e, 79-32,117, as amended by section 8 of 2007 House Bill No. 2419, and 79-32,205 and repealing the existing sections. Inheritance Tax Intangible Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Marijuana and Controlled Substances Mineral Severance Tax Motor Vehicle Fuel Tax Other Privilege Property Tax Public Water Supply Fee Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Vehicles Rental Excise Tax Water Protection Fee Withholding and Declaration of Estimated Tax (Not Categorized)