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Show details for Alcoholic Beverage ControlAlcoholic Beverage Control
Show details for AllAll
Show details for BingoBingo
Show details for Cereal Malt Beverages and Malt ProductsCereal Malt Beverages and Malt Products
Show details for Cigarette and Tobacco ProductsCigarette and Tobacco Products
Show details for Clean Drinking Water FeeClean Drinking Water Fee
Show details for Corporate Income TaxCorporate Income Tax
Show details for Corporation FranchiseCorporation Franchise
Show details for Corporation Franchise TaxCorporation Franchise Tax
Show details for Dry Cleaning Environmental SurchargeDry Cleaning Environmental Surcharge
Show details for Dry Cleaning Solvent FeeDry Cleaning Solvent Fee
Show details for Estate TaxEstate Tax
Show details for Food Sales Tax RefundFood Sales Tax Refund
Show details for Franchise TaxFranchise Tax
Show details for Gallonage TaxGallonage Tax
Show details for Grain TaxGrain Tax
Show details for Homestead Property Tax RefundsHomestead Property Tax Refunds
Hide details for Individual Income TaxIndividual Income Tax
Individual Income Tax2014 Enrolled Bill2014 Senate Substitute for House Bill 2506AN 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 Tax2014 Enrolled Bill2014 Substitute for House Bill 2430AN 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 Tax2014 Enrolled Bill2014 Substitute for House Bill 2681AN 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 Bill2014 Senate Bill 265AN 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 Bill2014 House Bill 2057AN 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 Bill2014 House Bill 2643AN 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 Bill2014 House Bill 2143AN 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 GuideGuidance on new Kansas expensing deductionGuidance on new Kansas expensing deduction
Individual Income TaxInfo GuideKS-2848Servicemember Civil Relief Act (SCRA)
Corporate Income Tax
Individual Income Tax
KAR92-12-109Report of income adjusted by internal revenue service.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-113Credit for property tax paid on commercial and industrial machinery and equipment; tax receipts.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-120Definition of qualified taxpayer.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-121Incurred qualified expenditures.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-130Amount of tax credit.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-141Tax credit agreement.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-142Tax credit application.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-143Quarterly reports.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-144Reallocation of credits.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-145Transfer of tax credits.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-146Definitions
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-147Tax credit agreement.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-148Tax credit application.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-149Quarterly reports.
Corporation Franchise
Individual Income Tax
Privilege
KAR92-12-140Definitions.
Individual Income TaxKAR92-4-1revoked Jan. 1, 1968.)

Individual Income TaxKAR92-12-4aResident individual.
Individual Income TaxKAR92-12-66aAbatement of final tax liabilities.
Individual Income Tax
Corporate Income Tax
KAR92-12-1revoked May 1,
1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12a-1revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-2revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12a-2revoked March 29, 200
Individual Income Tax
Corporate Income Tax
KAR92-12-3revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12a-3revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-4revoked March 24, 2006
Individual Income Tax
Corporate Income Tax
KAR92-12a-4revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-5 revoked March 24, 2006
Individual Income Tax
Corporate Income Tax
KAR92-12a-5 revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-6Resident status of certain individuals.
Individual Income Tax
Corporate Income Tax
KAR92-12a-6revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12a-7revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-7revoked May 1,
1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12a-8revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-8Corporation.
Individual Income Tax
Corporate Income Tax
KAR92-12-9revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12a-9revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12a-10revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12a-11revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-11Credits for income taxes paid to other states.
Individual Income Tax
Corporate Income Tax
KAR92-12a-12revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-12revoked, E-80-2, Jan. 18, 1979;
revoked May 1, 1979.)

Individual Income Tax
Corporate Income Tax
KAR92-12a-13revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-13revoked,
E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

Individual Income Tax
Corporate Income Tax
KAR92-12a-14revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-14Persons and organizations exempt from Kansas income tax.
Individual Income Tax
Corporate Income Tax
KAR92-12-15revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12a-15revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-16Change of accounting period.
Individual Income Tax
Corporate Income Tax
KAR92-12a-16revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12a-17revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-17revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12a-18revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12a-19 revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-19Limitation of tax-spreadback rule.
Individual Income Tax
Corporate Income Tax
KAR92-12a-20revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-20Change from accrual to installment method of accounting.
Individual Income Tax
Corporate Income Tax
KAR92-12-21revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12a-21revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12a-22 revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-22revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-23revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12a-23revoked March 29, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-24revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-25revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-27Kansas deduction of an individual.
Individual Income Tax
Corporate Income Tax
KAR92-12-28revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-29revoked May 10, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-30revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-31revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-32revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-33revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-34revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-35revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-36revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-37revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-38revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-39revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-40revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-41revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-42revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-43revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-44revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-45revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-47Distribution withholding.
Individual Income Tax
Corporate Income Tax
KAR92-12-48revoked May
1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-49revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-50revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-51revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-52Consolidated returns.
Individual Income Tax
Corporate Income Tax
KAR92-12-53Methods of determining income allocable to Kansas business.
Individual Income Tax
Corporate Income Tax
KAR92-12-54revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-55Returns; who shall file.
Individual Income Tax
Corporate Income Tax
KAR92-12-56revoked May 10, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-57Records and income tax forms.
Individual Income Tax
Corporate Income Tax
KAR92-12-58Payment of tax; receipt; insufficient fund checks.
Individual Income Tax
Corporate Income Tax
KAR92-12-59revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-60revoked, L. 1980, ch. 344, May 1, 1980.)

Individual Income Tax
Corporate Income Tax
KAR92-12-61revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-62revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-63revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-64Claims for refund by taxpayers.
Individual Income Tax
Corporate Income Tax
KAR92-12-65Powers of the director of taxation.
Individual Income Tax
Corporate Income Tax
KAR92-12-66revoked July 27, 2001
Individual Income Tax
Corporate Income Tax
KAR92-12-67Extension of time for filing returns.
Individual Income Tax
Corporate Income Tax
KAR92-12-68revoked May 10, 2002
Individual Income Tax
Corporate Income Tax
KAR92-12-69revoked, L. 1980, ch. 344, May 1, 1980.)

Individual Income Tax
Corporate Income Tax
KAR92-12-70revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-71Business and nonbusiness income defined.
Individual Income Tax
Corporate Income Tax
KAR92-12-72Two or more businesses of a single taxpayer.
Individual Income Tax
Corporate Income Tax
KAR92-12-73Business and nonbusiness income; application of definitions.
Individual Income Tax
Corporate Income Tax
KAR92-12-74Proration of deductions.
Individual Income Tax
Corporate Income Tax
KAR92-12-75Definitions.
Individual Income Tax
Corporate Income Tax
KAR92-12-76Apportionment.
Individual Income Tax
Corporate Income Tax
KAR92-12-77Combined income method of reporting.
Individual Income Tax
Corporate Income Tax
KAR92-12-78Allocation.
Individual Income Tax
Corporate Income Tax
KAR92-12-79Consistency and uniformity in reporting.
Individual Income Tax
Corporate Income Tax
KAR92-12-80Taxable in another state; in general.
Individual Income Tax
Corporate Income Tax
KAR92-12-81Taxable 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
KAR92-12-82Taxable in another state; when a state has jurisdiction to subject a
taxpayer to a net income tax.
Individual Income Tax
Corporate Income Tax
KAR92-12-83Apportionment formula.
Individual Income Tax
Corporate Income Tax
KAR92-12-84Property factor; in general.
Individual Income Tax
Corporate Income Tax
KAR92-12-85Property factor; property used for the production of business income.
Individual Income Tax
Corporate Income Tax
KAR92-12-86Property factor; consistency in reporting.
Individual Income Tax
Corporate Income Tax
KAR92-12-87Property factor; numerator.
Individual Income Tax
Corporate Income Tax
KAR92-12-88Property factor; valuation of owned property.
Individual Income Tax
Corporate Income Tax
KAR92-12-89Property factor; valuation of rented property.
Individual Income Tax
Corporate Income Tax
KAR92-12-90Property factor; averaging property values.
Individual Income Tax
Corporate Income Tax
KAR92-12-91Payroll factor; in general.
Individual Income Tax
Corporate Income Tax
KAR92-12-92Payroll factor; denominator.
Individual Income Tax
Corporate Income Tax
KAR92-12-93Payroll factor; numerator.
Individual Income Tax
Corporate Income Tax
KAR92-12-94Payroll factor; compensation paid in this state.
Individual Income Tax
Corporate Income Tax
KAR92-12-95Sales factor; in general.
Individual Income Tax
Corporate Income Tax
KAR92-12-96Sales factor; denominator.
Individual Income Tax
Corporate Income Tax
KAR92-12-97Sales factor; numerator.
Individual Income Tax
Corporate Income Tax
KAR92-12-98Sales factor; sales of tangible personal property in this state.
Individual Income Tax
Corporate Income Tax
KAR92-12-99Sales factor; sales of tangible personal property to United States
government in this state.
Individual Income Tax
Corporate Income Tax
KAR92-12-100Sales factor; sales other than sales of tangible personal property
in this state.
Individual Income Tax
Corporate Income Tax
KAR92-12-101Special rules; in general.
Individual Income Tax
Corporate Income Tax
KAR92-12-102Special rules; property factor.
Individual Income Tax
Corporate Income Tax
KAR92-12-103Special rules; sales factor.
Individual Income Tax
Corporate Income Tax
KAR92-12-104revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-105Contribution to income; debtor setoff.
Individual Income Tax
Corporate Income Tax
KAR92-12-106Composite returns for nonresident partners and shareholders.
Individual Income Tax
Corporate Income Tax
KAR92-12-107and 92-12-108 Reserved.
Individual Income Tax
Corporate Income Tax
KAR92-12-110Combined income method of reporting; surtax exemption.
Individual Income Tax
Corporate Income Tax
KAR92-12-111Special rules; airlines.
Individual Income Tax
Corporate Income Tax
KAR92-12-112Sales factor numerator; assignment of sales of a corporation which
is a member of a unitary group of corporations.
Corporate Income Tax
Individual Income Tax
KSA74-50,213Application process; agreement with secretary of commerce;
participation in other programs; limitation on total amount of benefits.
Corporate Income Tax
Individual Income Tax
KSA74-50,212Qualified company; eligibility requirements; benefits; retention
incentives.
Corporate Income Tax
Individual Income Tax
KSA74-50,219Promoting employment across Kansas; legislative members
prohibited from benefiting under act; when.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8114Disposition of moneys.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8113Employees of Kansas technology enterprise corporation.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8122Abolishing 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
KSA74-8112Severability.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8115Citation of act.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8116State patent depository library; designation of state
agency therefor; grant to establish.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8107Applied 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
KSA74-8126Same; transfer of property and records to secretary or department of
commerce; resolution of conflicts.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8108Small business innovation research matching grant bridge financing
programs.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8108aReview of small business innovation research bridge financing
program.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8109Seed-capital fund, creation, sources, uses; investment committee;
limitation on certain investments.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8128Same; succession of certain powers, duties and functions of Kansas
technology corporation by board of regents.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8125Same; succession to powers, duties and functions of Kansas technology
enterprise corporation by secretary and department of commerce.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8130aEffective date for certain sections.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8129Same; transfer of certain property and records to board of regents;
resolution of conflicts.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8134Qualified 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
KSA74-8104Powers; exemption from state purchasing laws; certain records secure.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8132Definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8131Citation of act; purpose.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8127Same; 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
KSA74-8110Technology transfer and technical referral services; clearinghouse;
technical information data bases; industrial liaison offices.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8103Definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8123Abolition of Kansas technology enterprise corporation.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8124Same; 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
KSA74-8130Same; rights preserved in legal actions and proceedings.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8106 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
KSA74-8111 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
KSA74-8135Same; designation upon determination that criteria satisfied;
reporting requirements.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8136Same; 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
KSA74-8133Tax 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
KSA74-8210Severability of act.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8208State not liable to investors in Kansas Venture Capital,
Inc.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8202Definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8207Limitation on tax credits.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8203Kansas Venture Capital, Inc.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8209Audit by legislative division of post audit.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8205Tax credits for investment in stock of Kansas Venture
Capital, Inc.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8201Kansas statewide risk capital system; purposes.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8211Expiration of sections.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8206 Income tax credit for investment in stock of Kansas Venture Capital,
Inc.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8204Annual report by Kansas venture capital, inc.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8307Same; 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
KSA74-8305Rules and regulations.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8301Citation of act.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8309Same; decertification; effect on tax credits.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8311State not liable to investors in Kansas venture capital
companies.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8306Kansas venture capital companies; certification of,
application, requirements, notification; duties of secretary; rules and
regulations.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8304aSame; acquisition by transfer of interest from investors
exempt from taxation; conditions; limitations; documentation.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8308Same; 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
KSA74-8303Definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8302Purpose of act.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8318Same; conflict of interest provisions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8319Same; definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8316 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
KSA74-8304 Tax credit for investments in certified Kansas venture capital
companies by corporations; determination and allowance.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8310Annual report by secretary; contents.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8317Same; reporting requirements.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8403Same; requirements to continue certification; annual
review by secretary of commerce; decertification, when.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8404Same; voluntary decertification, procedure.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8402Same; certification of local seed capital pools;
applications, requirements; rules and regulations.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8406Same; state not liable to investors in local seed capital
pools.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8401 Local seed capital pools; income tax credit for cash investment by
corporations; limitations; definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8405Annual report of secretary of commerce; contents.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8902Definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8937Same; pledgeable revenues; limitations.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8919Repayment of amounts advanced from state general fund;
deferral provided.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8908Bonds and interest exempt from taxation.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8916Construction of act.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8921Bonds for projects in redevelopment districts;
establishment of redevelopment district; maximum maturity of bond; feasibility
study.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8903Kansas 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
KSA74-8914Services to authority by state agencies and officers.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8939Bonds for certain electric generation facilities.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8905Same; issuance of bonds; authorized projects; limitations
and conditions; proceeds, disposition.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8904Same; general powers of authority.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8901Citation of act.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8918Bonds for loans to public water supply systems.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8910Exemption from liability of director, officers and
employees of authority.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8907Same; manner of bond sale; execution of bonds; seal of
authority; payment of bonds, obligation of authority, security.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8922Same; preparation of redevelopment plan; submittal to
board of county commissioners; responsibility for environmental remediation.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8928Same; agreements to implement redevelopment projects.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8913Reports of authority to governor and legislature, when;
contents.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8930Same; reimbursement of Wyandotte county; secretary of
commerce certification of expenses.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8938Same; collection and remittance of state and local sales
tax proceeds.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8940Bonds for pollution control devices at certain electric
generation facilities.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8929Same; county sales tax authorized; collection and
distribution; renewal and redistribution of tax.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8909Pledges of authority valid and binding.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8926Same; 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
KSA74-8915Financial interest in contracts and agreements of
authority prohibited.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8911Special funds or accounts authorized.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8927Same; remittal of pledged revenues; credit to
redevelopment bond fund; distribution.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8936Bonds for a multi-sport athletic complex; definitions;
procedures; feasibility study.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8923Same; use of bond proceeds and funds from other
authorized sources.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8906Same; 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
KSA74-8912Refunding bonds authorized; disposition of proceeds;
manner of sale and security.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8920Bonds for state agency or IMPACT act projects; condition
precedent to issuance; involvement of pooled money investment board.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8941Same.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8924Same; sources of revenue to finance the bonds.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8917Bonds for loans to community mental health, intellectual disability
and drug and alcohol abuse services providers.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8925Same; taxing subdivision and real property taxes defined;
assessment and distribution of taxes; pledge of tax increment portion of
taxes.
Individual Income TaxKSA39-7,132Aid 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 TaxKSA74-49,105Same; retirement benefit exempt from taxes and legal
process; exception, qualified domestic relations order.
Individual Income TaxKSA74-4978gPreservation 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 TaxKSA74-4924False 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 TaxKSA74-4915 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 TaxKSA74-4923 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 TaxKSA74-4918 Retirement benefit options; elections of member and spouse;
cancellation in certain circumstances; joint annuitants.
Individual Income TaxKSA74-4919 Member contributions; deductions; disposition; interest; employer
pickup of member contributions.
Individual Income TaxKSA74-4914fNormal 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 TaxKSA74-4914dCertain employees of department of corrections; employer
contribution rate.
Individual Income TaxKSA74-4914Normal 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
KSA79-32,100cSame; failure to withhold, consequences; persons
designated as employers.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,101Declaration of estimated tax, when; procedure.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,106Employers' and fiduciaries' liability for tax required
to be withheld.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,115Rules pertaining to husbands and wives.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,117aCompensation of persons missing in action or prisoners
of war during Vietnam conflict exempt from Kansas income tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,108Severability; captions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,117dCompensation 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
KSA79-32,136Kansas taxable income of a nonresident estate or trust.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,133Determination of distributive share.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,129Partners, not partnership, subject to tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,140Credit for taxes paid in section 337 liquidation.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152lApplication of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,139Taxation of subchapter S corporate income.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152qApplication of 79-32,117.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152nApplication of 79-32,176.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,153Credit against tax for establishment of qualified
business facility; conditions; amount; limitations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,157Same; termination and resumption of operation of
qualified business facility; credit allowable, when.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,175Credit against tax for making taxpayer's principal
dwelling or property accessible to persons with a disability; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,160cApplication of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,159Application of 79-32,111 and 79-32,153 to 79-32,158.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,188Severability of provisions of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,178Rules and regulations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,191Application of 79-32,190.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,198Same; duties of director of community development of
department of commerce; rules and regulations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,196Same; eligibility criteria for credit; limited
retroactivity.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,224Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,217Refineries; credit for certain investments;
definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,209Federal innocent spouse rule conformity.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,235Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,232Same; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,240Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,264Limitations on tax credits; credits allowed and amounts
to be carried forward.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,248Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,259Same; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,253Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,250Waste heat utilization system at electric generation
facility; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,245Renewable electric cogeneration facilities; credits for
certain investments; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221jKansas breast cancer research fund checkoff; disposition
of moneys; required report.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3201Title.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233Powers of secretary or designee.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3235bProcedures for the issuance of warrants and the levy
upon property resulting from tax delinquency.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3229Jeopardy assessments, when; procedures; closing of
taxable period.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3223Records and special returns.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3269Tax treatment of professional employer organizations;
definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268gSame; waiver of penalties.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3283Same; payroll factor.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3236Rules and regulations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3276Same; capital gains and losses from sales of property.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3273Same; taxpayer taxable in another state.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3240Application of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3287Same; sales in state; income-producing activity.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3285Same; sales factor.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3289Same; construction of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3292Same; act supplemental to income tax act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3293aApplication of 79-3271, 79-3279 and 79-3288b.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3298Withholding tax from wages; employers' return filing
requirements; remittance of tax, when.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,100bSame; liability of employer or payer for payment;
employee action prohibited.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,102Same; time of filing of certain declarations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,100dSame; withholding amounts method of calculation;
agreements with other states and the federal government.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,104Amount paid upon declarations of estimated tax;
payments as credit against income tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,107bApplication of 79-32,101, 79-32,102, 79-32,103 and
79-32,107.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,110aTax imposed on ordinary income portions of lump sum
distributions from pension and other plans.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,130Partners and partnerships; federal income tax
provisions applicable in determining Kansas taxable income; exceptions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,121aApplication of 79-32,121.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,116Kansas taxable income of an individual.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,117bSame; abatement and refund of taxes paid; claims.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,114Accounting periods and methods.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,134Kansas taxable income of a resident estate or trust.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,135Share of a resident estate, trust, or beneficiary in
Kansas fiduciary adjustments.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,137Share of a nonresident estate, trust or beneficiary in
income from sources within Kansas.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,140aAccrual of interest and penalties on underpayment or
overpayment of income tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152mApplication of 79-3230, 79-32,101 and 79-32,107.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152oApplication of 79-32,117.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,160Title of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,156Same; 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
KSA79-32,159bApplicability of 1986 amendments.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,155Same; election to defer credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152rApplication of 79-1117 and 79-32,176.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,181aCredit against tax for interest rate reductions on
certain agricultural production loans.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,160eApplication of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,189Application of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,205Earned income tax credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,199Application of 79-32,194 through 79-32,198.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,192Credit against tax for purchase costs of equipment used
in manufacture of products from postconsumer waste; limitations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,194Community services contribution income and privilege
tax credit; citation of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,216Citation of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,211aCredit against tax for contributions for restoration,
preservation or operation of certain historic sites.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,223Crude oil or natural gas pipelines; credits for certain
investments; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,229Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,225Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,218Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,226Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,220Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,243Information required by taxpayer to claim income tax
credits.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,234Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,238Integrated coal gasification power plants; credits for
certain investments; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,251Biofuel storage and blending equipment; credits for
certain investments; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,233Biomass-to-energy plants; credits for certain
investments; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,246Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,244Credit for compensation paid by employers to employees
who are members of national guard and reserved forces.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,256Carbon dioxide capture, sequestration or utilization
machinery or equipment; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,257Citation of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,254Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,252Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221fKansas World War II Memorial Fund income tax checkoff;
disposition of proceeds.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221iKansas military emergency relief fund checkoff;
disposition of moneys.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3235Collection of delinquent taxes; tax lien.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3230Periods of limitation; extension agreements; notice of
agreement with internal revenue service.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233jOffset of tax overpayments against tax underpayments.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3239Severability.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233aCompromise of delinquent income taxes of taxpayers;
procedure; rules and regulations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3235aProcedures for the issuance of warrants and the levy
upon property resulting from tax delinquency.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268fSame; duty of department to comply with taxpayer's
designation of representative.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268eSame; department of revenue correspondence with
taxpayer; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268cSame; waiver of penalties.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3274Apportionment of net income; nonbusiness income
allocation.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3271Apportionment of net income; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3280Same; property factor defined.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3272Same; allocation and apportionment.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3281Same; property owned or rented, value; net annual rate.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3282Same; average value of property.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3293Same; application of 79-3271 to 79-3292.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3286Same; sales of tangible personal property in state.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3293bApplication of 79-3271 and 79-3279.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3294bSame; bond to secure collection.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3299Same; employers' annual statement; furnishing to
employee; penalty for failure to furnish such statement.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3296Withholding tax; employer's requirement to withhold;
agreements of the secretary.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,121Kansas personal exemption of an individual.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,107Penalties 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
KSA79-32,112aSecretary of revenue authorized to promulgate tax
tables for use by individuals; use of tables optional.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,159aApplication of 79-32,153 and 79-32,154.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,117eFederal income tax rebate exempt from Kansas income
tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,103Time of payment of estimated tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,160bPlanned project within existing enterprise zone; tax
election; prior act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,197Same; amount of credit, carryover.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,227Same; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,219Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,211Credit against tax for certain historic structure
rehabilitation expenditures; limitations; definitions; sale or assignment.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,199bApplication of 79-32,195, 79-32,197 and 79-32,197a.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,228Integrated coal or coke gasification nitrogen
fertilizer plants; credits for certain investments; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,239Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,249Same; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221dDesignation of income tax refund for nongame wildlife
improvement program; form.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3222Report of moneys paid or payable during taxable year; who
to make return; failure to report, penalties.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3222aMining production payment reports required; withholding
of production payments, procedures; penalties.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268bSame; duty of department to comply with taxpayer's
designation of representative.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233eAbatement of certain income tax liabilities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3279Apportionment of net income; apportionment of business
income; requirements; procedures.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3228aFailure to file or filing of insufficient return,
mandamus action permitted.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3284Same; compensation for services; when payment in state.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3288aProcedure for transitional adjustment for change of
accounting methods of certain taxpayers.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3294aWithholding tax; injunctions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,141Allocation of income and deductions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,131Partnership modification for a partner.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,142Consolidated returns.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,100Same; nondeductibility of withholding; credit allowed;
refunds.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,100aWithholding tax; deduction by payer required.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,113Exempted organizations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,108aWithholding registration certificate required;
procedure.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,105Withholding 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
KSA79-32,117cSame; compensation defined.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152pApplication of 79-32,110, 79-32,119 and 79-32,120.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,158Same; rules and regulations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,159cApplication 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
KSA79-32,179Application of 79-1117, 79-1118, 79-32,117 and
79-32,175 to 79-32,178.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,199aApplication of 79-32,195, 79-32,197 and 79-32,197a.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,197aSame; assignability of credits.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,180Application of 79-32,175 to 79-32,177, inclusive.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,181Credit against tax for interest rate reduction for
agricultural production loan by production credit association.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,221Same; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,230Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,231Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,236Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,241Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,247Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,258Film production; credit for certain eligible production
expenses; eligibility requirements; application.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,255Same; accelerated depreciation; deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,260Same; expiration of act; amount, limitations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3220Requirements for individuals, corporations, fiduciaries
and partnerships with regard to returns.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3225Time for payment of tax; cancellation of tax; extension
of time; interest.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268Taxpayer bill of rights and privileges.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233iSame; uncollectible accounts; account $25 or less or
delinquent more than 7 years; basis for determination.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268aTaxpayer bill of rights; department of revenue
correspondence with taxpayer; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233hSame; uncollectible accounts; death of individual or
dissolution of corporation.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268hSame; closing letters.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268dSame; closing letters.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3275Same; rents and royalties; extent of utilization of
tangible personal property.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3278Same; patent and copyright royalties.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3288Procedure where allocation does not fairly represent
taxpayer's business activity; burden of proof of tax evasion.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3288bElection of treatment of income; timing; duration.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3294Withholding tax; title; relationship to Kansas income tax
act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3295Withholding tax; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,107aApplication of 79-32,107.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,237Same; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,262Tax 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
KSA79-3277Same; interest and dividends.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,206Credit for property tax paid on commercial and industrial machinery
and equipment.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,160gLimitation on credits earned through Kansas enterprise zone act
and the job expansion and investment tax credit act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233bSame; annual report by director; filing.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,207 Kansas income tax credit for corporations for plugging abandoned
oil or gas well.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,222 Same; credit for certain environmental compliance expenditures.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,143 Kansas net operating loss for corporations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,210 Kansas income tax credit for property tax paid by telecommunication
companies which are corporations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,190 Child day care assistance tax credit for corporations; amount.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,268 Continuation of certain nonrefundable credits pursuant to the law
at the time such credit was earned.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,201 Kansas income tax credit for corporations for alternative-fueled
motor vehicle property expenditures.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,128 Individual who is Kansas resident for part of year, election;
computation of tax; modifications.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221e Disposition of moneys received pursuant to 79-3221d; limitation on
expenditures.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,204 Kansas income tax credit for corporations for required improvements
to qualified swine facility.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,203 Tax credits for expenditures related to nongame and endangered
species.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,154 Same; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221h Plant and animal disease and pest control fund.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,212 Kansas income tax credit for single city port authority.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,111 Credits against tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221m Kansas creative arts industries commission checkoff fund;
disposition of moneys.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,214 Amended returns to be filed by taxpayers receiving certain
refund of property taxes.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,160aTax credits for establishment of qualified business facility;
conditions; amount; limitations; investment in certain counties.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,182bCredit against tax for corporations for certain research and
development activity expenditures.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,261Tax credit for certain contributions to community college,
technical college or postsecondary educational institution.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,119Kansas standard deduction of an individual.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,266Tax credit for taxpayers who receive income from business
activities of certain qualified companies.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,215Credit for business firms paying salary to teachers employed
pursuant to a partnership agreement with school district.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,109Definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,118Kansas deduction of an individual.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3226Examination 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
KSA79-32,193Military 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
KSA79-3221kKansas hometown heroes fund checkoff; disposition of moneys.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,177Credit 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
KSA79-3228Penalties and interest.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221gSenior Citizens Meals on Wheels Contribution Program income tax
check-off; disposition of proceeds.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,195Tax credits for community services contributions; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,202aTax credit for adoption expenses.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,200Kansas 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
KSA79-32,143aExpense 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
KSA79-3233gSame; 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
KSA79-3234Tax information; preservation; limits on dissemination and use;
penalty for violations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221Returns; 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
KSA79-32,263Tax credit for property taxes paid by certain senior citizens;
selective assistance for effective senior relief (SAFESR).
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,138Kansas taxable income of corporations; addition and subtraction
modifications.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,176aSame; amount; carryover to subsequent taxable years; credit
refundable, when.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,267Tax credit for taxpayers domiciled in a rural opportunity
zone.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,271Tax credit for certain taxpayers who purchased food in this
state.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,117Kansas adjusted gross income of an individual; addition and
subtraction modification.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,120Kansas itemized deductions of an individual.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,265Limitation on income tax credits allowed; valid social security
numbers required.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,269Tax rate reductions; procedures.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,110Tax imposed; classes of taxpayers; rates.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221oIndividual tax returns; line for reporting compensating use
tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221nLocal school district contribution program checkoff; disposition
of moneys.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-138Same; election procedure; notice of election.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-140Cities prohibited from levying taxes on income; exception.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-143City vehicle tax authorized; tax situs; amount of tax.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-146Same; use of tax proceeds.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-138aInitiative election on levying tax or other revenue
measure.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-142Cities 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
KSA12-148Same; contract provisions; apportionment of revenues.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-147Tax 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
KSA12-144Same; approval by election required.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-137Limitations 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
KSA12-145Same; exemptions.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-138bContinuation in effect of tax or other revenue measures.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-138cTaxes levied under home rule; prohibition under certain
circumstances.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-149Same; budgeting of revenues.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-189dSales of bingo cards, faces and instant bingo tickets;
exempt.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-195aSame; allotment of county proceeds to townships.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-194Same; 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
KSA12-195Same; use of proceeds for payment of bonds prohibited;
exceptions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-195bSame; pledge of proceeds for payment of bonds;
conditions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-191Same; 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
KSA12-199Imposition 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
KSA12-196Same; transfer of revenue to road and bridge fund.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-189aSame; certain sales exempt from state sales tax subject
to local tax.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-187aSame; power conferred to impose tax outside of
boundaries.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-197Same; pledging of revenue received; procedure.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-198Imposition 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
KSA12-192Same; 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
KSA12-189Same; 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
KSA12-187Countywide 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
KSA74-50,105Project 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
KSA74-50,108IMPACT 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
KSA74-50,121Definitions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,114Same; definitions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,115Same; sales tax exemption; requirements.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,132Tax credits for qualified firms.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,112Same; 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
KSA74-50,103Definitions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,111Annual report of IMPACT program activities.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,119Same; rules and regulations.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,118Nonmetropolitan regions; annual report.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,131Definitions; qualifications; certification of
eligibility; rules and regulations.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,122Application 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
KSA74-50,135aEffective date.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,117Quarterly list of designated nonmetropolitan regions to
revenue.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,120Citation of act.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,133High 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
KSA74-50,135Effective dates.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,136Economic 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
KSA74-50,102Citation of act.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,116Nonmetropolitan regional business program; criteria.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,106Review and approval of proposed agreements by secretary of
commerce; eligibility.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,133High 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
KSA74-50,110Approval 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
KSA74-50,104Administration 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
KSA74-50,109IMPACT 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
KSA74-50,101 Evaluation of plans by secretary; report to governor and
legislature.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,123Annual report of economic effects by secretary; loss of qualified
industrial manufacturer designation.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,212 Qualified company; eligibility requirements; benefits; retention incentives.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,107Debt 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
MemorandumPolicy Council Determination MemorandumApplication 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 TaxMemorandumSurvivor Benefit PlanMilitary 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
Notice12-05Elimination of Certain Income Tax Credits for Individuals, Partnerships, S Corporations, and Limited Liability Companies
Corporate Income Tax
Individual Income Tax
Notice13-03Changes to Kansas Taxes Due to Changes Related to Abortion Laws.
Corporate Income Tax
Individual Income Tax
Notice14-06Disabled 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
Notice09-09Reduction of Tax Credits by 2009 HB 2365
Corporate Income Tax
Individual Income Tax
Property Tax
Notice99-03Oil 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
Notice05-02Summary 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
Notice13-12Food sales tax credit.
Individual Income TaxNotice00-11Kansas World War II Memorial Fund Established by Senate Bill 226 from the 2000 Legislative Session
Individual Income TaxNotice05-04Kansas Income Tax Treatment of Certain Payments from the Kansas Public Employees Retirement System (KPERS)
Individual Income TaxNotice05-05Kansas Income Tax Treatment of Certain Payments Received from the Regents Retirement Plan.
Individual Income TaxNotice07-05Kansas Income Tax Treatment of Certain Payments from the Kansas Public Employees Retirement System (KPERS)
Individual Income TaxNotice08-04Kansas Income Tax Treatment of Certain Washburn University Retirement Benefits
Individual Income TaxNotice08-06Kansas Income Tax Treatment of Certain Washburn University Retirement Benefits
Individual Income TaxNotice11-03Rural Opportunity Zones (Senate Bill 198 - 2011 Legislative Session)
Individual Income TaxNotice12-04Credits and Subtraction Modification Repealed
Individual Income TaxNotice12-08Net Operating Losses
Individual Income TaxNotice12-11Changes to Addition and Subtraction Modifications - Income Exempt From Kansas Tax
Individual Income TaxNotice12-12S Corporations Owning Banks, Savings and Loans, or Federal Savings Associations
Individual Income TaxNotice13-012013 Filing Deadline for Farmers and Fishers
Individual Income TaxNotice13-02Kansas income tax - changes to basis rules. Repeal of K.S.A. 79-32,117n.
Individual Income TaxNotice13-10Income tax reates lowered for individuals, estates and trusts.
Individual Income TaxNotice13-11Itemized deductions for individual income tax.
Individual Income TaxNotice13-13More counties designated as rurual opportunity zones.
Individual Income TaxNotice13-14Standard deduction for individual income tax adjusted.
Individual Income TaxNotice13-17Kansas Composite Returns
Individual Income TaxNotice14-02Self-Employment Tax Deduction for Ministers
Individual Income TaxNotice14-03Expenses Related to Human Organ Donation
Individual Income TaxNotice14-04Modification for Net Gain From Sale of Certain Livestock
Individual Income TaxNotice14-05Adoption Credit Reenacted
Individual Income TaxNotice14-07More Counties Designated As Rural Opportunity Zones
Individual Income TaxNotice14-08Income Tax Penalty
Individual Income TaxNotice15-05Certain Individuals Exempt From Income Tax Beginning in Tax Year 2016
Individual Income TaxNotice15-06Income Tax Rates Changed for Individuals, Estates, and Trusts
Individual Income TaxNotice15-07Itemized Deductions for Individual Income Tax
Individual Income TaxNotice15-08Modification for Christmas Trees Grown in Kansas
Individual Income TaxNotice15-09Rural Opportunity Zone Credit Extended
Individual Income TaxNotice15-10Social Security Numbers Required for Income Tax Credits
Individual Income TaxNotice15-11Subtraction Modification Changed to Exclude Guaranteed Payments
Individual Income TaxNotice15-15Credit for Taxes Paid to Another State
Individual Income TaxNoticeRevenue Employee GuidelinesProviding Assistance/Information
Individual Income Tax
Corporate Income Tax
Notice12-89-3Income Exempt from Tax
Individual Income Tax
Corporate Income Tax
Notice99-01Income tax credit for personal property taxes paid on business machinery and equipment.
Individual Income Tax
Kansas Retailers' Sales Tax
Notice05-01Schedule A Deductions of Sales Tax
Individual Income Tax
Withholding and Declaration of Estimated
Notice07-07New K-4 Form for State Withholding
Individual Income Tax
Withholding and Declaration of Estimated
Notice09-12Spouses of United States military servicemembers; implementation of the Federal Military Spouses Residency Relief Act (S.475).
Withholding and Declaration of Estimated
Individual Income Tax
Notice04-03Individual Estimated Income Tax Rules Changed
Corporate Income Tax
Individual Income Tax
Opinion LetterO-2000-010Qualified contributions for the community service contribution credit.
Corporate Income Tax
Individual Income Tax
Opinion LetterO-2001-025Historic preservation tax credit.
Corporate Income Tax
Individual Income Tax
Opinion LetterO-2002-011High Performance Incentive Program (HPIP) credit allowed against total tax liability.
Corporate Income Tax
Individual Income Tax
Opinion LetterO-2002-012Historic Preservation Tax Credits
Corporate Income Tax
Individual Income Tax
Opinion LetterO-2002-015Computation 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 LetterO-2002-019Kansas Historic Preservation Tax Credit-Transfers
Corporate Income Tax
Individual Income Tax
Opinion LetterO-2002-017Kansas Historic Preservation Tax Credits - Not-for-Profit and Governmental Entities.
Individual Income TaxOpinion LetterO-1998-05Taxability of money that is converted from a traditional deductible IRA to a Roth IRA in 1998.
Individual Income TaxOpinion LetterO-1998-26Non-resident professional athletes and entertainers who receive income from Kansas.
Individual Income TaxOpinion LetterO-2000-008Amounts received under the community service program.
Individual Income TaxOpinion LetterO-2008-004Regarding the revised Texas franchise tax.
Individual Income TaxOpinion LetterO-2008-005529 plan contribution
Individual Income TaxOpinion LetterO-2011-015Tax treatment of Build America Bonds.
Corporate Income Tax
Individual Income Tax
Private Letter RulingP-1999-09Qualified Business Facility Employee
Individual Income TaxPrivate Letter RulingP-1999-02Credit for taxes paid to another state.
Individual Income TaxPrivate Letter RulingP-1999-86Interest income from any state or municipal obligations such as bonds and mutual funds.
Individual Income TaxPrivate Letter RulingP-1999-203Taxation of German nationals on temporary assignment in Kansas.
Individual Income TaxPrivate Letter RulingP-2000-042Unearned income received by a Native American Indian from a tribe; subject lives on a reservation.
Individual Income TaxPrivate Letter RulingP-2000-048Distribution from IRAs, either in a cash distribution from an IRA or in the conversion of an IRA into a Roth IRA.
Individual Income TaxPrivate Letter RulingP-2016-002Pension Distribution from Kansas National Education Association
Individual Income TaxPrivate Letter RulingP-2016-003Deductions when Taxpayer Receives Guaranteed Payments
Individual Income TaxPrivate Letter RulingP-2016-004Reporting Foreign Source Income
Individual Income TaxPrivate Letter RulingP-2016-006Income Tax Treatment of Roth IRA Distributions
Individual Income TaxPrivate Letter RulingP-2016-007Taxation of BNSF Retirement Plan Pensions
Individual Income TaxPrivate Letter RulingP-2016-008Tax Treatment of Repaid Unemployment Compensation Benefits
Individual Income TaxPrivate Letter RulingP-2016-009Taxation of Wages Upon Death
Individual Income TaxPrivate Letter RulingP-2016-010Taxation of 403(b) Accounts Held by Public School and University Employees
Kansas Retailers' Sales Tax
Individual Income Tax
Private Letter RulingP-1999-172Golf tournament with proceeds donated to a Parks and Recreation department.
Corporate Income Tax
Individual Income Tax
QAK.S.A. 1995 sup 79-32,201 (1995 HB 2161)Alternative Fuel Tax Credit
Corporate Income Tax
Individual Income Tax
QANew income tax credit.New income tax credit available to business machinery and equipment owners.
Corporate Income Tax
Individual Income Tax
QACapital ImprovementCapital Improvement
Corporate Income Tax
Individual Income Tax
QAFiling 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
QABreak in certification-CarryforwardBreak in certification-Carryforward
Corporate Income Tax
Individual Income Tax
QANet Operating Farm LossesQuestions and answers concerning the carryback of net operating farm losses.
Corporate Income Tax
Individual Income Tax
QAIRB Lease PaymentsIRB Lease Payments
Corporate Income Tax
Individual Income Tax
QAQuestions and Answers Regarding HB2117 of the 2012 Legislative SessionQuestions and Answers Regarding HB2117 of the 2012 Legislative Session
Corporate Income Tax
Individual Income Tax
Privilege
QACommunity Service Contribution CreditQuestion and Answer relating to Community Service Contribution Credits
Corporate Income Tax
Individual Income Tax
Privilege
QAHPIP Qualified Business Facility InvestmentCalculation 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
QACommunity Service Contribution CreditNonprofit contributions to approved community service organizations.
Corporate Income Tax
Individual Income Tax
Privilege
QAHPIP 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
QABusiness and Job Development Credit Questions and AnswersGeneral queestions and answers concerning Business and Job Development Credits.
Individual Income TaxQAMemorandumMortgage Interest Credit
Individual Income TaxQAKansas Source IncomeUnemployment Compensation Benefits Paid to the Spouse of Active Duty Military Personnel
Individual Income TaxQAKansas Source IncomeAlimony Payments Received by Non-Resident Military Personnel Stationed in Kansas
Individual Income TaxQAQuestions and Answers Relating to Qualifications for the Rural Opportunity Zone (ROZ) Credit for Calendar Year 2012Questions and Answers Relating to Qualifications for the Rural Opportunity Zone (ROZ) Credit for Calendar Year 2012
Individual Income TaxQAQuestions and Answers Regarding Rural Opportunity Zones (ROZ)Questions and Answers Regarding Rural Opportunity Zones (ROZ)
Corporate Income Tax
Individual Income Tax
Rev. Ruling12-1998-03Business and job development credits.
Corporate Income Tax
Individual Income Tax
Rev. Ruling19-2005-1Determination of federal adjusted gross income for audit purposes.
Corporate Income Tax
Individual Income Tax
Rev. Ruling19-2010-01Application of 2010 House Bill 2554 to Business and Job Development Tax Credits
Individual Income TaxRev. Ruling12-1998-2Application of Kansas income tax to Kansas Public Employees Retirement System(KPERS), lump sum payments.
Individual Income TaxRev. Ruling12-78-2Filing Due Date
Individual Income TaxRev. Ruling12-88-1Kansas 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 TaxRev. Ruling19-2012-02Application of 2012 HB2117 to Certain Income Received by Individuals
Individual Income Tax
Privilege
Rev. Ruling12-1998-1Application 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 LawL. 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 LawL. 2009 ch. 142AN 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 LawL. 2008 ch. 182AN 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 LawL. 2002 ch. 109An Act relating to taxation; allowing credits for payments to certain port authorities.
Corporate Income Tax
Individual Income Tax
Session LawL. 2004 ch. 112AN 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 LawL. 2005 ch. 134AN 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 LawL. 2005 ch. 080AN 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 LawL. 2005 ch. 118AN 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 LawL. 2007 ch. 184AN 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 LawL. 2007 ch. 027AN 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 LawL. 2007 ch. 202AN 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 LawL. 2009 ch. 050AN 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 LawL. 2009 ch. 039AN 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 LawL. 2002 ch. 186An 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 LawL. 2010 ch. 160AN 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 LawL. 2004 ch. 171AN 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 LawL. 2003 ch. 016An 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 LawL. 2010 ch. 123AN 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 LawL. 2006 ch. 209AN 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 LawL. 2007 ch. 113AN 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 TaxSession LawL. 2002 ch. 104An 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 TaxSession LawL. 2005 ch. 207AN 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 TaxSession LawL. 2005 ch. 037AN 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 TaxSession LawL. 2005 ch. 074AN 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 TaxSession LawL. 2006 ch. 058AN ACT concerning family postsecondary education savings accounts; amending K.S.A. 2005 Supp. 75-646 and repealing the existing section.
Individual Income TaxSession LawL. 2006 ch. 203AN 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 TaxSession LawL. 2006 ch. 104AN 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 TaxSession LawL. 2007 ch. 021AN 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 TaxSession LawL. 2007 ch. 191AN 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 TaxSession LawL. 2008 ch. 120AN 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 TaxSession LawL. 2009 ch. 115AN ACT concerning the minimum wage and maximum hours law; amending K.S.A. 44-1203 and repealing the existing section.
Individual Income TaxSession LawL. 2009 ch. 053AN 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 TaxSession LawL. 2010 ch. 035AN 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 TaxSession LawL. 2010 ch. 144AN 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 LawL. 2006 ch. 118AN 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 LawL. 2006 ch. 142AN 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 LawL. 2007 ch. 180AN 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 LawL. 2005 ch. 104AN 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 LawL. 2009 ch. 143AN 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 LawL. 2004 ch. 128AN 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 LawL. 2007 ch. 154AN 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.
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