___________ Tax Type _____________  _ Document Type _ __ Identifying Information ___  _____________ Topic ___________________  2020 Legislative Changes Alcoholic Beverage Control All Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Clean Drinking Water Fee Corporate Income Tax Corporation Franchise Corporation Franchise Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Estate Tax Food Sales Tax Refund Franchise Tax Gallonage Tax Grain Tax Homestead Property Tax Refunds Individual Income Tax Homestead Property Tax Refunds 2014 Enrolled Bill 2014 Senate Bill 265 AN ACT concerning taxation; relating to homestead refund, income defined, eligibility; deductions, self-employment taxes, expenses related to organ donations and net gain on sale of certain livestock; withholding, non-resident pass-through entity income; credits, adoption expenses and expenditures to make dwelling or facility accessible for persons with a disability; Kansas taxpayer transparency act, sunset; sales tax exemptions; amending K.S.A. 2013 Supp. 74-72,122, 79-32,117, 79-32,177, 79-32,263, 79-3606 and 79-4502 and repealing the existing sections; also repealing K.S.A. 2013 Supp. 74-72,126 and 79- 32,100e. Homestead Property Tax Refunds KAR 92-22-1 revoked, L. 1980, ch. 342, May 1, 1980.) Homestead Property Tax Refunds KAR 92-22-2 revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.) Homestead Property Tax Refunds KAR 92-22-3 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-4 Domicile; temporary absence. Homestead Property Tax Refunds KAR 92-22-5 Homestead used for rental or business purposes. Homestead Property Tax Refunds KAR 92-22-6 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-7 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-8 Proof of disability. Homestead Property Tax Refunds KAR 92-22-9 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-10 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-11 Household income. Homestead Property Tax Refunds KAR 92-22-12 Ownership; definitions. Homestead Property Tax Refunds KAR 92-22-13 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-14 Rent constituting property taxes accrued; services. Homestead Property Tax Refunds KAR 92-22-15 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-16 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-17 Exercise of right to file claim on behalf of claimant. Homestead Property Tax Refunds KAR 92-22-18 Death of claimant subsequent to filing claim; disbursement of refund. Homestead Property Tax Refunds KAR 92-22-19 revoked April 19, 2002 Homestead Property Tax Refunds KAR 92-22-20 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-21 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-22 revoked April 19, 2002 Homestead Property Tax Refunds KAR 92-22-23 Computation of amount of claim; rental and ownership of a homestead during the same calendar year. Homestead Property Tax Refunds KAR 92-22-24 revoked April 19, 2002 Homestead Property Tax Refunds KAR 92-22-25 Proof in support of claim. Homestead Property Tax Refunds KAR 92-22-26 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-27 to 92-22-29 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-30 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-31 revoked May 1, 1986.) Homestead Property Tax Refunds KAR 92-22-32 Homestead; charges for services, furniture, personal property, etc. Homestead Property Tax Refunds KAR 92-22-33 Dependent children of claimant. Homestead Property Tax Refunds KAR 92-22-34 Complete filing required. Homestead Property Tax Refunds KSA 79-4517 Same; extension of time for filing claim; acceptance of claim after filing deadline. Homestead Property Tax Refunds KSA 79-4530 Refund of property tax imposed on certain residential property, when. Homestead Property Tax Refunds KSA 79-4507 Same; only one claimant per household permitted. Homestead Property Tax Refunds KSA 79-4513 Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor. Homestead Property Tax Refunds KSA 79-4504 Same; claims payable from the income tax refund fund; no warrant issued for less than five dollars; no interest allowed on claim. Homestead Property Tax Refunds KSA 79-4515 Same; recipient of public funds for payment of taxes not eligible claimant. Homestead Property Tax Refunds KSA 79-4505 Same; deadline for filing claim. Homestead Property Tax Refunds KSA 79-4519 Severability. Homestead Property Tax Refunds KSA 79-4503 Same; death of claimant after claim filed, disbursement; death of person entitled to make claim prior to filing claim; right of representative to make claim. Homestead Property Tax Refunds KSA 79-4516 Same; claim disallowed if title to homestead received for purpose of making claim. Homestead Property Tax Refunds KSA 79-4510 Same; forms and instructions; county clerk to assist claimants; county treasurer to inclose information with tax statements; rules and regulations. Homestead Property Tax Refunds KSA 79-4521 Claimant's election to receive direct refund or credit against tax; administration of payment methods by state and county officials; payment of taxes in excess of claim. Homestead Property Tax Refunds KSA 79-4506 Same; amount of claim may be applied by department against any outstanding tax liability of claimant or member of household. Homestead Property Tax Refunds KSA 79-4523 Payment of refund to county treasurer when property taxes on homestead delinquent. Homestead Property Tax Refunds KSA 79-4531 Same, appeals process. Homestead Property Tax Refunds KSA 79-4509 Same; maximum property tax refund. Homestead Property Tax Refunds KSA 79-4522 Owner not entitled to homestead refund, when. Homestead Property Tax Refunds KSA 79-4508 Same; amount of claim, computation; determination of amount of claim by department. Homestead Property Tax Refunds KSA 79-4501 Homestead property tax refund act; title and purpose of act. Homestead Property Tax Refunds KSA 79-4511 Same; information required in support of claim. Homestead Property Tax Refunds KSA 79-4502 Same; definitions. Corporate Income Tax Food Sales Tax Refund Franchise Tax Homestead Property Tax Refunds Individual Income Tax Intangible Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Property Tax Withholding and Declaration of Estimated Memorandum -- 2011 Legislative Enactments and Changes Corporate Income Tax Franchise Tax Homestead Property Tax Refunds Individual Income Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Privilege Memorandum -- 2007 Legislative Enactments and Changes Corporate Income Tax Homestead Property Tax Refunds Individual Income Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Mineral Severance Tax Privilege Withholding and Declaration of Estimated Memorandum -- 2014 Legislative Changes and Enactments Individual Income Tax 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. Corporation Franchise Individual Income Tax Homestead Property Tax Refunds Motor Vehicle Fuel Tax Property Tax Kansas Retailers' Sales Tax Mineral Severance Tax Withholding and Declaration of Estimated Vehicles Alcoholic Beverage Control Notice 05-02 Summary of the major 2005 legislative enactments relating to taxes and motor vehicles administered by the Kansas Department of Revenue. Homestead Property Tax Refunds Notice 00-10 Homestead Property Tax Refund Law Changes -- Senate Bill 226 from 2000 Legislative Session Homestead Property Tax Refunds Notice 01-03 2001 Changes to the Homestead Property Tax Refund Law. Homestead Property Tax Refunds Notice 12-14 Homestead Property Tax Refunds for Renters Repealed Homestead Property Tax Refunds Notice 13-06 Homestead Property Tax Refunds - Expensing Deductions. Homestead Property Tax Refunds Notice 14-11 Amended Definition of Income for Homestead Property Or Property Tax Relief Refund Claims Retroactive to 2013 Homestead Property Tax Refunds Opinion Letter O-1999-09 Power of Attorney for Homestead Certificate of Eligibility. Corporate Income Tax Estate Tax Homestead Property Tax Refunds Individual Income Tax Kansas Retailers' Sales Tax Session Law L. 2009 ch. 142 AN ACT concerning taxation; relating to settlement authority of secretary of revenue, certain assessments; income tax credits, limitations; valuation of land devoted to agricultural use for estate tax purposes; periods of limitation for certain refunds and credits; sales tax exemptions; homestead property tax refunds; amending K.S.A. 2008 Supp. 79-15,253, 79-3230, 79-32,211, 79-32,258, 79-3606, 79-3609 and 79-4502 and repealing the existing sections. Corporate Income Tax Homestead Property Tax Refunds Individual Income Tax Property Tax Kansas Retailers' Sales Tax Session Law L. 2008 ch. 182 AN ACT concerning taxation; relating to public utilities; late filing of returns, penalties; exemptions, duties of county appraiser, assessed valuation; property tax exemptions; income tax credits, certain capital investment after disaster emergency and property taxes paid; electronic filing of tax returns; income tax, business income, apportionment and corporation surtax; sales tax exemptions; homestead property tax refund; amending K.S.A. 79-1803, 79-3220 and 79-3285 and K.S.A. 2007 Supp. 75-5151, 79-201a, 79-201b, 79-201j, 79-213, 79-223, 79-5a27, 79-3271, 79-32,110, 79-32,117, 79-3606, 79-3606e and 79-4502 and repealing the existing sections. Homestead Property Tax Refunds Session Law L. 2001 ch. 057 An Act relating to property taxation; concerning the administration of certain refunds thereof; amending K.S.A. 79-32,105, 79-4501 and 79-4521 and K.S.A. 2000 Supp. 79- 255 and 79-4504 and repealing the existing sections. Homestead Property Tax Refunds Session Law L. 2005 ch. 085 AN ACT concerning homestead property tax refunds; amending K.S.A. 2004 Supp. 79-4508 and 79-4521 and repealing the existing sections. Homestead Property Tax Refunds Session Law L. 2005 ch. 199 AN ACT concerning property taxation; relating to homestead property tax refunds; income determination; personal property tax reporting errors, refund authority of county, notification, relation to income tax deductions and credits; certification of assessed valuation of certain public utility property; exemptions; amending K.S.A. 79-5a27 and K.S.A. 2004 Supp. 79-201a, as amended by section 42 of 2005 House Bill No. 2247, and 79-4502 and repealing the existing sections. Homestead Property Tax Refunds Property Tax Session Law L. 2007 ch. 157 AN ACT concerning taxation; relating to homestead property tax refunds; amending K.S.A. 79-4509 and 79-4511 and K.S.A. 2006 Supp. 79-4502 and 79-4504 and repealing the existing sections. Individual Income Tax Inheritance Tax Intangible Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Marijuana and Controlled Substances Mineral Severance Tax Motor Vehicle Fuel Tax Other Privilege Property Tax Public Water Supply Fee Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Vehicles Rental Excise Tax Water Protection Fee Withholding and Declaration of Estimated Tax (Not Categorized)