___________ 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 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 Privilege BOTA Ruling In the matter of the Appeal of the First National Bank of Manhattan, Kansas Consolidated Filing Individual Income Tax Privilege Property Tax Motor Vehicle Fuel Tax 2014 Enrolled Bill 2014 House Bill 2057 AN ACT concerning taxation; relating to property taxation, sale or abandonment of personal property before taxes paid, liens, appointment of interim appraisers, homesteads destroyed or substantially destroyed by natural disaster, certain agreements by board of county commissioners; privilege tax, deductions; income tax, credits, modification to Kansas adjusted gross income; liquified petroleum motor fuel law, rates of taxation; amending K.S.A. 79-2109 and 79-3492 and K.S.A. 2013 Supp. 19-430, 79-1613, 79-1703, 79-32,117, 79-32,143a, 79-32,195, 79-3495 and 79-34,141 and repealing the existing sections; also repealing K.S.A. 79-2110. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-113 Credit for property tax paid on commercial and industrial machinery and equipment; tax receipts. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-120 Definition of qualified taxpayer. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-121 Incurred qualified expenditures. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-130 Amount of tax credit. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-141 Tax credit agreement. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-142 Tax credit application. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-143 Quarterly reports. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-144 Reallocation of credits. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-145 Transfer of tax credits. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-146 Definitions Corporate Income Tax Individual Income Tax Privilege KAR 92-12-147 Tax credit agreement. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-148 Tax credit application. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-149 Quarterly reports. Corporation Franchise Individual Income Tax Privilege KAR 92-12-140 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8114 Disposition of moneys. Corporate Income Tax Individual Income Tax Privilege KSA 74-8113 Employees of Kansas technology enterprise corporation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8122 Abolishing the agricultural value added center, the agricultural value added processing center leadership council, the division of markets and the director of marketing. Corporate Income Tax Individual Income Tax Privilege KSA 74-8112 Severability. Corporate Income Tax Individual Income Tax Privilege KSA 74-8115 Citation of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8116 State patent depository library; designation of state agency therefor; grant to establish. Corporate Income Tax Individual Income Tax Privilege KSA 74-8107 Applied research matching grant fund, creation, sources, uses; award of grants, prerequisites; approval of proposals, required findings; applied research committee; commercialized research. Corporate Income Tax Individual Income Tax Privilege KSA 74-8126 Same; transfer of property and records to secretary or department of commerce; resolution of conflicts. Corporate Income Tax Individual Income Tax Privilege KSA 74-8108 Small business innovation research matching grant bridge financing programs. Corporate Income Tax Individual Income Tax Privilege KSA 74-8108a Review of small business innovation research bridge financing program. Corporate Income Tax Individual Income Tax Privilege KSA 74-8109 Seed-capital fund, creation, sources, uses; investment committee; limitation on certain investments. Corporate Income Tax Individual Income Tax Privilege KSA 74-8128 Same; succession of certain powers, duties and functions of Kansas technology corporation by board of regents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8125 Same; succession to powers, duties and functions of Kansas technology enterprise corporation by secretary and department of commerce. Corporate Income Tax Individual Income Tax Privilege KSA 74-8130a Effective date for certain sections. Corporate Income Tax Individual Income Tax Privilege KSA 74-8129 Same; transfer of certain property and records to board of regents; resolution of conflicts. Corporate Income Tax Individual Income Tax Privilege KSA 74-8134 Qualified Kansas business; application for qualification, contents, trade secrets to be accorded confidentiality; burden of proof to demonstrate qualification; notice upon change therein. Corporate Income Tax Individual Income Tax Privilege KSA 74-8104 Powers; exemption from state purchasing laws; certain records secure. Corporate Income Tax Individual Income Tax Privilege KSA 74-8132 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8131 Citation of act; purpose. Corporate Income Tax Individual Income Tax Privilege KSA 74-8127 Same; transfer of certain powers and duties to board of regents; transfer of certain funds to board of regents; transfer of certain liabilities to board of regents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8110 Technology transfer and technical referral services; clearinghouse; technical information data bases; industrial liaison offices. Corporate Income Tax Individual Income Tax Privilege KSA 74-8103 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8123 Abolition of Kansas technology enterprise corporation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8124 Same; transfer of powers and duties to department of commerce and secretary of commerce; transfer of fund balances to department of commerce; transfer of employees to department of commerce. Corporate Income Tax Individual Income Tax Privilege KSA 74-8130 Same; rights preserved in legal actions and proceedings. Corporate Income Tax Individual Income Tax Privilege KSA 74-8106 Centers of excellence, establishment authorized, types, functions; basic research fund, applied research and development fund, technology transfer fund, creation, sources, uses; centers of excellence committee; awards of funding, requirements; establishment of new centers, approval; support of existing centers; commercialized research; report. Corporate Income Tax Individual Income Tax Privilege KSA 74-8111 Annual report, contents, presentation and distribution; program funding levels, evaluation and recommendations; appropriations below threshold levels, effect; audit. Corporate Income Tax Individual Income Tax Privilege KSA 74-8135 Same; designation upon determination that criteria satisfied; reporting requirements. Corporate Income Tax Individual Income Tax Privilege KSA 74-8136 Same; secretary of commerce authorized to issue tax credits; reporting required; annual review by secretary of commerce; loss of designation, notice, repayment obligations; rules and regulations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8133 Tax credits for investment in qualified securities of qualified Kansas business; claims; limitations; transfer of credits; reimbursement of administrative costs. Corporate Income Tax Individual Income Tax Privilege KSA 74-8210 Severability of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8208 State not liable to investors in Kansas Venture Capital, Inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8202 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8207 Limitation on tax credits. Corporate Income Tax Individual Income Tax Privilege KSA 74-8203 Kansas Venture Capital, Inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8209 Audit by legislative division of post audit. Corporate Income Tax Individual Income Tax Privilege KSA 74-8205 Tax credits for investment in stock of Kansas Venture Capital, Inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8201 Kansas statewide risk capital system; purposes. Corporate Income Tax Individual Income Tax Privilege KSA 74-8211 Expiration of sections. Corporate Income Tax Individual Income Tax Privilege KSA 74-8206 Income tax credit for investment in stock of Kansas Venture Capital, Inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8204 Annual report by Kansas venture capital, inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8307 Same; requirements to continue certification; confidentiality and security of documents submitted therefor; limitation on ownership of majority equity interest in business in which funds invested. Corporate Income Tax Individual Income Tax Privilege KSA 74-8305 Rules and regulations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8301 Citation of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8309 Same; decertification; effect on tax credits. Corporate Income Tax Individual Income Tax Privilege KSA 74-8311 State not liable to investors in Kansas venture capital companies. Corporate Income Tax Individual Income Tax Privilege KSA 74-8306 Kansas venture capital companies; certification of, application, requirements, notification; duties of secretary; rules and regulations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8304a Same; acquisition by transfer of interest from investors exempt from taxation; conditions; limitations; documentation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8308 Same; reporting requirements; annual compliance review of each company by secretary, costs; notice of noncompliance; decertification; notice of forfeited tax credits. Corporate Income Tax Individual Income Tax Privilege KSA 74-8303 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8302 Purpose of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8318 Same; conflict of interest provisions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8319 Same; definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8316 Technology-based venture-capital fund authorized; investments in fund qualify for Kansas income tax credit by corporations; authorized investments fund limitations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8304 Tax credit for investments in certified Kansas venture capital companies by corporations; determination and allowance. Corporate Income Tax Individual Income Tax Privilege KSA 74-8310 Annual report by secretary; contents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8317 Same; reporting requirements. Corporate Income Tax Individual Income Tax Privilege KSA 74-8403 Same; requirements to continue certification; annual review by secretary of commerce; decertification, when. Corporate Income Tax Individual Income Tax Privilege KSA 74-8404 Same; voluntary decertification, procedure. Corporate Income Tax Individual Income Tax Privilege KSA 74-8402 Same; certification of local seed capital pools; applications, requirements; rules and regulations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8406 Same; state not liable to investors in local seed capital pools. Corporate Income Tax Individual Income Tax Privilege KSA 74-8401 Local seed capital pools; income tax credit for cash investment by corporations; limitations; definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8405 Annual report of secretary of commerce; contents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8902 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8937 Same; pledgeable revenues; limitations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8919 Repayment of amounts advanced from state general fund; deferral provided. Corporate Income Tax Individual Income Tax Privilege KSA 74-8908 Bonds and interest exempt from taxation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8916 Construction of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8921 Bonds for projects in redevelopment districts; establishment of redevelopment district; maximum maturity of bond; feasibility study. Corporate Income Tax Individual Income Tax Privilege KSA 74-8903 Kansas development finance authority; creation; board of directors, composition, appointment, terms, chairperson, vice-chairperson; president; officers and employees; meetings; surety bonds, requirements; expenses; use of funds; dissolution. Corporate Income Tax Individual Income Tax Privilege KSA 74-8914 Services to authority by state agencies and officers. Corporate Income Tax Individual Income Tax Privilege KSA 74-8939 Bonds for certain electric generation facilities. Corporate Income Tax Individual Income Tax Privilege KSA 74-8905 Same; issuance of bonds; authorized projects; limitations and conditions; proceeds, disposition. Corporate Income Tax Individual Income Tax Privilege KSA 74-8904 Same; general powers of authority. Corporate Income Tax Individual Income Tax Privilege KSA 74-8901 Citation of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8918 Bonds for loans to public water supply systems. Corporate Income Tax Individual Income Tax Privilege KSA 74-8910 Exemption from liability of director, officers and employees of authority. Corporate Income Tax Individual Income Tax Privilege KSA 74-8907 Same; manner of bond sale; execution of bonds; seal of authority; payment of bonds, obligation of authority, security. Corporate Income Tax Individual Income Tax Privilege KSA 74-8922 Same; preparation of redevelopment plan; submittal to board of county commissioners; responsibility for environmental remediation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8928 Same; agreements to implement redevelopment projects. Corporate Income Tax Individual Income Tax Privilege KSA 74-8913 Reports of authority to governor and legislature, when; contents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8930 Same; reimbursement of Wyandotte county; secretary of commerce certification of expenses. Corporate Income Tax Individual Income Tax Privilege KSA 74-8938 Same; collection and remittance of state and local sales tax proceeds. Corporate Income Tax Individual Income Tax Privilege KSA 74-8940 Bonds for pollution control devices at certain electric generation facilities. Corporate Income Tax Individual Income Tax Privilege KSA 74-8929 Same; county sales tax authorized; collection and distribution; renewal and redistribution of tax. Corporate Income Tax Individual Income Tax Privilege KSA 74-8909 Pledges of authority valid and binding. Corporate Income Tax Individual Income Tax Privilege KSA 74-8926 Same; transmittal of redevelopment plan to county officers; increased valuation not applicable for computation of debt limitations; certification of valuation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8915 Financial interest in contracts and agreements of authority prohibited. Corporate Income Tax Individual Income Tax Privilege KSA 74-8911 Special funds or accounts authorized. Corporate Income Tax Individual Income Tax Privilege KSA 74-8927 Same; remittal of pledged revenues; credit to redevelopment bond fund; distribution. Corporate Income Tax Individual Income Tax Privilege KSA 74-8936 Bonds for a multi-sport athletic complex; definitions; procedures; feasibility study. Corporate Income Tax Individual Income Tax Privilege KSA 74-8923 Same; use of bond proceeds and funds from other authorized sources. Corporate Income Tax Individual Income Tax Privilege KSA 74-8906 Same; authorizing resolution; types, terms and conditions of bonds; trust indenture authorized; contract constituted by resolution and trust indenture. Corporate Income Tax Individual Income Tax Privilege KSA 74-8912 Refunding bonds authorized; disposition of proceeds; manner of sale and security. Corporate Income Tax Individual Income Tax Privilege KSA 74-8920 Bonds for state agency or IMPACT act projects; condition precedent to issuance; involvement of pooled money investment board. Corporate Income Tax Individual Income Tax Privilege KSA 74-8941 Same. Corporate Income Tax Individual Income Tax Privilege KSA 74-8924 Same; sources of revenue to finance the bonds. Corporate Income Tax Individual Income Tax Privilege KSA 74-8917 Bonds for loans to community mental health, intellectual disability and drug and alcohol abuse services providers. Corporate Income Tax Individual Income Tax Privilege KSA 74-8925 Same; taxing subdivision and real property taxes defined; assessment and distribution of taxes; pledge of tax increment portion of taxes. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100c Same; failure to withhold, consequences; persons designated as employers. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,101 Declaration of estimated tax, when; procedure. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,106 Employers' and fiduciaries' liability for tax required to be withheld. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,115 Rules pertaining to husbands and wives. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117a Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,108 Severability; captions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117d Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,136 Kansas taxable income of a nonresident estate or trust. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,133 Determination of distributive share. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,129 Partners, not partnership, subject to tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,140 Credit for taxes paid in section 337 liquidation. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152l Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,139 Taxation of subchapter S corporate income. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152q Application of 79-32,117. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152n Application of 79-32,176. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,153 Credit against tax for establishment of qualified business facility; conditions; amount; limitations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,157 Same; termination and resumption of operation of qualified business facility; credit allowable, when. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,175 Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160c Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,159 Application of 79-32,111 and 79-32,153 to 79-32,158. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,188 Severability of provisions of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,178 Rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,191 Application of 79-32,190. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,198 Same; duties of director of community development of department of commerce; rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,196 Same; eligibility criteria for credit; limited retroactivity. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,224 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,217 Refineries; credit for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,209 Federal innocent spouse rule conformity. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,235 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,232 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,240 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,264 Limitations on tax credits; credits allowed and amounts to be carried forward. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,248 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,259 Same; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,253 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,250 Waste heat utilization system at electric generation facility; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,245 Renewable electric cogeneration facilities; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221j Kansas breast cancer research fund checkoff; disposition of moneys; required report. Individual Income Tax Corporate Income Tax Privilege KSA 79-3201 Title. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233 Powers of secretary or designee. Individual Income Tax Corporate Income Tax Privilege KSA 79-3235b Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency. Individual Income Tax Corporate Income Tax Privilege KSA 79-3229 Jeopardy assessments, when; procedures; closing of taxable period. Individual Income Tax Corporate Income Tax Privilege KSA 79-3223 Records and special returns. Individual Income Tax Corporate Income Tax Privilege KSA 79-3269 Tax treatment of professional employer organizations; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268g Same; waiver of penalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3283 Same; payroll factor. Individual Income Tax Corporate Income Tax Privilege KSA 79-3236 Rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-3276 Same; capital gains and losses from sales of property. Individual Income Tax Corporate Income Tax Privilege KSA 79-3273 Same; taxpayer taxable in another state. Individual Income Tax Corporate Income Tax Privilege KSA 79-3240 Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3287 Same; sales in state; income-producing activity. Individual Income Tax Corporate Income Tax Privilege KSA 79-3285 Same; sales factor. Individual Income Tax Corporate Income Tax Privilege KSA 79-3289 Same; construction of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3292 Same; act supplemental to income tax act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3293a Application of 79-3271, 79-3279 and 79-3288b. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100b Same; liability of employer or payer for payment; employee action prohibited. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,102 Same; time of filing of certain declarations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100d Same; withholding amounts method of calculation; agreements with other states and the federal government. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,104 Amount paid upon declarations of estimated tax; payments as credit against income tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,107b Application of 79-32,101, 79-32,102, 79-32,103 and 79-32,107. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,110a Tax imposed on ordinary income portions of lump sum distributions from pension and other plans. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,130 Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,121a Application of 79-32,121. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,116 Kansas taxable income of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117b Same; abatement and refund of taxes paid; claims. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,114 Accounting periods and methods. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,134 Kansas taxable income of a resident estate or trust. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,135 Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,137 Share of a nonresident estate, trust or beneficiary in income from sources within Kansas. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,140a Accrual of interest and penalties on underpayment or overpayment of income tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152m Application of 79-3230, 79-32,101 and 79-32,107. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152o Application of 79-32,117. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160 Title of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,156 Same; claiming credit upon acquisition or lease of qualified business facility by related taxpayer; election; estate entitled to credit upon death of taxpayer. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,159b Applicability of 1986 amendments. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,155 Same; election to defer credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152r Application of 79-1117 and 79-32,176. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,181a Credit against tax for interest rate reductions on certain agricultural production loans. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160e Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,189 Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,205 Earned income tax credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,199 Application of 79-32,194 through 79-32,198. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,192 Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,194 Community services contribution income and privilege tax credit; citation of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,216 Citation of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,211a Credit against tax for contributions for restoration, preservation or operation of certain historic sites. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,223 Crude oil or natural gas pipelines; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,229 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,225 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,218 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,226 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,220 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,243 Information required by taxpayer to claim income tax credits. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,234 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,238 Integrated coal gasification power plants; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,251 Biofuel storage and blending equipment; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,233 Biomass-to-energy plants; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,246 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,244 Credit for compensation paid by employers to employees who are members of national guard and reserved forces. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,256 Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,257 Citation of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,254 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,252 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221f Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221i Kansas military emergency relief fund checkoff; disposition of moneys. Individual Income Tax Corporate Income Tax Privilege KSA 79-3235 Collection of delinquent taxes; tax lien. Individual Income Tax Corporate Income Tax Privilege KSA 79-3230 Periods of limitation; extension agreements; notice of agreement with internal revenue service. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233j Offset of tax overpayments against tax underpayments. Individual Income Tax Corporate Income Tax Privilege KSA 79-3239 Severability. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233a Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-3235a Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268f Same; duty of department to comply with taxpayer's designation of representative. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268e Same; department of revenue correspondence with taxpayer; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268c Same; waiver of penalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3274 Apportionment of net income; nonbusiness income allocation. Individual Income Tax Corporate Income Tax Privilege KSA 79-3271 Apportionment of net income; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-3280 Same; property factor defined. Individual Income Tax Corporate Income Tax Privilege KSA 79-3272 Same; allocation and apportionment. Individual Income Tax Corporate Income Tax Privilege KSA 79-3281 Same; property owned or rented, value; net annual rate. Individual Income Tax Corporate Income Tax Privilege KSA 79-3282 Same; average value of property. Individual Income Tax Corporate Income Tax Privilege KSA 79-3293 Same; application of 79-3271 to 79-3292. Individual Income Tax Corporate Income Tax Privilege KSA 79-3286 Same; sales of tangible personal property in state. Individual Income Tax Corporate Income Tax Privilege KSA 79-3293b Application of 79-3271 and 79-3279. Individual Income Tax Corporate Income Tax Privilege KSA 79-3294b Same; bond to secure collection. Individual Income Tax Corporate Income Tax Privilege KSA 79-3296 Withholding tax; employer's requirement to withhold; agreements of the secretary. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,121 Kansas personal exemption of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,107 Penalties and interest for noncompliance, exception to penalty imposition for certain underpayments; failure of employer to deduct and withhold; failure to collect, account for and pay tax; attempts to evade or defeat tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,112a Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,159a Application of 79-32,153 and 79-32,154. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117e Federal income tax rebate exempt from Kansas income tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,103 Time of payment of estimated tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160b Planned project within existing enterprise zone; tax election; prior act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,197 Same; amount of credit, carryover. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,227 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,219 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,211 Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,199b Application of 79-32,195, 79-32,197 and 79-32,197a. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,228 Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,239 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,249 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221d Designation of income tax refund for nongame wildlife improvement program; form. Individual Income Tax Corporate Income Tax Privilege KSA 79-3222 Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3222a Mining production payment reports required; withholding of production payments, procedures; penalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268b Same; duty of department to comply with taxpayer's designation of representative. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233e Abatement of certain income tax liabilities. Individual Income Tax Corporate Income Tax Privilege KSA 79-3279 Apportionment of net income; apportionment of business income; requirements; procedures. Individual Income Tax Corporate Income Tax Privilege KSA 79-3228a Failure to file or filing of insufficient return, mandamus action permitted. Individual Income Tax Corporate Income Tax Privilege KSA 79-3284 Same; compensation for services; when payment in state. Individual Income Tax Corporate Income Tax Privilege KSA 79-3288a Procedure for transitional adjustment for change of accounting methods of certain taxpayers. Individual Income Tax Corporate Income Tax Privilege KSA 79-3294a Withholding tax; injunctions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,141 Allocation of income and deductions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,131 Partnership modification for a partner. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,142 Consolidated returns. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100 Same; nondeductibility of withholding; credit allowed; refunds. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100a Withholding tax; deduction by payer required. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,113 Exempted organizations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,108a Withholding registration certificate required; procedure. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,105 Withholding tax; moneys paid to state treasurer; amounts credited to IMPACT program funds, income tax refund fund and state general fund; refunds, payment; interest, computation. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117c Same; compensation defined. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152p Application of 79-32,110, 79-32,119 and 79-32,120. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,158 Same; rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,159c Application of 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,179 Application of 79-1117, 79-1118, 79-32,117 and 79-32,175 to 79-32,178. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,199a Application of 79-32,195, 79-32,197 and 79-32,197a. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,197a Same; assignability of credits. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,180 Application of 79-32,175 to 79-32,177, inclusive. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,181 Credit against tax for interest rate reduction for agricultural production loan by production credit association. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,221 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,230 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,231 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,236 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,241 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,247 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,258 Film production; credit for certain eligible production expenses; eligibility requirements; application. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,255 Same; accelerated depreciation; deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,260 Same; expiration of act; amount, limitations. Individual Income Tax Corporate Income Tax Privilege KSA 79-3220 Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns. Individual Income Tax Corporate Income Tax Privilege KSA 79-3225 Time for payment of tax; cancellation of tax; extension of time; interest. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268 Taxpayer bill of rights and privileges. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233i Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268a Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233h Same; uncollectible accounts; death of individual or dissolution of corporation. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268h Same; closing letters. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268d Same; closing letters. Individual Income Tax Corporate Income Tax Privilege KSA 79-3275 Same; rents and royalties; extent of utilization of tangible personal property. Individual Income Tax Corporate Income Tax Privilege KSA 79-3278 Same; patent and copyright royalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3288 Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion. Individual Income Tax Corporate Income Tax Privilege KSA 79-3288b Election of treatment of income; timing; duration. Individual Income Tax Corporate Income Tax Privilege KSA 79-3294 Withholding tax; title; relationship to Kansas income tax act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3295 Withholding tax; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,107a Application of 79-32,107. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,237 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,262 Tax credit for certain capital investments in a business located in or near certain cities made within three years of occurrence of certain major disasters. Individual Income Tax Corporate Income Tax Privilege KSA 79-3277 Same; interest and dividends. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,206 Credit for property tax paid on commercial and industrial machinery and equipment. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160g Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233b Same; annual report by director; filing. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,207 Kansas income tax credit for corporations for plugging abandoned oil or gas well. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,222 Same; credit for certain environmental compliance expenditures. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,143 Kansas net operating loss for corporations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,210 Kansas income tax credit for property tax paid by telecommunication companies which are corporations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,190 Child day care assistance tax credit for corporations; amount. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,268 Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,201 Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,128 Individual who is Kansas resident for part of year, election; computation of tax; modifications. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221e Disposition of moneys received pursuant to 79-3221d; limitation on expenditures. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,204 Kansas income tax credit for corporations for required improvements to qualified swine facility. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,203 Tax credits for expenditures related to nongame and endangered species. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,154 Same; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221h Plant and animal disease and pest control fund. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,212 Kansas income tax credit for single city port authority. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,111 Credits against tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221m Kansas creative arts industries commission checkoff fund; disposition of moneys. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,214 Amended returns to be filed by taxpayers receiving certain refund of property taxes. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160a Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,182b Credit against tax for corporations for certain research and development activity expenditures. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,261 Tax credit for certain contributions to community college, technical college or postsecondary educational institution. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,119 Kansas standard deduction of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,266 Tax credit for taxpayers who receive income from business activities of certain qualified companies. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,215 Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,109 Definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,118 Kansas deduction of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-3226 Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,193 Military retired personnel income tax settlement; refund amount calculation; military retirees income tax refund fund established; transfers to and expenditures from fund, when. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221k Kansas hometown heroes fund checkoff; disposition of moneys. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,177 Credit against tax for making certain property used in trade or business or held for production of income accessible to or usable in the employment of persons with a disability; amount; carryover to subsequent taxable years. Individual Income Tax Corporate Income Tax Privilege KSA 79-3228 Penalties and interest. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221g Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,195 Tax credits for community services contributions; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,202a Tax credit for adoption expenses. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,200 Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,143a Expense deduction for certain depreciable property of corporations; calculation of amount; sale of property, procedure; limitation on other credits. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233g Same; petition to state board of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated filed with secretary of state; public record. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221 Returns; form, place and time of filing; identifying number, social security numbers; tentative returns; extension of time; certain actions or proceedings authorized; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,263 Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR). Individual Income Tax Corporate Income Tax Privilege KSA 79-32,176a Same; amount; carryover to subsequent taxable years; credit refundable, when. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,267 Tax credit for taxpayers domiciled in a rural opportunity zone. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,271 Tax credit for certain taxpayers who purchased food in this state. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,265 Limitation on income tax credits allowed; valid social security numbers required. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221o Individual tax returns; line for reporting compensating use tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221n Local school district contribution program checkoff; disposition of moneys. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,138 Kansas taxable income of corporations; addition and subtraction modifications. Individual Income Tax Corporate Income Tax Privilege KSA 79-3299 Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement. Individual Income Tax Corporate Income Tax Privilege KSA 79-3298 Withholding tax from wages; employers' return filing requirements; remittance of tax, when. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,120 Kansas itemized deductions of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,110 Tax imposed; classes of taxpayers; rates. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,272 Native American veteran income tax refund; Native American veterans' income tax refund fund; qualifications; reports to legislature. Individual Income Tax Corporate Income Tax Privilege KSA 79-3234 Tax information; preservation; limits on dissemination and use; penalty for violations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117 Kansas adjusted gross income of an individual; addition and subtraction modification. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,273 Tax credit for certain years for purchases from qualified vendors employing individuals with disabilities; certification; reports to legislature. Individual Income Tax Corporate Income Tax Privilege KSA 79-3234d Tax information; preservation; limits on dissemination and use; penalty for violations. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-189d Sales of bingo cards, faces and instant bingo tickets; exempt. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-195a Same; allotment of county proceeds to townships. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-194 Same; city and county excise taxes prohibited, exceptions; rate increase for certain development excise taxes, election required. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-195 Same; use of proceeds for payment of bonds prohibited; exceptions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-195b Same; pledge of proceeds for payment of bonds; conditions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-191 Same; situs of taxable transactions; rules and regulations; effective date for collection of taxes; revenue in excess of budget, disposition. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-199 Imposition of city and county compensating use tax upon certain motor vehicles; rate; administration, collections and distribution. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-196 Same; transfer of revenue to road and bridge fund. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-189a Same; certain sales exempt from state sales tax subject to local tax. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-187a Same; power conferred to impose tax outside of boundaries. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-197 Same; pledging of revenue received; procedure. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-198 Imposition of city and county and Washburn university compensating use tax upon tangible personal property, vehicles and vessels; rate; continued exemption for provision of certain tangible personal property exempt from taxation prior to July 1, 2003; administration and collection by state; disposition and apportionment of moneys received. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-192 Same; apportionment of revenue from countywide retailers' sales tax between county and cities located therein, exceptions; notification of state sales tax collected in county for preceding year; county clerks to provide secretary information necessary for apportionment. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-189 Same; rates, general and special purposes, exceptions for certain counties; administration and collection by state; refunds; remittance to cities and counties; monthly reports; confidentiality requirements. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-187 Countywide and city retailers' sales taxes; procedure for imposition; election required; rate; use of revenue; validation of certain elections; continuation in effect of certain taxes; authority for imposition; statement of purpose. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,105 Project agreements between educational institutions and employers; provisions, approval; expenditures for major project investments; lien for required employer payments; deferral of program costs, limit. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,108 IMPACT program services fund; administration; amounts credited to fund; authorized expenditures; transfers to state general fund, when. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,121 Definitions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,114 Same; definitions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,115 Same; sales tax exemption; requirements. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,132 Tax credits for qualified firms. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,112 Same; prohibiting use of classes or training under SKILL program as basis for financial payments to educational institutions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,103 Definitions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,111 Annual report of IMPACT program activities. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,119 Same; rules and regulations. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,118 Nonmetropolitan regions; annual report. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,131 Definitions; qualifications; certification of eligibility; rules and regulations. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,122 Application for benefits; agreement for distributions; terms and conditions; termination upon noncompliance; restrictions on use of benefits. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,135a Effective date. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,117 Quarterly list of designated nonmetropolitan regions to revenue. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,120 Citation of act. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,133 High performance incentive fund created; matching grants provided for training programs; preference for qualified firms. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,135 Effective dates. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,136 Economic revitalization and reinvestment act; purpose; definitions; project application, eligibility, approval; agreement for benefits; bond issue, conditions, funding, limitations on use of proceeds; audits. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,102 Citation of act. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,116 Nonmetropolitan regional business program; criteria. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,106 Review and approval of proposed agreements by secretary of commerce; eligibility. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,133 High performance incentive fund created; matching grants provided for training programs; preference for qualified firms. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,110 Approval of IMPACT program activities for purposes of financing with bonds issued by Kansas development finance authority; sunset of authority to issue bonds. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,104 Administration of act; powers and duties of secretary of commerce; rules and regulations, standards and priorities for projects; limit on project costs; notice of project approval. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,109 IMPACT program repayment fund; administration; authorized expenditures; reserve accounts; transfers to IMPACT program services fund, when. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,101 Evaluation of plans by secretary; report to governor and legislature. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,123 Annual report of economic effects by secretary; loss of qualified industrial manufacturer designation. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,212 Qualified company; eligibility requirements; benefits; retention incentives. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,107 Debt service and direct funding rates for IMPACT program, limitation; crediting amounts to IMPACT program funds; duties of secretary of revenue; job creation program fund, crediting amounts from various sources. Privilege KSA 9-510a Same; authorized charges for transmission. Privilege KSA 9-537 Same; review of operations by commissioner; additional information. Privilege KSA 9-540 Foreign bank prohibited from having branch bank in state. Privilege KSA 9-541 Acquisition of bank by out-of-state bank holding company; age limitation; exceptions. Privilege KSA 9-513d Citation of Kansas money transmitter act; rules and regulations. Privilege KSA 9-513e Same; change in executive officers or directors; fingerprinting. Privilege KSA 9-533 Same; application; required information. Privilege KSA 9-510 Same; engaging in business; locations; licensee requirements. Privilege KSA 9-520 Same; ownership limitations; exceptions. Privilege KSA 9-511 Same; inapplicability of act to certain businesses and activities. Privilege KSA 9-542 Citation of code; statutes comprising. Privilege KSA 9-535 Same; approval of application; applicant right to appeal. Privilege KSA 9-536 Same; subject to change of control provisions. Privilege KSA 9-513b Money transmitter; permissible investments; requirements. Privilege KSA 9-532 Same; authority; fee. Privilege KSA 9-534 Same; application; approval; factors. Privilege KSA 9-519 Bank holding companies; definitions. Privilege KSA 9-508 Kansas money transmitter act; definitions. Privilege KSA 9-513a Same; issuance of license; revocation of license, when. Privilege KSA 9-509 Same; license; application; fingerprinting, when required; net worth requirement; deposit of security or bond; conditions; powers and duties of state bank commissioner. Privilege KSA 9-512 Same; penalties for violations. Privilege KSA 9-513 Same; invalidity of part; interpretation of act. Privilege KSA 9-550 Certificate of existence and authority. Privilege KSA 9-513c Same; confidential information; release of, when. Privilege KSA 9-701 Definitions. Privilege KSA 9-806 Failure to engage in business; reapplication required. Privilege KSA 9-811 Prohibition against nonbank banks; exceptions. Privilege KSA 9-816 Bankers’ bank; application for organization. Privilege KSA 9-814 Change of place of business; application and approval process. Privilege KSA 9-801 Incorporation; application; criteria for approval of application. Privilege KSA 9-802 Date of existence; transaction of business before authorization. Privilege KSA 9-812 Bank change of name; approval required. Privilege KSA 9-815 Expenses of examination or investigation; payment; disposition of moneys received. Privilege KSA 9-804 Certificate of authority; examination; issuance. Privilege KSA 9-803 Renewal and extension of corporation; lapse in authority or existence. Privilege KSA 9-809 Stockholder vote for conversion to national bank; copy of application to commissioner. Privilege KSA 9-817 Mutual banks; deposits and related powers. Privilege KSA 9-808 Stockholder vote for conversion to state bank; application to commissioner; investigation; capital and name; stock for stock or property; powers continued; assets transferred; same entity; divesture of unauthorized assets and liabilities. Privilege KSA 9-909 Preferred stock; rights and immunities of holders. Privilege KSA 9-912 Surplus account; stock dividends from reduction. Privilege KSA 9-907 Delinquent stockholders; public or private sale of stock. Privilege KSA 9-903 Transfer of stock; report to commissioner. Privilege KSA 9-901a Capital requirements. Privilege KSA 9-905 Increase of capital stock. Privilege KSA 9-904 Reduction of capital stock, when. Privilege KSA 9-911 Declarations of dividends. Privilege KSA 9-910 Dividends from capital stock prohibited; how current dividends paid. Privilege KSA 9-902 Par value of stock. Privilege KSA 9-906 Restoration of impaired capital. Privilege KSA 9-908 Preferred stock. Privilege KSA 9-1115 Officers of bank or trust company; election; term; bond; forfeiture of office. Privilege KSA 9-1131 Repurchase agreements with pooled money investment board. Privilege KSA 9-1129 Same; application of act. Privilege KSA 9-1121 Reproduction of records and papers; evidence. Privilege KSA 9-1136 Powers; authority to lease certain personal property; definitions. Privilege KSA 9-1134 Liability of officers and directors; severability. Privilege KSA 9-1127d Same; services performed for bank or subsidiary or affiliate; regulation and examination by commissioner; rules and regulations. Privilege KSA 9-1128 Deposits by banks or trust companies acting as fiduciaries or custodians for fiduciaries of certain securities guaranteed by the United States or agencies thereof; rules and regulations; records of ownership; certifications of deposit. Privilege KSA 9-1119 Certified checks, drafts or orders. Privilege KSA 9-1111b Applications for branch banks; examinations and investigation fee; disposition and use of fees. Privilege KSA 9-1107 Temporary borrowing by bank; limitation; exceptions. Privilege KSA 9-1132 Personal liability of officers and directors, exceptions. Privilege KSA 9-1141 Securing deposits for federally recognized Indian tribe. Privilege KSA 9-1127b Same; services which may be provided by corporations; restrictions. Privilege KSA 9-1140 Prohibiting branch banks in certain locations. Privilege KSA 9-1133 Liability of officers and directors; actions; certain provisions applicable. Privilege KSA 9-1125 Same; unreasonable discrimination in providing services prohibited; exceptions. Privilege KSA 9-1116 Meetings of board; examination of records, funds and securities; minutes. Privilege KSA 9-1138 School savings deposit program; requirements; definitions. Privilege KSA 9-1127a Same; services which may be performed for depository institutions. Privilege KSA 9-1101a Issuance of capital notes or debentures, when; limitations. Privilege KSA 9-1123 Bank service corporations; definitions. Privilege KSA 9-1137 Compliance review committees; functions; confidentiality of certain documents; definitions; exceptions. Privilege KSA 9-1112 Unlawful transactions. Privilege KSA 9-1124 Same; investment by banks; limitations. Privilege KSA 9-1142 Savings promotion; requirements; rules and regulations. Privilege KSA 9-1130 Retention of books and records; rules and regulations; destruction; photographic reproduction; electronic recordation; confidentiality of records unaffected. Privilege KSA 9-1111 Branch banking; remote service units. Privilege KSA 9-1127c Same; investments in corporations performing certain services under 9-1127b; approval required. Privilege KSA 9-1122 Closing of banks; business hours; emergencies. Privilege KSA 9-1114 Board of directors of bank or trust company; rules and requirements. Privilege KSA 9-1104 Limitation on loans and borrowing; determination of limits; compliance with section; definitions. Privilege KSA 9-1102 Holding of real estate; limitations. Privilege KSA 9-1127h Savings and loan service corporations; definitions. Privilege KSA 9-1127e Same; investments by savings and loan associations and savings banks. Privilege KSA 9-1127f Same; new activities with savings and loan associations; prior approval required. Privilege KSA 9-1127g Same; permitted activities. Privilege KSA 9-1101 General powers. Privilege KSA 9-1206 Set off. Privilege KSA 9-1201 Application. Privilege KSA 9-1205 Joint accounts. Privilege KSA 9-1207 Adverse claim to deposit. Privilege KSA 9-1215 Payable on death accounts. Privilege KSA 9-1214 Payment of drafts of failed or closed banks; release from liability. Privilege KSA 9-1204 Deposits of minors. Privilege KSA 9-1213 Payment of drafts of failed or closed banks. Privilege KSA 9-1302 Subrogation upon payment by insurer of deposits. Privilege KSA 9-1301 Deposit insurance; surety bond. Privilege KSA 9-1304 Closed banks may borrow from or sell to federal insurance corporation. Privilege KSA 9-1406 Exemption from liability for loss by official depository. Privilege KSA 9-1409 Securing deposits of public moneys of out-of-state governmental units; when. Privilege KSA 9-1403 Securities for deposits of public funds; exemption during peak deposits. Privilege KSA 9-1407 Exemption of security for insured portion of public deposits; reciprocal deposit programs. Privilege KSA 9-1401 Designation of depositories for public funds; duty of public officers; agreements. Privilege KSA 9-1402 Securing the deposits of public funds. Privilege KSA 9-1405 Deposit of securities, security entitlements and financial assets in securities account; written custodial agreement; receipt. Privilege KSA 9-1408 Definitions. Privilege KSA 9-1501 Authority to keep and maintain safe deposit boxes. Privilege KSA 9-1502 Legal relationship between renter and bank. Privilege KSA 9-1505 Lessor to give information to public authority. Privilege KSA 9-1503 Joint tenancy of safe deposit box; liability. Privilege KSA 9-1504 Death of lessee or lessees in joint tenancy; opening of box; disposition of contents. Privilege KSA 9-1506 Default of lessee; notice; disposition of contents. Privilege KSA 9-1602 Revoking trust authority. Privilege KSA 9-1604 Liquidation, termination of trust business. Privilege KSA 9-1612 Company having control over a bank or trust company defined. Privilege KSA 9-1603 Assets held in fiduciary capacity segregated; records; security of funds. Privilege KSA 9-1607 Appointment of nominee when acting as fiduciary; records. Privilege KSA 9-1601 Application and authority to act as trust company; exemptions. Privilege KSA 9-1611 Bank or trust company acting as fiduciary may deal in manner authorized by instrument with company having control of bank or trust company. Privilege KSA 9-1609 Fiduciary may establish collective investment funds. Privilege KSA 9-1713 Adoption of rules and regulations; approval of board. Privilege KSA 9-1725 Powers of the commissioner during existence of an emergency. Privilege KSA 9-1703 Examination and administrative expenses; annual assessment, due dates for payments, delinquency penalty; disposition of receipts; bank commissioner fee fund. Privilege KSA 9-1716 Powers of commissioner; order restricting declaration and payment of dividends. Privilege KSA 9-1719 Change of control; definitions. Privilege KSA 9-1717 Prohibition against felon from serving as director, officer or employee. Privilege KSA 9-1709 Failure to respond to a lawful request of the commissioner. Privilege KSA 9-1726 Fees; rules and regulations. Privilege KSA 9-1701 Examination of banks and trust companies; other reports. Privilege KSA 9-1714 Appointment of special deputy bank commissioner. Privilege KSA 9-1708 Refusal to be examined; remedy. Privilege KSA 9-1702 Examination of fiduciaries and affiliated organizations and their officers and employees. Privilege KSA 9-1715 Special orders; procedures. Privilege KSA 9-1712 Examination of records and investigative materials of commissioner, confidential; disclosure. Privilege KSA 9-1724 Exception for mergers resulting in a national bank. Privilege KSA 9-1704 Reports to commissioner; publication, when. Privilege KSA 9-1722 Application requirements. Privilege KSA 9-1720 Change of control; approval. Privilege KSA 9-1721 Application process; approval factors and criteria; time frame. Privilege KSA 9-1809 Civil penalties. Privilege KSA 9-1810 Informal agreements with commissioner; when. Privilege KSA 9-1811 Consent orders; when. Privilege KSA 9-1805 Removal of officer or director; hearing; judicial review. Privilege KSA 9-1807 Cease and desist orders; institution of proceedings by commissioner; hearing by board; issuance; temporary orders of commissioner. Privilege KSA 9-1911 Receiver may borrow money. Privilege KSA 9-1918 Escheat and disposition of certain property in custody of commissioner; escheat. Privilege KSA 9-1917 Undelivered funds due creditors, depositors and shareholders of defunct bank or trust company; duties of commissioner and state treasurer; undistributed assets of defunct institutions fund. Privilege KSA 9-1916 Same; action to enforce liability; evidence. Privilege KSA 9-1901 Dissolution. Privilege KSA 9-1920 Borrowing by liquidating bank. Privilege KSA 9-1903 Undercapitalized and insolvent banks and trust companies; commissioner to take charge, when. Privilege KSA 9-1919 Voluntary liquidation. Privilege KSA 9-1921 Sale of bank's assets as part of liquidation. Privilege KSA 9-1902a Critical undercapitalization. Privilege KSA 9-1906 Receiver to take charge of assets; order of payment. Privilege KSA 9-1902 Definition of insolvency. Privilege KSA 9-1905 Receiver for insolvent and undercapitalized bank or trust company. Privilege KSA 9-1908 Title to all assets to vest in insurance corporation. Privilege KSA 9-1907 Powers of federal deposit insurance corporation or its successor. Privilege KSA 9-1915 Deposits or debts while insolvent; liability. Privilege KSA 9-1909 Claims to be filed within one year. Privilege KSA 9-1910 Surrender control to commissioner. Privilege KSA 9-2006 Receiving deposits after authority revoked; penalty. Privilege KSA 9-2013 Unlawful to offer or solicit anything of value; penalty. Privilege KSA 9-2004 Swear or affirm falsely as perjury; penalty. Privilege KSA 9-2008 Certified checks, drafts or orders in excess of amount on deposit. Privilege KSA 9-2002 Making false report, statement or entry in the books; penalty. Privilege KSA 9-2014 Violation of act; commissioner or deputy to inform county or district attorney. Privilege KSA 9-2018 Severability. Privilege KSA 9-2005 Neglect of commissioner or deputy; penalty. Privilege KSA 9-2012 Intent to injure or defraud; penalty. Privilege KSA 9-2016 Unlawfully transacting banking or trust business; penalty. Privilege KSA 9-2001 Failing to perform duty; penalty. Privilege KSA 9-2010 Insolvent bank receiving deposits; penalty. Privilege KSA 9-2019 Unlawful to obstruct examination; penalty. Privilege KSA 9-2011 Unlawfully engaging in the banking or trust company business; penalty. Privilege KSA 9-2007 Violations by receiver; penalties. Privilege KSA 9-2103 Powers of trust companies; limited purpose trust companies. Privilege KSA 9-2102 Applicability of act. Privilege KSA 9-2101 Issuing certificate of authority as bank to trust company authorized to accept deposits; when. Privilege KSA 9-2108 Trust service office; establishment or relocation; application. Privilege KSA 9-2104 Liability of holder of stock in a trust company. Privilege KSA 9-2107 Allowing for the contracting for trust services; definitions; notice filing; authority of commissioner; fees; examination; branches. Privilege KSA 9-2111 Prohibiting out-of-state entity to establish or operate trust facility; exceptions. Privilege KSA 9-2219 Injunction. Privilege KSA 9-2207 Denial, suspension or revocation of license or registration; notice; disciplinary proceedings. Privilege KSA 9-2210 Fees; disposition. Privilege KSA 9-2218 Cease and desist orders; civil fines. Privilege KSA 9-2215 Change in licensee's business; notice. Privilege KSA 9-2217 Confidentiality of examination reports; exceptions. Privilege KSA 9-2213 Time limit for deposit of escrow funds; records required. Privilege KSA 9-2220 Citation of act; severability. Privilege KSA 9-2214 Ownership of documents. Privilege KSA 9-2208 License; display; signed acknowledgment; contents; advertising or solicitation disclosure. Privilege KSA 9-2202 Exempt from licensure. Privilege KSA 9-2216 Retention of records; time period; inspection of records; security of records; preservation of records. Privilege KSA 9-2205 License or registration; renewal. Privilege KSA 9-2201 Mortgage business; definitions. Privilege KSA 9-2212 Prohibited acts for persons licensed or registered under act. Privilege KSA 9-2206 Application denied; application abandoned; appeal. Privilege KSA 9-2216a Annual written report; penalty; information confidential. Privilege KSA 9-2209 Commissioner, powers and duties. Privilege KSA 9-2204 Application for license for mortgage company; application for registration for loan originator; content; incomplete application. Privilege KSA 9-2203 License required to conduct mortgage business; registration required for a loan originator; penalty; statute of limitations for prosecution. Privilege KSA 9-2211 Bonding requirements; minimum net worth requirements. Property Tax Corporate Income Tax Privilege KSA 79-1106 Taxation of national banking associations, banks, trust companies and savings and loan associations; purpose of act. Property Tax Corporate Income Tax Privilege KSA 79-1111 Same; administration of act; rules and regulations. Property Tax Corporate Income Tax Privilege KSA 79-1124 Same; disposition of moneys; refunds. Property Tax Corporate Income Tax Privilege KSA 79-1117 Credit against tax for making certain property used in trade or business or held for production of income accessible to persons with a disability; amount; carryover to subsequent taxable years. Property Tax Corporate Income Tax Privilege KSA 79-1122 Same; time for assessment and payment; penalties. Property Tax Corporate Income Tax Privilege KSA 79-1115 Application of 79-1107 and 79-1108. Property Tax Corporate Income Tax Privilege KSA 79-1129 Same; procedures and methodology in determining allocable and apportionable income. Property Tax Corporate Income Tax Privilege KSA 79-1130 Same; receipts factor defined and described. Property Tax Corporate Income Tax Privilege KSA 79-1107 National banking associations and state banks; tax imposed; rate. Property Tax Corporate Income Tax Privilege KSA 79-1109a Application of 79-1107 and 79-1109. Property Tax Corporate Income Tax Privilege KSA 79-1113 National banking associations and banks and corporations holding stock therein; exemption from intangibles tax. Property Tax Corporate Income Tax Privilege KSA 79-1120 Recapture tax; definitions. Property Tax Corporate Income Tax Privilege KSA 79-1123 Administration of act; rules and regulations. Property Tax Corporate Income Tax Privilege KSA 79-1116 Application of 79-1107, 79-1108 and 79-1109. Property Tax Corporate Income Tax Privilege KSA 79-1127 Estimated tax; manner of payment; penalties. Property Tax Corporate Income Tax Privilege KSA 79-1126a Credit against tax for interest rate reductions on certain agricultural production loans. Property Tax Corporate Income Tax Privilege KSA 79-1134 Supplemental to 79-1106 et seq. Property Tax Corporate Income Tax Privilege KSA 79-1132 Same; payroll factor defined and described. Property Tax Corporate Income Tax Privilege KSA 79-1126 Credit against tax for interest rate reduction for agricultural production loan. Property Tax Corporate Income Tax Privilege KSA 79-1105c Taxation of the business of banking; prohibiting certain taxes; right to protest payment of taxes. Property Tax Corporate Income Tax Privilege KSA 79-1135 Consolidated returns or combined reports required, when. Property Tax Corporate Income Tax Privilege KSA 79-1133 Tax upon cessation of business as financial institution; computation. Property Tax Corporate Income Tax Privilege KSA 79-1110a Application of 79-1110. Property Tax Corporate Income Tax Privilege KSA 79-1112 Disposition of tax moneys; privilege tax refund fund established; refunds. Property Tax Corporate Income Tax Privilege KSA 79-1121 Same; imposition; computation of amount. Property Tax Corporate Income Tax Privilege KSA 79-1108 Trust companies and savings and loan associations; tax imposed; rate. Property Tax Corporate Income Tax Privilege KSA 79-1110 Taxation of national banking associations, banks, trust companies and savings and loan associations; procedure for returns; tax payment; laws applicable. Property Tax Corporate Income Tax Privilege KSA 79-1128 Allocation and apportionment of income of financial institutions engaged in multi-state business activities; definitions. Property Tax Corporate Income Tax Privilege KSA 79-1119 Reports, statements, lists and returns; preservation; confidentiality, exceptions; performance of certain activities by administrative personnel unlawful; penalties for violations. Property Tax Corporate Income Tax Privilege KSA 79-1136 Application of act. Property Tax Corporate Income Tax Privilege KSA 79-1109 "Net income" defined; deductions. Property Tax Corporate Income Tax Privilege KSA 79-1131 Same; property factor defined and described. Alcoholic Beverage Control Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Corporate Income Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Gallonage Tax Grain Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Mineral Severance Tax Motor Vehicle Fuel Tax Privilege Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Rental Excise Tax Withholding and Declaration of Estimated Memorandum Policy Council Administrative Determination Registration by FAX Corporate Income Tax Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Individual Income Tax Inheritance Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquor Drink Tax Liquor Enforcement Tax Mineral Severance Tax Motor Vehicle Fuel Tax Privilege Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Rental Excise Tax Withholding and Declaration of Estimated Memorandum Policy Council Determination Memorandum Application of Payments to Past Due Accounts Corporate Income Tax 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 Corporate Income Tax Individual Income Tax Privilege Notice 09-09 Reduction of Tax Credits by 2009 HB 2365 Privilege Notice 13-04 Kansas Privilege Tax - Losses. Privilege Notice 14-10 Expensing Deduction Available To Financial Institutions Privilege Notice 20-01 Changes to Filing and Payment Due Dates Privilege Notice 20-02 Waiver of P&I for 1st quart estimated payments Privilege Notice Information Bulletin Privilege Taxation of Financial Institution Corporate Income Tax Individual Income Tax Privilege QA Community Service Contribution Credit Question and Answer relating to Community Service Contribution Credits Corporate Income Tax Individual Income Tax Privilege QA HPIP Qualified Business Facility Investment Calculation of HPIP Qualified Business Facility Investment Tax Credits effective for all taxable years commencing prior to January 1, 2006. Corporate Income Tax Individual Income Tax Privilege QA Community Service Contribution Credit Nonprofit contributions to approved community service organizations. Corporate Income Tax Individual Income Tax Privilege QA HPIP Qualified Business Facility Investment (2) Calculation of HPIP Qualified Business Facility Investment Tax Credits effective for all taxable years commencing after December 31, 2005. Corporate Income Tax Individual Income Tax Privilege QA Business and Job Development Credit Questions and Answers General queestions and answers concerning Business and Job Development Credits. Privilege QA Dates Dates Individual Income Tax Privilege Rev. Ruling 12-1998-1 Application of Kansas Income and Privilege Tax to Shareholder Distributions by Subchapter-S Financial Institutions Cigarette and Tobacco Products Corporate Income Tax Estate Tax Individual Income Tax Kansas Retailers' Sales Tax Privilege Property Tax Session Law L. 2002 ch. 185 (Amends Chapter 89)An Act relating to taxation; amending K.S.A. 12-187, 12-189, 17-4634, 17-7507, 79-2401a, 79-2803a, 79-3226, 79-3271, 79-3279, 79-3310 and 79-3312 and K.S.A. 2001 Supp. 17- 2036, 17-7503, 17-7504, 17-7505, 17-76,139, 56-1a606, 56-1a607, 56a-1201, 56a-1202, 56a-1203, 79-201w, 79-1476, 79-3295, 79-32,100a, 79-32,205, 79-32,206, 79-32,211, 79- 3311, 79-3603, 79-3620, 79-3635, 79-3703 and 79-3710 and repealing the existing sections; also repealing K.S.A. 12-189e and K.S.A. 2001 Supp. 79-3603, as amended by section 1 of 2002 Senate Bill No. 372. Corporate Income Tax Individual Income Tax Privilege Session Law L. 2010 ch. 123 AN ACT concerning taxation; relating to income tax credits, limitations; intangibles tax, filing procedure; electronic filing of returns, reports or other documents; willful failure to collect taxes or to commit other violations; streamlined sales and use tax agreement conformity; establishing service fee for taxpayers on installment payment plans for delinquent tax liability; amending K.S.A. 12-1,104 and 79-32,107 and K.S.A. 2009 Supp. 74-50,154, 74-8133, 74-99c09, 79-2971, 79-3298, 79-32,100c, 79-32,211, 79-32,264, 79-3607, 79-3609, 79-3643, 79-3651, 79-3666 and 79-3672 and repealing the existing sections. Corporate Income Tax Privilege Session Law L. 2006 ch. 201 AN ACT concerning economic development; relating to entrepreneurship, eminent domain and workforce development; amending K.S.A. 2005 Supp. 12-1773, 74-50,154, 74-99c02, 74-99c05 and 74-99c09 and repealing the existing sections; also repealing K.S.A. 2005 Supp. 74-99c06. Corporate Income Tax Privilege Session Law L. 2007 ch. 156 AN ACT concerning historic preservation; providing for income tax credits; authority for development of historic partnership sites; amending K.S.A. 2006 Supp. 79-32,211 and repealing the existing section. Individual Income Tax Privilege Session Law L. 2005 ch. 104 AN ACT enacting the individual development account program act; prescribing certain duties and responsibilities on the department of commerce; amending K.S.A. 74-5005 and K.S.A. 2004 Supp. 79-32,117 and repealing the existing sections; also repealing K.S.A. 79-32,117h and K.S.A. 2004 Supp. 79-32,117j and 79-32,117k. 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)