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Show details for Alcoholic Beverage ControlAlcoholic Beverage Control
Show details for AllAll
Show details for BingoBingo
Show details for Cereal Malt Beverages and Malt ProductsCereal Malt Beverages and Malt Products
Show details for Cigarette and Tobacco ProductsCigarette and Tobacco Products
Show details for Clean Drinking Water FeeClean Drinking Water Fee
Hide details for Corporate Income TaxCorporate Income Tax
Corporate Income TaxBOTA RulingIn the Matter of the Appeal of Kroger Co.,Docket No. 93-15316-DTWhether the sale or assignment of leasehold interests is in the regular course of the taxpayer's trade or business.
Corporate Income TaxBOTA RulingIn the matter of the Appeal of MLY liquidation Corporation docket No. 1386-86-DTIncome from Section 337 liquidation allowable to Kansas as non-business income.
Corporate Income TaxBOTA RulingIn the Matter of the Appeal of Mid-America Products, Inc., Docket No. 95-5999-DTThis appeal involves the computation of the income tax credit authorized by KSA 79-32,153
Corporate Income TaxBOTA RulingIn the Matter of the Appeal of Southwestern Bell Telephone CompanyAllocation of Non-Business Income and the Petition to Use Separate Accounting
Corporate Income TaxBOTA RulingIn the Matter of the income Tax Appeal of Pioneer Bag Company of Kansas, Inc., Docket No. 1582-82-DTIs the Pioneer Bag Company of Kansas and its parent corporation engaged in a unitary business
Corporate Income TaxBOTA RulingIn the Matter of the Appeal of MLY Liquidating Corporation Docket No. 1386-86-DTOrder Denying Motion for Rehearing
Corporate Income TaxBOTA RulingIn the matter of the Appeal of Morton Thiokol, Inc docket No. 91-57-DTDomestic Combination of the Taxpayer and its domestically incorporated subsidiaries and the treatment of foreign dividends.
Corporate Income Tax
Kansas Retailers' Sales Tax
Kansas Compensating Tax
DirectiveKansas Tax Equity and Fairness Act of 1997H.B. 2105,Section 52
Corporate Income Tax2014 Enrolled Bill2014 House Bill 2086AN ACT concerning economic development financing; relating to eligible project costs for tax increment financing and community improvement districts; bond repayment pledge requirements; clarifying the tax status of certain property to allow creation of a tax increment financing district; amending K.S.A. 2013 Supp. 12-6a27, 12-1770a, 12-1774
and 79-201a, as amended by section 1 of 2014 House Bill No. 2455 and repealing the existing sections.
Corporate Income Tax2014 Enrolled Bill2014 House Bill 2440AN ACT concerning the emerging industry investment act; pertaining to the treatment of certain bioscience companies; amending K.S.A. 2013 Supp. 74-99b33 and 74-99b34 and repealing the existing sections.
Corporate Income TaxFinal Written DeterminationWFD-P-2000-1Business and Job Development Credits
Corporate Income TaxFinal Written DeterminationWFD-P-2001-4Dispute of calculation methodology.
Corporate Income TaxFinal Written DeterminationWFD-P-2007-1Final assessment of corporate income tax.
Corporate Income TaxInfo GuideInstruction for claiming the Kansas Business and Job Development Credit for qualified investments that began operations in tax years commencing on or after January 1, 1993.Instructions for completing Schedule K-34, Schedule K-34CO, and Schedule K-34T.
Corporate Income TaxInfo GuideInstructions for claiming the Kansas Business and Job Development Credit for Qualified Investments that begin operations in tax years commencing prior to 01/01/1993Instructions for completing Schedule K-34,K-34CO,and K-34T.
Corporate Income Tax
Individual Income Tax
Info GuideGuidance on new Kansas expensing deductionGuidance on new Kansas expensing deduction
Corporate Income Tax
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideKS-1500Kansas NAICS (North American Industry Classification System) Codes
Corporate Income TaxKAR92-12-114Determining transportation income within a unitary group.
Corporate Income Tax
Individual Income Tax
KAR92-12-109Report of income adjusted by internal revenue service.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-113Credit for property tax paid on commercial and industrial machinery and equipment; tax receipts.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-120Definition of qualified taxpayer.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-121Incurred qualified expenditures.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-130Amount of tax credit.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-141Tax credit agreement.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-142Tax credit application.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-143Quarterly reports.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-144Reallocation of credits.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-145Transfer of tax credits.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-146Definitions
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-147Tax credit agreement.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-148Tax credit application.
Corporate Income Tax
Individual Income Tax
Privilege
KAR92-12-149Quarterly reports.
Individual Income Tax
Corporate Income Tax
KAR92-12-1revoked May 1,
1982.)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Individual Income Tax
Corporate Income Tax
KAR92-12-71Business and nonbusiness income defined.
Individual Income Tax
Corporate Income Tax
KAR92-12-72Two or more businesses of a single taxpayer.
Individual Income Tax
Corporate Income Tax
KAR92-12-73Business and nonbusiness income; application of definitions.
Individual Income Tax
Corporate Income Tax
KAR92-12-74Proration of deductions.
Individual Income Tax
Corporate Income Tax
KAR92-12-75Definitions.
Individual Income Tax
Corporate Income Tax
KAR92-12-76Apportionment.
Individual Income Tax
Corporate Income Tax
KAR92-12-77Combined income method of reporting.
Individual Income Tax
Corporate Income Tax
KAR92-12-78Allocation.
Individual Income Tax
Corporate Income Tax
KAR92-12-79Consistency and uniformity in reporting.
Individual Income Tax
Corporate Income Tax
KAR92-12-80Taxable in another state; in general.
Individual Income Tax
Corporate Income Tax
KAR92-12-81Taxable in another state; when a corporation is ``subject to'' a tax
under K.S.A. 79-3273(1) and 79-4301, article IV.3.(1).
Individual Income Tax
Corporate Income Tax
KAR92-12-82Taxable in another state; when a state has jurisdiction to subject a
taxpayer to a net income tax.
Individual Income Tax
Corporate Income Tax
KAR92-12-83Apportionment formula.
Individual Income Tax
Corporate Income Tax
KAR92-12-84Property factor; in general.
Individual Income Tax
Corporate Income Tax
KAR92-12-85Property factor; property used for the production of business income.
Individual Income Tax
Corporate Income Tax
KAR92-12-86Property factor; consistency in reporting.
Individual Income Tax
Corporate Income Tax
KAR92-12-87Property factor; numerator.
Individual Income Tax
Corporate Income Tax
KAR92-12-88Property factor; valuation of owned property.
Individual Income Tax
Corporate Income Tax
KAR92-12-89Property factor; valuation of rented property.
Individual Income Tax
Corporate Income Tax
KAR92-12-90Property factor; averaging property values.
Individual Income Tax
Corporate Income Tax
KAR92-12-91Payroll factor; in general.
Individual Income Tax
Corporate Income Tax
KAR92-12-92Payroll factor; denominator.
Individual Income Tax
Corporate Income Tax
KAR92-12-93Payroll factor; numerator.
Individual Income Tax
Corporate Income Tax
KAR92-12-94Payroll factor; compensation paid in this state.
Individual Income Tax
Corporate Income Tax
KAR92-12-95Sales factor; in general.
Individual Income Tax
Corporate Income Tax
KAR92-12-96Sales factor; denominator.
Individual Income Tax
Corporate Income Tax
KAR92-12-97Sales factor; numerator.
Individual Income Tax
Corporate Income Tax
KAR92-12-98Sales factor; sales of tangible personal property in this state.
Individual Income Tax
Corporate Income Tax
KAR92-12-99Sales factor; sales of tangible personal property to United States
government in this state.
Individual Income Tax
Corporate Income Tax
KAR92-12-100Sales factor; sales other than sales of tangible personal property
in this state.
Individual Income Tax
Corporate Income Tax
KAR92-12-101Special rules; in general.
Individual Income Tax
Corporate Income Tax
KAR92-12-102Special rules; property factor.
Individual Income Tax
Corporate Income Tax
KAR92-12-103Special rules; sales factor.
Individual Income Tax
Corporate Income Tax
KAR92-12-104revoked May 1, 1982.)

Individual Income Tax
Corporate Income Tax
KAR92-12-105Contribution to income; debtor setoff.
Individual Income Tax
Corporate Income Tax
KAR92-12-106Composite returns for nonresident partners and shareholders.
Individual Income Tax
Corporate Income Tax
KAR92-12-107and 92-12-108 Reserved.
Individual Income Tax
Corporate Income Tax
KAR92-12-110Combined income method of reporting; surtax exemption.
Individual Income Tax
Corporate Income Tax
KAR92-12-111Special rules; airlines.
Individual Income Tax
Corporate Income Tax
KAR92-12-112Sales factor numerator; assignment of sales of a corporation which
is a member of a unitary group of corporations.
Corporate Income TaxKSA12-17,105Same; establishment of funds.
Corporate Income TaxKSA12-1736Acquisition or construction of public buildings; sites;
cooperating governmental units.
Corporate Income TaxKSA12-1739Same; sale of building, when; disposition of moneys.
Corporate Income TaxKSA12-1708aLeasing of certain property for industrial development.
Corporate Income TaxKSA12-1744Same; pledge of facility and earnings.
Corporate Income TaxKSA12-1749Same; act supplemental.
Corporate Income TaxKSA12-1749cSame; notice to school districts.
Corporate Income TaxKSA12-1749aIssuance of refunding bonds; conditions and
restrictions.
Corporate Income TaxKSA12-1746Same; bonds and income therefrom exempt from taxation.
Corporate Income TaxKSA12-1749dSame; cost and benefit analysis; hearing.
Corporate Income TaxKSA12-1762Same; fixing of rates and charges.
Corporate Income TaxKSA12-1761Same; issuance of revenue bonds, purpose; refunding
bonds; election required in certain cities.
Corporate Income TaxKSA12-1757Public building commission; authorized; municipal
corporation.
Corporate Income TaxKSA12-1756eSame; petition for judicial deed; conditions.
Corporate Income TaxKSA12-1753Same; findings; resolution; contents; notice.
Corporate Income TaxKSA12-1765Leases by political subdivisions, state departments
within county or boards of county commissioners.
Corporate Income TaxKSA12-1771aEnvironmentally contaminated areas; financing of
investigation and remediation; tax increment bonds.
Corporate Income TaxKSA12-1781Citation of act.
Corporate Income TaxKSA12-1780aApplication of act.
Corporate Income TaxKSA12-1782Business improvement districts; definitions.
Corporate Income TaxKSA12-1784Same; services.
Corporate Income TaxKSA12-1775Taxing subdivision and real property taxes defined;
assessment and distribution of taxes; pledge of proceeds of bonds.
Corporate Income TaxKSA12-1790Same; advisory board; duties.
Corporate Income TaxKSA12-1798Same; amendment to ordinance; effect; protest petition.
Corporate Income TaxKSA12-1795Self-supported municipal improvement district;
definitions.
Corporate Income TaxKSA12-1785Same; appointment of planning committee; report.
Corporate Income TaxKSA12-1792Same; special fund.
Corporate Income TaxKSA12-17,104Same; acquisition of property by gift, purchase,
exchange or eminent domain; procedure.
Corporate Income TaxKSA12-17,101aSame; hearing required before contract let or
improvement authorized; notice.
Corporate Income TaxKSA12-1738Lease of all or part of public building by city; terms;
building invested with historical or cultural value; building no longer
required for city purposes.
Corporate Income TaxKSA12-1708Use of utility building or equipment for governmental
purposes.
Corporate Income TaxKSA12-1739aBonds and proceedings under 12-1736 et seq.
Corporate Income TaxKSA12-1708bSame; resolution; records.
Corporate Income TaxKSA12-1741Issuance of revenue bonds by cities; lease-purchase
agreements.
Corporate Income TaxKSA12-1740Purpose of act; revenue bonds.
Corporate Income TaxKSA12-1741bIssuance of revenue bonds by counties; lease-purchase
agreements; location of facilities; letter of intent, resolution of intent or
inducement resolution, approval required, when.
Corporate Income TaxKSA12-1748Same; construction of act.
Corporate Income TaxKSA12-1756aRehabilitation of abandoned property; petition for
possession; service of process; affirmative defense; rehabilitation plan; lease
of property.
Corporate Income TaxKSA12-1749bIssuance of revenue bonds; certain purposes prohibited.
Corporate Income TaxKSA12-1754Same; duties of owner after removal of structure.
Corporate Income TaxKSA12-1756bSame; annual report, contents.
Corporate Income TaxKSA12-1756gOccupation of rehabilitated house by purchaser.
Corporate Income TaxKSA12-1760Same; powers of commission.
Corporate Income TaxKSA12-1763Same; rental of building space and other facilities;
exception.
Corporate Income TaxKSA12-1766Same; use of certain building levy to prepay rent.
Corporate Income TaxKSA12-1771Procedure for establishing redevelopment district or
bioscience development district; hearings; notice to landowners; modification
of district boundaries.
Corporate Income TaxKSA12-1768Same; invalidity of part.
Corporate Income TaxKSA12-1773Acquisition of property; eminent domain, procedure;
transfer by developer subject to approval by governing body.
Corporate Income TaxKSA12-1777Relocation assistance plan.
Corporate Income TaxKSA12-1780Severability.
Corporate Income TaxKSA12-1779Issuance of industrial revenue bonds in redevelopment
district.
Corporate Income TaxKSA12-1786Same; resolution.
Corporate Income TaxKSA12-1793Same; modification of included area; notice, hearing.
Corporate Income TaxKSA12-1789Same; protest petition to repeal ordinance; dissolution
of district.
Corporate Income TaxKSA12-1783Same; authorization; purpose.
Corporate Income TaxKSA12-1791Same; levy of service fees; classification of businesses;
factors to consider.
Corporate Income TaxKSA12-1780gApplication of act, by ordinance.
Corporate Income TaxKSA12-1794Citation of act.
Corporate Income TaxKSA12-1799Same; dissolution of district, when; withdrawal of
dissolution, when.
Corporate Income TaxKSA12-1797Same; appeal, when.
Corporate Income TaxKSA12-1747Same; revenue bonds defined; recitals.
Corporate Income TaxKSA12-1740aUse of eminent domain power.
Corporate Income TaxKSA12-17,103Same; bonds; source of revenue to pay bonds; petition
and election, when; effect of dissolution.
Corporate Income TaxKSA12-17,102Same; advisory board; report; consultation with
planning commission; tax levy.
Corporate Income TaxKSA12-1741aLocation of facilities; letter of intent, resolution of
intent or inducement resolution; approval required, when.
Corporate Income TaxKSA12-1752Same; notice and hearing.
Corporate Income TaxKSA12-1751Same; powers of governing body.
Corporate Income TaxKSA12-1764aTransfer of property owned by Topeka public building
commission to Shawnee county.
Corporate Income TaxKSA12-1756dSame; organization's right to redeem.
Corporate Income TaxKSA12-1744eSame; notice of intent to enter lease-purchase agreement
with retailer to be published in paper; inducement resolution on file.
Corporate Income TaxKSA12-1759Same; ordinance or resolution specifications.
Corporate Income TaxKSA12-1767bSame; revenue bonds issued by a county; resolution;
protest petition; election.
Corporate Income TaxKSA12-1771bRedevelopment district containing an auto race track
facility; procedure for establishing; bond issuance limitations; revenue
redirected upon collections sufficient to satisfy bond obligation.
Corporate Income TaxKSA12-1774aDefault; payment from public funds, when.
Corporate Income TaxKSA12-1772Procedure for establishing a redevelopment project or
bioscience development project; project plan; hearing; posthearing changes.
Corporate Income TaxKSA12-1788Same; creation of district by ordinance.
Corporate Income TaxKSA12-1787Same; notice; hearing.
Corporate Income TaxKSA12-1778Object of taxes levied within redevelopment district.
Corporate Income TaxKSA12-1796Same; establishment of district; petition, when; overall
plan; hearing; resolution; notice; protest; governing body of the district.
Corporate Income TaxKSA12-1743Same; obligations payable solely from rentals; bonds,
requirements.
Corporate Income TaxKSA12-17,106Same; severability.
Corporate Income TaxKSA12-1745Same; amount of revenue bonds.
Corporate Income TaxKSA12-1756Same; immediate hazard; action to protect public; notice
not required; cost.
Corporate Income TaxKSA12-1767Same; revenue bonds issued by a city; resolution; protest
petition; election.
Corporate Income TaxKSA12-1756fOrganizations interested in rehabilitating abandoned
property.
Corporate Income TaxKSA12-1776Transmittal of documents to county and school district;
increase in valuation not considered for certain purposes; certification of
increased valuation.
Corporate Income TaxKSA12-1771eFlood-plain condition redevelopment district; financing
of investigation and remediation of flooding; tax increments, procedures and
requirements.
Corporate Income TaxKSA12-1756cSame; procedure to obtain possession by owner; hearing.
Corporate Income TaxKSA12-1775aTax increment financing revenue replacement fund created;
transfers, calculation of amount.
Corporate Income TaxKSA12-1744aIssuance of revenue bonds; statements filed with state court of
tax appeals, contents; filing fee; annual informational report required.
Corporate Income TaxKSA12-1776aSchool districts; base year assessed valuation.
Corporate Income TaxKSA12-1770aDefinitions.
Corporate Income TaxKSA12-1770aDefinitions.
Corporate Income TaxKSA40-2239Small employer health benefit plans; definitions.
Corporate Income TaxKSA40-2209dSame; definitions.
Corporate Income TaxKSA40-2246 Same; employer income tax credit for corporations, computation of
amount, reduction of deductions, election to claim, refunds; no inclusion of
employer expenses in employee income; application date.
Corporate Income TaxKSA40-2810Same; political subdivisions prohibited from imposing
tax.
Corporate Income TaxKSA40-2801Taxation of insurance companies; rate.
Corporate Income TaxKSA40-2811Same; exemption of certain companies, lodges, societies
and associations.
Corporate Income TaxKSA40-2804Same; net income for purpose of computing tax on other
companies.
Corporate Income TaxKSA40-2803Same; net income defined for computing tax on life
insurance companies.
Corporate Income TaxKSA40-2812Application of 40-2803 and 40-2804.
Corporate Income TaxKSA40-2805Same; returns and payment of tax; interest for late
return.
Corporate Income TaxKSA40-2807Same; preservation of reports and returns; disclosure of
contents unlawful, when; acceptance of employment by commissioner or employees;
publication of statistics; inspection of returns by state officials; inspection
of returns by federal or other state agencies.
Corporate Income TaxKSA40-2808Same; rules and regulations.
Corporate Income TaxKSA40-2813Credit against tax for making certain property accessible
to persons with a disability; amount; carryover.
Corporate Income TaxKSA40-2809Same; disposition of revenue.
Corporate Income TaxKSA40-2806Same; failure to file return or pay tax; interest and
penalties; waiver or reduction.
Corporate Income TaxKSA40-2802Same; tax in lieu of ad valorem levies.
Corporate Income TaxKSA56-1a101Definitions.
Corporate Income TaxKSA56-1a159Delivery of certificate to limited partners.
Corporate Income TaxKSA56-1a107Business transactions of partner with the partnership.
Corporate Income TaxKSA56-1a202Rights, powers and duties of classes or groups of
limited partners provided in partnership agreement; voting rights of limited
partners.
Corporate Income TaxKSA56-1a302Liability for contributions.
Corporate Income TaxKSA56-1a351Interim distributions.
Corporate Income TaxKSA56-1a205Limited partner's right to information.
Corporate Income TaxKSA56-1a453Winding up.
Corporate Income TaxKSA56-1a255Rights, powers and duties of classes or groups of
general partners provided in partnership agreement; voting rights of general
partners.
Corporate Income TaxKSA56-1a356Right to distribution.
Corporate Income TaxKSA56-1a303Allocation of profits and losses.
Corporate Income TaxKSA56-1a403Rights of creditors.
Corporate Income TaxKSA56-1a401Nature of partnership interest.
Corporate Income TaxKSA56-1a604Rules for cases not provided for in this act.
Corporate Income TaxKSA56-1a603Effective date.
Corporate Income TaxKSA56-1a605Fees.
Corporate Income TaxKSA56-1a454Distribution of assets.
Corporate Income TaxKSA56-1a554Expenses.
Corporate Income TaxKSA56-1a510Service of process.
Corporate Income TaxKSA56-1a507Doing business without registration.
Corporate Income TaxKSA56-1a204Person erroneously believing self to be limited partner.
Corporate Income TaxKSA56-1a151Certificate of limited partnership.
Corporate Income TaxKSA56-1a106Nature of business.
Corporate Income TaxKSA56-1a201Admission of additional limited partners.
Corporate Income TaxKSA56-1a203Liability of limited partners to third parties.
Corporate Income TaxKSA56-1a160Restated or amended and restated certificate of limited
partnership.
Corporate Income TaxKSA56-1a551Right of action.
Corporate Income TaxKSA56-1a601Construction and application.
Corporate Income TaxKSA56-1a353Withdrawal of limited partner.
Corporate Income TaxKSA56-1a253General partners' powers and liabilities.
Corporate Income TaxKSA56-1a254Contributions by general partners.
Corporate Income TaxKSA56-1a355Distribution in kind.
Corporate Income TaxKSA56-1a509Execution and liability.
Corporate Income TaxKSA56-1a404Right of assignee to become limited partner.
Corporate Income TaxKSA56-1a304Allocation of distributions of cash or other assets.
Corporate Income TaxKSA56-1a301Form of contribution.
Corporate Income TaxKSA56-1a357Limitations on distributions.
Corporate Income TaxKSA56-1a402Assignment of partnership interest.
Corporate Income TaxKSA56-1a602Severability.
Corporate Income TaxKSA56-1a157Liability for false statement in certificate.
Corporate Income TaxKSA56-1a158Notice of limited partnership.
Corporate Income TaxKSA56-1a251Admission of additional general partners.
Corporate Income TaxKSA56-1a354Distribution upon withdrawal.
Corporate Income TaxKSA56-1a252Cessation of person as general partner, when.
Corporate Income TaxKSA56-1a451Dissolution.
Corporate Income TaxKSA56-1a352Withdrawal of general partner.
Corporate Income TaxKSA56-1a552Proper plaintiff.
Corporate Income TaxKSA56-1a610Applications for extension of time for filing income tax
return; confidentiality, exceptions.
Corporate Income TaxKSA56-1a608Limited partnerships; first annual report and annual
report fee.
Corporate Income TaxKSA56-1a01Title of act.
Corporate Income TaxKSA56-1a358Liability upon return of contribution.
Corporate Income TaxKSA56-1a553Pleading.
Corporate Income TaxKSA56-1a452Judicial dissolution.
Corporate Income TaxKSA56-1a405Power of estate of deceased or incompetent partner.
Corporate Income TaxKSA56-1a153Cancellation of certificate.
Corporate Income TaxKSA56-1a152Amendment to certificate of limited partnership by certificate of
amendment or judicial decree.
Corporate Income TaxKSA56-1a606Domestic limited partnerships; annual report; annual report
fee.
Corporate Income TaxKSA56-1a607Foreign limited partnerships; annual report; annual report
fee.
Corporate Income TaxKSA79-4607Application of act; exceptions.
Corporate Income TaxKSA79-4604Authority of courts and attorney general not impaired.
Corporate Income TaxKSA79-4601Private foundation; corporation as; acts prohibited.
Corporate Income TaxKSA79-4608Authority of courts and attorney general not impaired.
Corporate Income TaxKSA79-4605Trusts which are private foundations, charitable trusts
or split-interest trusts; acts prohibited.
Corporate Income TaxKSA79-4603Application of act; exceptions.
Corporate Income TaxKSA79-4606Same; distribution required.
Corporate Income TaxKSA79-4602Same; distribution required.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7514Copies of applications for extension of time for filing
income tax returns submitted to secretary of state; confidentiality.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7512Exemptions from annual reports and annual report fees.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7669Business transactions of member or manager with the
limited liability company.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7667Service of process or service of any notice or demand.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7694Contributions by a manager.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,108Distribution in kind.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,102Allocation of distributions.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,129Service of process; venue.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,135Cases not provided for in this act.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,141Severability clause.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,138Taxation of limited liability companies.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,132Petition.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7692Admission of managers.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,111Nature of limited liability company interest.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,101Allocation of profits and losses.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,109Right to distribution.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7696Remedies for breach of operating agreement by manager.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7699Form of contribution.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,122Same; certification of registration application.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7698Delegation of rights and powers to manage.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,127Same; injunction against foreign limited liability company which
has not registered.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,116Dissolution.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7678Filing requirements; fees.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,118Winding up.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7697Reliance on reports and information by member, manager or
liquidating trustee.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7676Execution; power of attorney.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7682Contractual appraisal rights.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7683Certificate of correction.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,113Rights of judgment creditor; charging orders.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7663Definitions.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7666Registered office; resident agent.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7690Access to and confidentiality of information; records; action to
enforce rights; restriction of rights.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7687Classes; voting; meetings of members; amendment of operating
agreement.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,119Distribution of assets.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,121aActivities which do not constitute doing business for a foreign
limited liability company.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,137Reserved power of state to alter or repeal act.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,100Liability for contribution.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,112Assignment of limited liability company interest.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7670Indemnification.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7664Name of limited liability company.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7689Events; ceasing membership of a limited liability company.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7677aExecution by judicial order.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,103Defense of usury not available.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,121Registration required of foreign limited liability companies;
application.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,105Resignation of manager.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,125Foreign limited liability company; cancellation of registration,
requirements.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,115Powers of estate of deceased or incompetent member.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,134Construction and application of act and operating agreement.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7662Citation of act.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,126Same; maintenance of action or suit by foreign limited liability
company not registered; effect of failure to register.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7686Admission of members.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,107Distribution upon resignation.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,133Expenses.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,104Interim distributions.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7691Remedies for breach of operating agreement by member.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,131Proper plaintiff in a derivative action.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,123Same; similar name requirements; registered office and resident
agent; charge.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,140Effective date.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,106Resignation of member.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7679Notice.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,124Same; corrections to application for registration.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,114Right of assignee to become member.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,130Right to bring action by a member or an assignee.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7668Nature of business permitted; powers.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7688Liability to third parties.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7693Management of limited liability company.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7695Classes and voting; meetings of managers.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,145Procedure preventing dissolution or winding up;
exception.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,144Certification of cancellation; court appointments; powers of
trustees or receivers.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,110Limitations on distribution.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7672Interpretation and enforcement of operating agreement.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7673aArticles of organization.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7674aSame; amendments.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,136Fees for documents or services of secretary of state.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7671Contested matters relating to manager; contested votes.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,117Involuntary dissolution.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,146Reinstatement of canceled or forfeited articles of organization
or authority to do business.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7675Articles of organization; cancellation; certificates of
cancellation and correction.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,143Series limited liability company.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7677Execution by judicial order.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7681Merger or consolidation.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7673Articles of organization; procedure for amendment; professional
limited liability companies, certificate by licensing body.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,128Execution; liability.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7680Restated articles of organization.
Corporate Income Tax
Corporation Franchise Tax
KSA17-7674Same; amendments.
Corporate Income Tax
Corporation Franchise Tax
KSA17-76,139Limited liability company; annual report; annual report fee;
copies of applications of extension of time to file income tax returns with
secretary of state, confidentiality.
Corporate Income Tax
Individual Income Tax
KSA74-50,213Application process; agreement with secretary of commerce;
participation in other programs; limitation on total amount of benefits.
Corporate Income Tax
Individual Income Tax
KSA74-50,212Qualified company; eligibility requirements; benefits; retention
incentives.
Corporate Income Tax
Individual Income Tax
KSA74-50,219Promoting employment across Kansas; legislative members
prohibited from benefiting under act; when.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8114Disposition of moneys.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8113Employees of Kansas technology enterprise corporation.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8122Abolishing the agricultural value added center, the
agricultural value added processing center leadership council, the division of
markets and the director of marketing.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8112Severability.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8115Citation of act.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8116State patent depository library; designation of state
agency therefor; grant to establish.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8107Applied research matching grant fund, creation, sources, uses; award
of grants, prerequisites; approval of proposals, required findings; applied
research committee; commercialized research.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8126Same; transfer of property and records to secretary or department of
commerce; resolution of conflicts.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8108Small business innovation research matching grant bridge financing
programs.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8108aReview of small business innovation research bridge financing
program.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8109Seed-capital fund, creation, sources, uses; investment committee;
limitation on certain investments.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8128Same; succession of certain powers, duties and functions of Kansas
technology corporation by board of regents.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8125Same; succession to powers, duties and functions of Kansas technology
enterprise corporation by secretary and department of commerce.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8130aEffective date for certain sections.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8129Same; transfer of certain property and records to board of regents;
resolution of conflicts.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8134Qualified Kansas business; application for qualification, contents,
trade secrets to be accorded confidentiality; burden of proof to demonstrate
qualification; notice upon change therein.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8104Powers; exemption from state purchasing laws; certain records secure.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8132Definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8131Citation of act; purpose.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8127Same; transfer of certain powers and duties to board of regents;
transfer of certain funds to board of regents; transfer of certain liabilities
to board of regents.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8110Technology transfer and technical referral services; clearinghouse;
technical information data bases; industrial liaison offices.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8103Definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8123Abolition of Kansas technology enterprise corporation.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8124Same; transfer of powers and duties to department of commerce and
secretary of commerce; transfer of fund balances to department of commerce;
transfer of employees to department of commerce.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8130Same; rights preserved in legal actions and proceedings.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8106 Centers of excellence, establishment authorized, types, functions;
basic research fund, applied research and development fund, technology transfer
fund, creation, sources, uses; centers of excellence committee; awards of
funding, requirements; establishment of new centers, approval; support of
existing centers; commercialized research; report.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8111 Annual report, contents, presentation and distribution; program
funding levels, evaluation and recommendations; appropriations below threshold
levels, effect; audit.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8135Same; designation upon determination that criteria satisfied;
reporting requirements.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8136Same; secretary of commerce authorized to issue tax credits;
reporting required; annual review by secretary of commerce; loss of
designation, notice, repayment obligations; rules and regulations.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8133Tax credits for investment in qualified securities of qualified
Kansas business; claims; limitations; transfer of credits; reimbursement of
administrative costs.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8210Severability of act.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8208State not liable to investors in Kansas Venture Capital,
Inc.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8202Definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8207Limitation on tax credits.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8203Kansas Venture Capital, Inc.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8209Audit by legislative division of post audit.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8205Tax credits for investment in stock of Kansas Venture
Capital, Inc.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8201Kansas statewide risk capital system; purposes.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8211Expiration of sections.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8206 Income tax credit for investment in stock of Kansas Venture Capital,
Inc.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8204Annual report by Kansas venture capital, inc.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8307Same; requirements to continue certification;
confidentiality and security of documents submitted therefor; limitation on
ownership of majority equity interest in business in which funds invested.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8305Rules and regulations.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8301Citation of act.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8309Same; decertification; effect on tax credits.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8311State not liable to investors in Kansas venture capital
companies.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8306Kansas venture capital companies; certification of,
application, requirements, notification; duties of secretary; rules and
regulations.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8304aSame; acquisition by transfer of interest from investors
exempt from taxation; conditions; limitations; documentation.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8308Same; reporting requirements; annual compliance review of
each company by secretary, costs; notice of noncompliance; decertification;
notice of forfeited tax credits.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8303Definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8302Purpose of act.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8318Same; conflict of interest provisions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8319Same; definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8316 Technology-based venture-capital fund authorized; investments in
fund qualify for Kansas income tax credit by corporations; authorized
investments fund limitations.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8304 Tax credit for investments in certified Kansas venture capital
companies by corporations; determination and allowance.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8310Annual report by secretary; contents.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8317Same; reporting requirements.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8403Same; requirements to continue certification; annual
review by secretary of commerce; decertification, when.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8404Same; voluntary decertification, procedure.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8402Same; certification of local seed capital pools;
applications, requirements; rules and regulations.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8406Same; state not liable to investors in local seed capital
pools.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8401 Local seed capital pools; income tax credit for cash investment by
corporations; limitations; definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8405Annual report of secretary of commerce; contents.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8902Definitions.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8937Same; pledgeable revenues; limitations.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8919Repayment of amounts advanced from state general fund;
deferral provided.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8908Bonds and interest exempt from taxation.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8916Construction of act.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8921Bonds for projects in redevelopment districts;
establishment of redevelopment district; maximum maturity of bond; feasibility
study.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8903Kansas development finance authority; creation; board of
directors, composition, appointment, terms, chairperson, vice-chairperson;
president; officers and employees; meetings; surety bonds, requirements;
expenses; use of funds; dissolution.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8914Services to authority by state agencies and officers.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8939Bonds for certain electric generation facilities.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8905Same; issuance of bonds; authorized projects; limitations
and conditions; proceeds, disposition.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8904Same; general powers of authority.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8901Citation of act.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8918Bonds for loans to public water supply systems.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8910Exemption from liability of director, officers and
employees of authority.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8907Same; manner of bond sale; execution of bonds; seal of
authority; payment of bonds, obligation of authority, security.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8922Same; preparation of redevelopment plan; submittal to
board of county commissioners; responsibility for environmental remediation.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8928Same; agreements to implement redevelopment projects.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8913Reports of authority to governor and legislature, when;
contents.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8930Same; reimbursement of Wyandotte county; secretary of
commerce certification of expenses.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8938Same; collection and remittance of state and local sales
tax proceeds.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8940Bonds for pollution control devices at certain electric
generation facilities.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8929Same; county sales tax authorized; collection and
distribution; renewal and redistribution of tax.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8909Pledges of authority valid and binding.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8926Same; transmittal of redevelopment plan to county
officers; increased valuation not applicable for computation of debt
limitations; certification of valuation.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8915Financial interest in contracts and agreements of
authority prohibited.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8911Special funds or accounts authorized.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8927Same; remittal of pledged revenues; credit to
redevelopment bond fund; distribution.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8936Bonds for a multi-sport athletic complex; definitions;
procedures; feasibility study.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8923Same; use of bond proceeds and funds from other
authorized sources.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8906Same; authorizing resolution; types, terms and conditions
of bonds; trust indenture authorized; contract constituted by resolution and
trust indenture.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8912Refunding bonds authorized; disposition of proceeds;
manner of sale and security.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8920Bonds for state agency or IMPACT act projects; condition
precedent to issuance; involvement of pooled money investment board.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8941Same.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8924Same; sources of revenue to finance the bonds.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8917Bonds for loans to community mental health, intellectual disability
and drug and alcohol abuse services providers.
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-8925Same; taxing subdivision and real property taxes defined;
assessment and distribution of taxes; pledge of tax increment portion of
taxes.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,100cSame; failure to withhold, consequences; persons
designated as employers.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,101Declaration of estimated tax, when; procedure.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,106Employers' and fiduciaries' liability for tax required
to be withheld.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,115Rules pertaining to husbands and wives.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,117aCompensation of persons missing in action or prisoners
of war during Vietnam conflict exempt from Kansas income tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,108Severability; captions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,117dCompensation of persons missing in action or prisoners
of war; tax exemption; liberal construction of act; meaning of terms.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,136Kansas taxable income of a nonresident estate or trust.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,133Determination of distributive share.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,129Partners, not partnership, subject to tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,140Credit for taxes paid in section 337 liquidation.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152lApplication of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,139Taxation of subchapter S corporate income.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152qApplication of 79-32,117.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152nApplication of 79-32,176.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,153Credit against tax for establishment of qualified
business facility; conditions; amount; limitations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,157Same; termination and resumption of operation of
qualified business facility; credit allowable, when.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,175Credit against tax for making taxpayer's principal
dwelling or property accessible to persons with a disability; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,160cApplication of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,159Application of 79-32,111 and 79-32,153 to 79-32,158.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,188Severability of provisions of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,178Rules and regulations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,191Application of 79-32,190.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,198Same; duties of director of community development of
department of commerce; rules and regulations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,196Same; eligibility criteria for credit; limited
retroactivity.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,224Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,217Refineries; credit for certain investments;
definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,209Federal innocent spouse rule conformity.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,235Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,232Same; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,240Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,264Limitations on tax credits; credits allowed and amounts
to be carried forward.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,248Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,259Same; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,253Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,250Waste heat utilization system at electric generation
facility; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,245Renewable electric cogeneration facilities; credits for
certain investments; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221jKansas breast cancer research fund checkoff; disposition
of moneys; required report.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3201Title.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233Powers of secretary or designee.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3235bProcedures for the issuance of warrants and the levy
upon property resulting from tax delinquency.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3229Jeopardy assessments, when; procedures; closing of
taxable period.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3223Records and special returns.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3269Tax treatment of professional employer organizations;
definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268gSame; waiver of penalties.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3283Same; payroll factor.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3236Rules and regulations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3276Same; capital gains and losses from sales of property.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3273Same; taxpayer taxable in another state.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3240Application of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3287Same; sales in state; income-producing activity.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3285Same; sales factor.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3289Same; construction of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3292Same; act supplemental to income tax act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3293aApplication of 79-3271, 79-3279 and 79-3288b.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3298Withholding tax from wages; employers' return filing
requirements; remittance of tax, when.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,100bSame; liability of employer or payer for payment;
employee action prohibited.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,102Same; time of filing of certain declarations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,100dSame; withholding amounts method of calculation;
agreements with other states and the federal government.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,104Amount paid upon declarations of estimated tax;
payments as credit against income tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,107bApplication of 79-32,101, 79-32,102, 79-32,103 and
79-32,107.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,110aTax imposed on ordinary income portions of lump sum
distributions from pension and other plans.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,130Partners and partnerships; federal income tax
provisions applicable in determining Kansas taxable income; exceptions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,121aApplication of 79-32,121.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,116Kansas taxable income of an individual.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,117bSame; abatement and refund of taxes paid; claims.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,114Accounting periods and methods.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,134Kansas taxable income of a resident estate or trust.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,135Share of a resident estate, trust, or beneficiary in
Kansas fiduciary adjustments.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,137Share of a nonresident estate, trust or beneficiary in
income from sources within Kansas.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,140aAccrual of interest and penalties on underpayment or
overpayment of income tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152mApplication of 79-3230, 79-32,101 and 79-32,107.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152oApplication of 79-32,117.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,160Title of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,156Same; claiming credit upon acquisition or lease of
qualified business facility by related taxpayer; election; estate entitled to
credit upon death of taxpayer.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,159bApplicability of 1986 amendments.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,155Same; election to defer credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152rApplication of 79-1117 and 79-32,176.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,181aCredit against tax for interest rate reductions on
certain agricultural production loans.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,160eApplication of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,189Application of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,205Earned income tax credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,199Application of 79-32,194 through 79-32,198.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,192Credit against tax for purchase costs of equipment used
in manufacture of products from postconsumer waste; limitations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,194Community services contribution income and privilege
tax credit; citation of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,216Citation of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,211aCredit against tax for contributions for restoration,
preservation or operation of certain historic sites.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,223Crude oil or natural gas pipelines; credits for certain
investments; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,229Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,225Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,218Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,226Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,220Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,243Information required by taxpayer to claim income tax
credits.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,234Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,238Integrated coal gasification power plants; credits for
certain investments; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,251Biofuel storage and blending equipment; credits for
certain investments; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,233Biomass-to-energy plants; credits for certain
investments; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,246Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,244Credit for compensation paid by employers to employees
who are members of national guard and reserved forces.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,256Carbon dioxide capture, sequestration or utilization
machinery or equipment; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,257Citation of act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,254Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,252Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221fKansas World War II Memorial Fund income tax checkoff;
disposition of proceeds.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221iKansas military emergency relief fund checkoff;
disposition of moneys.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3235Collection of delinquent taxes; tax lien.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3230Periods of limitation; extension agreements; notice of
agreement with internal revenue service.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233jOffset of tax overpayments against tax underpayments.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3239Severability.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233aCompromise of delinquent income taxes of taxpayers;
procedure; rules and regulations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3235aProcedures for the issuance of warrants and the levy
upon property resulting from tax delinquency.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268fSame; duty of department to comply with taxpayer's
designation of representative.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268eSame; department of revenue correspondence with
taxpayer; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268cSame; waiver of penalties.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3274Apportionment of net income; nonbusiness income
allocation.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3271Apportionment of net income; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3280Same; property factor defined.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3272Same; allocation and apportionment.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3281Same; property owned or rented, value; net annual rate.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3282Same; average value of property.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3293Same; application of 79-3271 to 79-3292.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3286Same; sales of tangible personal property in state.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3293bApplication of 79-3271 and 79-3279.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3294bSame; bond to secure collection.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3299Same; employers' annual statement; furnishing to
employee; penalty for failure to furnish such statement.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3296Withholding tax; employer's requirement to withhold;
agreements of the secretary.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,121Kansas personal exemption of an individual.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,107Penalties and interest for noncompliance, exception to
penalty imposition for certain underpayments; failure of employer to deduct and
withhold; failure to collect, account for and pay tax; attempts to evade or
defeat tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,112aSecretary of revenue authorized to promulgate tax
tables for use by individuals; use of tables optional.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,159aApplication of 79-32,153 and 79-32,154.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,117eFederal income tax rebate exempt from Kansas income
tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,103Time of payment of estimated tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,160bPlanned project within existing enterprise zone; tax
election; prior act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,197Same; amount of credit, carryover.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,227Same; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,219Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,211Credit against tax for certain historic structure
rehabilitation expenditures; limitations; definitions; sale or assignment.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,199bApplication of 79-32,195, 79-32,197 and 79-32,197a.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,228Integrated coal or coke gasification nitrogen
fertilizer plants; credits for certain investments; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,239Same; amount of credit; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,249Same; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221dDesignation of income tax refund for nongame wildlife
improvement program; form.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3222Report of moneys paid or payable during taxable year; who
to make return; failure to report, penalties.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3222aMining production payment reports required; withholding
of production payments, procedures; penalties.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268bSame; duty of department to comply with taxpayer's
designation of representative.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233eAbatement of certain income tax liabilities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3279Apportionment of net income; apportionment of business
income; requirements; procedures.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3228aFailure to file or filing of insufficient return,
mandamus action permitted.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3284Same; compensation for services; when payment in state.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3288aProcedure for transitional adjustment for change of
accounting methods of certain taxpayers.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3294aWithholding tax; injunctions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,141Allocation of income and deductions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,131Partnership modification for a partner.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,142Consolidated returns.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,100Same; nondeductibility of withholding; credit allowed;
refunds.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,100aWithholding tax; deduction by payer required.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,113Exempted organizations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,108aWithholding registration certificate required;
procedure.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,105Withholding tax; moneys paid to state treasurer;
amounts credited to IMPACT program funds, income tax refund fund and state
general fund; refunds, payment; interest, computation.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,117cSame; compensation defined.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,152pApplication of 79-32,110, 79-32,119 and 79-32,120.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,158Same; rules and regulations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,159cApplication of 79-32,153, 79-32,154, 79-32,155,
79-32,156, 79-32,157 and 79-32,159b.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,179Application of 79-1117, 79-1118, 79-32,117 and
79-32,175 to 79-32,178.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,199aApplication of 79-32,195, 79-32,197 and 79-32,197a.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,197aSame; assignability of credits.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,180Application of 79-32,175 to 79-32,177, inclusive.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,181Credit against tax for interest rate reduction for
agricultural production loan by production credit association.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,221Same; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,230Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,231Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,236Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,241Same; claim for credit.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,247Same; pass-through entities.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,258Film production; credit for certain eligible production
expenses; eligibility requirements; application.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,255Same; accelerated depreciation; deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,260Same; expiration of act; amount, limitations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3220Requirements for individuals, corporations, fiduciaries
and partnerships with regard to returns.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3225Time for payment of tax; cancellation of tax; extension
of time; interest.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268Taxpayer bill of rights and privileges.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233iSame; uncollectible accounts; account $25 or less or
delinquent more than 7 years; basis for determination.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268aTaxpayer bill of rights; department of revenue
correspondence with taxpayer; requirements.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233hSame; uncollectible accounts; death of individual or
dissolution of corporation.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268hSame; closing letters.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3268dSame; closing letters.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3275Same; rents and royalties; extent of utilization of
tangible personal property.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3278Same; patent and copyright royalties.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3288Procedure where allocation does not fairly represent
taxpayer's business activity; burden of proof of tax evasion.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3288bElection of treatment of income; timing; duration.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3294Withholding tax; title; relationship to Kansas income tax
act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3295Withholding tax; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,107aApplication of 79-32,107.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,237Same; accelerated depreciation, deduction.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,262Tax credit for certain capital investments in a
business located in or near certain cities made within three years of
occurrence of certain major disasters.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3277Same; interest and dividends.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,206Credit for property tax paid on commercial and industrial machinery
and equipment.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,160gLimitation on credits earned through Kansas enterprise zone act
and the job expansion and investment tax credit act.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233bSame; annual report by director; filing.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,207 Kansas income tax credit for corporations for plugging abandoned
oil or gas well.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,222 Same; credit for certain environmental compliance expenditures.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,143 Kansas net operating loss for corporations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,210 Kansas income tax credit for property tax paid by telecommunication
companies which are corporations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,190 Child day care assistance tax credit for corporations; amount.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,268 Continuation of certain nonrefundable credits pursuant to the law
at the time such credit was earned.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,201 Kansas income tax credit for corporations for alternative-fueled
motor vehicle property expenditures.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,128 Individual who is Kansas resident for part of year, election;
computation of tax; modifications.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221e Disposition of moneys received pursuant to 79-3221d; limitation on
expenditures.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,204 Kansas income tax credit for corporations for required improvements
to qualified swine facility.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,203 Tax credits for expenditures related to nongame and endangered
species.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,154 Same; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221h Plant and animal disease and pest control fund.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,212 Kansas income tax credit for single city port authority.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,111 Credits against tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221m Kansas creative arts industries commission checkoff fund;
disposition of moneys.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,214 Amended returns to be filed by taxpayers receiving certain
refund of property taxes.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,160aTax credits for establishment of qualified business facility;
conditions; amount; limitations; investment in certain counties.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,182bCredit against tax for corporations for certain research and
development activity expenditures.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,261Tax credit for certain contributions to community college,
technical college or postsecondary educational institution.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,119Kansas standard deduction of an individual.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,266Tax credit for taxpayers who receive income from business
activities of certain qualified companies.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,215Credit for business firms paying salary to teachers employed
pursuant to a partnership agreement with school district.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,109Definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,118Kansas deduction of an individual.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3226Examination of returns; notice of additional tax; informal
conference; final determination and notice; appeals; tax and interest due and
payable, when.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,193Military retired personnel income tax settlement; refund amount
calculation; military retirees income tax refund fund established; transfers to
and expenditures from fund, when.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221kKansas hometown heroes fund checkoff; disposition of moneys.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,177Credit against tax for making certain property used in trade or
business or held for production of income accessible to or usable in the
employment of persons with a disability; amount; carryover to subsequent
taxable years.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3228Penalties and interest.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221gSenior Citizens Meals on Wheels Contribution Program income tax
check-off; disposition of proceeds.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,195Tax credits for community services contributions; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,202aTax credit for adoption expenses.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,200Kansas income tax credit for corporations for financial support
to persons otherwise eligible and to families with dependent children;
conditions and limitations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,143aExpense deduction for certain depreciable property of corporations;
calculation of amount; sale of property, procedure; limitation on other
credits.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3233gSame; petition to state board of tax appeals for approval or
disapproval of abatement; abatement by director; list of indebtedness abated
filed with secretary of state; public record.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3234Tax information; preservation; limits on dissemination and use;
penalty for violations.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221Returns; form, place and time of filing; identifying number, social
security numbers; tentative returns; extension of time; certain actions or
proceedings authorized; definitions.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,263Tax credit for property taxes paid by certain senior citizens;
selective assistance for effective senior relief (SAFESR).
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,138Kansas taxable income of corporations; addition and subtraction
modifications.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,176aSame; amount; carryover to subsequent taxable years; credit
refundable, when.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,267Tax credit for taxpayers domiciled in a rural opportunity
zone.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,271Tax credit for certain taxpayers who purchased food in this
state.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,117Kansas adjusted gross income of an individual; addition and
subtraction modification.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,120Kansas itemized deductions of an individual.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,265Limitation on income tax credits allowed; valid social security
numbers required.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,269Tax rate reductions; procedures.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-32,110Tax imposed; classes of taxpayers; rates.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221oIndividual tax returns; line for reporting compensating use
tax.
Individual Income Tax
Corporate Income Tax
Privilege
KSA79-3221nLocal school district contribution program checkoff; disposition
of moneys.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-189dSales of bingo cards, faces and instant bingo tickets;
exempt.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-195aSame; allotment of county proceeds to townships.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-194Same; city and county excise taxes prohibited, exceptions;
rate increase for certain development excise taxes, election required.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-195Same; use of proceeds for payment of bonds prohibited;
exceptions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-195bSame; pledge of proceeds for payment of bonds;
conditions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-191Same; situs of taxable transactions; rules and
regulations; effective date for collection of taxes; revenue in excess of
budget, disposition.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-199Imposition of city and county compensating use tax upon
certain motor vehicles; rate; administration, collections and distribution.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-196Same; transfer of revenue to road and bridge fund.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-189aSame; certain sales exempt from state sales tax subject
to local tax.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-187aSame; power conferred to impose tax outside of
boundaries.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-197Same; pledging of revenue received; procedure.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-198Imposition of city and county and Washburn university
compensating use tax upon tangible personal property, vehicles and vessels;
rate; continued exemption for provision of certain tangible personal property
exempt from taxation prior to July 1, 2003; administration and collection by
state; disposition and apportionment of moneys received.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-192Same; apportionment of revenue from countywide retailers' sales tax
between county and cities located therein, exceptions; notification of state
sales tax collected in county for preceding year; county clerks to provide
secretary information necessary for apportionment.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-189Same; rates, general and special purposes, exceptions for certain
counties; administration and collection by state; refunds; remittance to cities
and counties; monthly reports; confidentiality requirements.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-187Countywide and city retailers' sales taxes; procedure for
imposition; election required; rate; use of revenue; validation of certain
elections; continuation in effect of certain taxes; authority for imposition;
statement of purpose.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,105Project agreements between educational institutions and
employers; provisions, approval; expenditures for major project investments;
lien for required employer payments; deferral of program costs, limit.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,108IMPACT program services fund; administration; amounts
credited to fund; authorized expenditures; transfers to state general fund,
when.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,121Definitions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,114Same; definitions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,115Same; sales tax exemption; requirements.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,132Tax credits for qualified firms.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,112Same; prohibiting use of classes or training under
SKILL program as basis for financial payments to educational institutions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,103Definitions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,111Annual report of IMPACT program activities.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,119Same; rules and regulations.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,118Nonmetropolitan regions; annual report.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,131Definitions; qualifications; certification of
eligibility; rules and regulations.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,122Application for benefits; agreement for distributions;
terms and conditions; termination upon noncompliance; restrictions on use of
benefits.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,135aEffective date.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,117Quarterly list of designated nonmetropolitan regions to
revenue.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,120Citation of act.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,133High performance incentive fund created; matching
grants provided for training programs; preference for qualified firms.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,135Effective dates.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,136Economic revitalization and reinvestment act; purpose;
definitions; project application, eligibility, approval; agreement for
benefits; bond issue, conditions, funding, limitations on use of proceeds;
audits.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,102Citation of act.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,116Nonmetropolitan regional business program; criteria.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,106Review and approval of proposed agreements by secretary of
commerce; eligibility.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,133High performance incentive fund created; matching grants provided
for training programs; preference for qualified firms.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,110Approval of IMPACT program activities for purposes of financing
with bonds issued by Kansas development finance authority; sunset of authority
to issue bonds.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,104Administration of act; powers and duties of secretary of commerce;
rules and regulations, standards and priorities for projects; limit on project
costs; notice of project approval.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,109IMPACT program repayment fund; administration; authorized
expenditures; reserve accounts; transfers to IMPACT program services fund,
when.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,101 Evaluation of plans by secretary; report to governor and
legislature.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,123Annual report of economic effects by secretary; loss of qualified
industrial manufacturer designation.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,212 Qualified company; eligibility requirements; benefits; retention incentives.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,107Debt service and direct funding rates for IMPACT program,
limitation; crediting amounts to IMPACT program funds; duties of secretary of
revenue; job creation program fund, crediting amounts from various sources.
Property Tax
Corporate Income Tax
Privilege
KSA79-1106Taxation of national banking associations, banks, trust
companies and savings and loan associations; purpose of act.
Property Tax
Corporate Income Tax
Privilege
KSA79-1111Same; administration of act; rules and regulations.
Property Tax
Corporate Income Tax
Privilege
KSA79-1124Same; disposition of moneys; refunds.
Property Tax
Corporate Income Tax
Privilege
KSA79-1117Credit 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
KSA79-1122Same; time for assessment and payment; penalties.
Property Tax
Corporate Income Tax
Privilege
KSA79-1115Application of 79-1107 and 79-1108.
Property Tax
Corporate Income Tax
Privilege
KSA79-1129Same; procedures and methodology in determining allocable
and apportionable income.
Property Tax
Corporate Income Tax
Privilege
KSA79-1130Same; receipts factor defined and described.
Property Tax
Corporate Income Tax
Privilege
KSA79-1107National banking associations and state banks; tax
imposed; rate.
Property Tax
Corporate Income Tax
Privilege
KSA79-1109aApplication of 79-1107 and 79-1109.
Property Tax
Corporate Income Tax
Privilege
KSA79-1113National banking associations and banks and corporations
holding stock therein; exemption from intangibles tax.
Property Tax
Corporate Income Tax
Privilege
KSA79-1120Recapture tax; definitions.
Property Tax
Corporate Income Tax
Privilege
KSA79-1123Administration of act; rules and regulations.
Property Tax
Corporate Income Tax
Privilege
KSA79-1116Application of 79-1107, 79-1108 and 79-1109.
Property Tax
Corporate Income Tax
Privilege
KSA79-1127Estimated tax; manner of payment; penalties.
Property Tax
Corporate Income Tax
Privilege
KSA79-1126aCredit against tax for interest rate reductions on
certain agricultural production loans.
Property Tax
Corporate Income Tax
Privilege
KSA79-1134Supplemental to 79-1106 et seq.
Property Tax
Corporate Income Tax
Privilege
KSA79-1132Same; payroll factor defined and described.
Property Tax
Corporate Income Tax
Privilege
KSA79-1126Credit against tax for interest rate reduction for
agricultural production loan.
Property Tax
Corporate Income Tax
Privilege
KSA79-1105cTaxation of the business of banking; prohibiting certain
taxes; right to protest payment of taxes.
Property Tax
Corporate Income Tax
Privilege
KSA79-1135Consolidated returns or combined reports required, when.
Property Tax
Corporate Income Tax
Privilege
KSA79-1133Tax upon cessation of business as financial institution;
computation.
Property Tax
Corporate Income Tax
Privilege
KSA79-1110aApplication of 79-1110.
Property Tax
Corporate Income Tax
Privilege
KSA79-1112Disposition of tax moneys; privilege tax refund fund
established; refunds.
Property Tax
Corporate Income Tax
Privilege
KSA79-1121Same; imposition; computation of amount.
Property Tax
Corporate Income Tax
Privilege
KSA79-1108Trust companies and savings and loan associations; tax
imposed; rate.
Property Tax
Corporate Income Tax
Privilege
KSA79-1110Taxation 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
KSA79-1128Allocation and apportionment of income of financial
institutions engaged in multi-state business activities; definitions.
Property Tax
Corporate Income Tax
Privilege
KSA79-1119Reports, statements, lists and returns; preservation;
confidentiality, exceptions; performance of certain activities by
administrative personnel unlawful; penalties for violations.
Property Tax
Corporate Income Tax
Privilege
KSA79-1136Application of act.
Property Tax
Corporate Income Tax
Privilege
KSA79-1109"Net income" defined; deductions.
Property Tax
Corporate Income Tax
Privilege
KSA79-1131Same; 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
MemorandumPolicy Council Administrative DeterminationRegistration 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
MemorandumPolicy Council Determination MemorandumApplication of Payments to Past Due Accounts
Corporate Income Tax
Food Sales Tax Refund
Franchise Tax
Homestead Property Tax Refunds
Individual Income Tax
Intangible Tax
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Property Tax
Withholding and Declaration of Estimated
Memorandum--2011 Legislative Enactments and Changes
Corporate Income Tax
Franchise Tax
Homestead Property Tax Refunds
Individual Income Tax
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Privilege
Memorandum--2007 Legislative Enactments and Changes
Corporate Income Tax
Homestead Property Tax Refunds
Individual Income Tax
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Mineral Severance Tax
Privilege
Withholding and Declaration of Estimated
Memorandum--2014 Legislative Changes and Enactments
Individual Income Tax
All
Corporate Income Tax
Withholding and Declaration of Estimated
Food Sales Tax Refund
Homestead Property Tax Refunds
Estate Tax
Kansas Retailers' Sales Tax
Franchise Tax
Kansas Compensating Tax
Memorandum--2009 Legislative Enactments & Changes
Individual Income Tax
Homestead Property Tax Refunds
Corporate Income Tax
Kansas Retailers' Sales Tax
Withholding and Declaration of Estimated
Food Sales Tax Refund
Franchise Tax
Kansas Compensating Tax
Intangible Tax
Memorandum--2010 Legislative Enactments and changes
Individual Income Tax
Homestead Property Tax Refunds
Kansas Retailers' Sales Tax
Withholding and Declaration of Estimated
Corporate Income Tax
Mineral Severance Tax
Memorandum--2012 Legislative Changes & Enactments.
Corporate Income TaxNotice12-03Certain Deductions Limited to Corporate Income Taxpayers
Corporate Income TaxNotice12-09Recent Changes Do Not Affect Corporate Income Tax
Corporate Income TaxNotice14-14Tax Credit for Low Income Students Scholarship
Corporate Income Tax
Individual Income Tax
Notice12-05Elimination of Certain Income Tax Credits for Individuals, Partnerships, S Corporations, and Limited Liability Companies
Corporate Income Tax
Individual Income Tax
Notice13-03Changes to Kansas Taxes Due to Changes Related to Abortion Laws.
Corporate Income Tax
Individual Income Tax
Notice14-06Disabled Accessibility Credit For Dwellings Reenacted

Disabled Accessibility Credit For Facilities Or Equipment Used
In A Trade Or Businesses Extended to Additional Taxpayers
Corporate Income Tax
Individual Income Tax
Privilege
Notice09-09Reduction of Tax Credits by 2009 HB 2365
Corporate Income Tax
Individual Income Tax
Property Tax
Notice99-03Oil Lease Working Interest Credit (Senate Bill 45)
Individual Income Tax
Corporate Income Tax
Notice12-89-3Income Exempt from Tax
Individual Income Tax
Corporate Income Tax
Notice99-01Income tax credit for personal property taxes paid on business machinery and equipment.
Corporate Income TaxOpinion LetterO-1998-09Income tax credits for alternative-fueled motor vehicle property expenditures.
Corporate Income TaxOpinion LetterO-2001-012Calculation of the business and job development credits.
Corporate Income TaxOpinion LetterO-2001-022Calculation of HPIP investment tax credit.
Corporate Income TaxOpinion LetterO-2009-005Deductibility of certain items for corporate income tax purposes.
Corporate Income Tax
Individual Income Tax
Opinion LetterO-2000-010Qualified contributions for the community service contribution credit.
Corporate Income Tax
Individual Income Tax
Opinion LetterO-2001-025Historic preservation tax credit.
Corporate Income Tax
Individual Income Tax
Opinion LetterO-2002-011High Performance Incentive Program (HPIP) credit allowed against total tax liability.
Corporate Income Tax
Individual Income Tax
Opinion LetterO-2002-012Historic Preservation Tax Credits
Corporate Income Tax
Individual Income Tax
Opinion LetterO-2002-015Computation of qualified business facility investment at an existing qualified business facility for the High Performance Incentive Program (HPIP) investment tax credit.
Corporate Income Tax
Individual Income Tax
Opinion LetterO-2002-019Kansas Historic Preservation Tax Credit-Transfers
Corporate Income Tax
Individual Income Tax
Opinion LetterO-2002-017Kansas Historic Preservation Tax Credits - Not-for-Profit and Governmental Entities.
Corporate Income TaxPrivate Letter RulingP-1999-170Company manufactures and sells fixtures to hotels and motels in Kansas.
Corporate Income TaxPrivate Letter RulingP-2001-067ESOP (Employee Stock Ownership Plan)
Corporate Income TaxPrivate Letter RulingP-2001-107
High Performance Incentive Program (HPIP) credits.
Corporate Income TaxPrivate Letter RulingP-2016-011Ending Two-Factor Apportionment Election Prior to End of 10 Year Period
Corporate Income Tax
Individual Income Tax
Private Letter RulingP-1999-09Qualified Business Facility Employee
Kansas Retailers' Sales Tax
Corporate Income Tax
Private Letter RulingP-2000-030Web center customization for Kansas firms by out-of-state companies.
Corporate Income TaxQASubchapter S Corporations / Filing MethodsSubchapter S Corporations / Filing Methods
Corporate Income TaxQAQuestions and Answers relating to Business and Job Development credits as they apply to partnerships and subchapter S corporations.Questions and Answers relating to Business and Job Development credits as they apply to partnerships and subchapter S corporations.
Corporate Income Tax
Individual Income Tax
QAK.S.A. 1995 sup 79-32,201 (1995 HB 2161)Alternative Fuel Tax Credit
Corporate Income Tax
Individual Income Tax
QANew income tax credit.New income tax credit available to business machinery and equipment owners.
Corporate Income Tax
Individual Income Tax
QACapital ImprovementCapital Improvement
Corporate Income Tax
Individual Income Tax
QAFiling of amended tax returns, for a year closed by statute of limitations, to establish a business and job development credit.Filing of amended tax returns, for a year closed by statute of limitations, to establish a business and job development credit.
Corporate Income Tax
Individual Income Tax
QABreak in certification-CarryforwardBreak in certification-Carryforward
Corporate Income Tax
Individual Income Tax
QANet Operating Farm LossesQuestions and answers concerning the carryback of net operating farm losses.
Corporate Income Tax
Individual Income Tax
QAIRB Lease PaymentsIRB Lease Payments
Corporate Income Tax
Individual Income Tax
QAQuestions and Answers Regarding HB2117 of the 2012 Legislative SessionQuestions and Answers Regarding HB2117 of the 2012 Legislative Session
Corporate Income Tax
Individual Income Tax
Privilege
QACommunity Service Contribution CreditQuestion and Answer relating to Community Service Contribution Credits
Corporate Income Tax
Individual Income Tax
Privilege
QAHPIP Qualified Business Facility InvestmentCalculation of HPIP Qualified Business Facility Investment Tax Credits effective for all taxable years commencing prior to January 1, 2006.
Corporate Income Tax
Individual Income Tax
Privilege
QACommunity Service Contribution CreditNonprofit contributions to approved community service organizations.
Corporate Income Tax
Individual Income Tax
Privilege
QAHPIP Qualified Business Facility Investment (2)Calculation of HPIP Qualified Business Facility Investment Tax Credits effective for all taxable years commencing after December 31, 2005.
Corporate Income Tax
Individual Income Tax
Privilege
QABusiness and Job Development Credit Questions and AnswersGeneral queestions and answers concerning Business and Job Development Credits.
Corporate Income TaxRev. Ruling12-1998-04High Performance Incentive Program (HPIP) Investment Tax Credtis
Corporate Income TaxRev. Ruling12-91-1Attribution of Sales to the Sales Factor of the Apportionment Percentage
Corporate Income TaxRev. RulingRevenue Ruling 12-82-1Establishment of facility in a location prior to enterprise zone designation
Corporate Income Tax
Individual Income Tax
Rev. Ruling12-1998-03Business and job development credits.
Corporate Income Tax
Individual Income Tax
Rev. Ruling19-2005-1Determination of federal adjusted gross income for audit purposes.
Corporate Income Tax
Individual Income Tax
Rev. Ruling19-2010-01Application of 2010 House Bill 2554 to Business and Job Development Tax Credits
Cigarette and Tobacco Products
Corporate Income Tax
Estate Tax
Individual Income Tax
Kansas Retailers' Sales Tax
Privilege
Property Tax
Session LawL. 2002 ch. 185(Amends Chapter 89)An Act relating to taxation; amending K.S.A. 12-187, 12-189, 17-4634, 17-7507, 79-2401a, 79-2803a, 79-3226, 79-3271, 79-3279, 79-3310 and 79-3312 and K.S.A. 2001 Supp. 17- 2036, 17-7503, 17-7504, 17-7505, 17-76,139, 56-1a606, 56-1a607, 56a-1201, 56a-1202, 56a-1203, 79-201w, 79-1476, 79-3295, 79-32,100a, 79-32,205, 79-32,206, 79-32,211, 79- 3311, 79-3603, 79-3620, 79-3635, 79-3703 and 79-3710 and repealing the existing sections; also repealing K.S.A. 12-189e and K.S.A. 2001 Supp. 79-3603, as amended by section 1 of 2002 Senate Bill No. 372.
Corporate Income TaxSession LawL. 2001 ch. 164(Amends Chapter 133)An Act relating to annual reports; concerning economic development incentive effective- ness; amending K.S.A. 2000 Supp. 74-8017 and repealing the existing section; also re- pealing K.S.A. 2000 Supp. 74-8017, as amended by section 1 of 2001 House Bill No. 2219.
Corporate Income TaxSession LawL. 2001 ch. 133An Act relating to annual reports concerning certain tax incentive effectiveness; amending K.S.A. 2000 Supp. 74-8017 and repealing the existing section.
Corporate Income TaxSession LawL. 2001 ch. 176An Act relating to income taxation; amending K.S.A. 2000 Supp. 79-3230, 79-32,195, 79- 32,197, 79-32,197a, 79-32,201 and 79-32,207 and repealing the existing sections.
Corporate Income TaxSession LawL. 2001 ch. 130An Act relating to income taxation; authorizing research and development credits.
Corporate Income TaxSession LawL. 2001 ch. 108An Act relating to income taxation; allowing credits for certainhistoric preservation project expenditures.
Corporate Income TaxSession LawL. 2001 ch. 196An Act concerning electric generation; relating to certain parallel generation services; pro- viding for issuance of bonds for certain purposes; amending K.S.A. 66-1,184 and re- pealing the existing section.
Corporate Income TaxSession LawL. 2002 ch. 099An Act relating to annual reports concerning certain tax incentive effectiveness;amending K.S.A. 2001 Supp. 74-8017 and repealing the existing section.
Corporate Income TaxSession LawL. 2002 ch. 115An Act relating to income taxation; concerning venture capital; enacting the Kansas certified capital formation company act.
Corporate Income TaxSession LawL. 2002 ch. 097An Act concerning the impact act; expanding the availability thereof; concerning Kansas investments in major projects; amending K.S.A. 2001 Supp. 74-50,106 and 74-50,107 and repealing the existing sections.
Corporate Income TaxSession LawL. 2003 ch. 020An Act concerning the Kansas certified capital formation company act; relating to certi- fication of capital formation companies; tax credit revisions; amending K.S.A. 74-8222, 74-8223, 74-8225 and 74-8226 and repealing the existing sections.
Corporate Income TaxSession LawL. 2003 ch. 153An Act enacting the economic revitalization and reinvestment act; relating to the secretary of commerce and Kansas development finance authority; authorizing the issuance of bonds for certain economic development purposes; amending K.S.A. 74-8017 and re- pealing the existing section.
Corporate Income TaxSession LawL. 2003 ch. 147An Act concerning taxation; amending K.S.A. 12-188, 12-189a, 12-191, 12-192, 12-198, 72- 6431, 74-2433, 75-5151, 79-3607, 79-3608 and 79-3651 and K.S.A. 2002 Supp. 12-187, 12-189, 79-201x, 79-15,101, 79-15,102, 79-15,103, 79-15,109 79-3295, 79-3298, 79-3299, 79-32,100, 79-32,100a, 79-32,100b, 79-32,100c, 79-32,206, 79-3602, 79-3603, 79-3606 and 79-3650 and repealing the existing sections; also repealing K.S.A. 12-191a, 79- 15,106, 79-15,107, 79-15,108, 79-15,114, 79-15,115 and 79-15,127.
Corporate Income TaxSession LawL. 2004 ch. 097AN ACT concerning agritourism activities; providing for promotion thereof; relating to par-ticipants’ assumption of the inherent risks thereof; providing for certain income tax credits.
Corporate Income TaxSession LawL. 2004 ch. 164AN ACT providing for the issuance of bonds by the Kansas development finance authority for the design of a prototype facility for the generation of electricity and hydrogen; amending K.S.A. 74-8939 and repealing the existing section.
Corporate Income TaxSession LawL. 2004 ch. 181AN ACT relating to the Kansas development finance authority; concerning bonds for research facilities; funding of out-of-state projects; amending K.S.A. 2003 Supp. 74-8902, 74-8904 and 74-8905 and repealing the existing sections.
Corporate Income TaxSession LawL. 2005 ch. 132AN ACT regarding economic development; relating to tax increment financing; major motorsports complex; workforce investment; amending K.S.A. 12-1774a and 12-1777 and K.S.A. 2004 Supp. 12-1770a, 12-1771, 12-1771b, 12-1772, 12-1773, 12-1774, 12-1780b and 12-1780c and repealing the existing sections; also repealing K.S.A. 2004 Supp. 75-5735.
Corporate Income TaxSession LawL. 2005 ch. 053AN ACT concerning the procedure for redevelopment districts to finance investigation and remediation of flood-plain conditions; qualifications; amending K.S.A. 2004 Supp. 12-1770a and 12-1771e and repealing the existing sections.
Corporate Income TaxSession LawL. 2005 ch. 129AN ACT concerning mathematics and science teachers; providing a tax credit against the income tax liability of certain business firms; establishing the mathematics and science teacher service scholarship act.
Corporate Income TaxSession LawL. 2006 ch. 164AN ACT concerning economic development; relating to the IMPACT program repayment fund; legislative economic development committees; amending K.S.A. 46-1601 and K.S.A. 2005 Supp. 74-50,107 and repealing the existing section.
Corporate Income TaxSession LawL. 2007 ch. 062AN ACT relating to credits against premium taxes for investments in
qualified business facilities.
Corporate Income TaxSession LawL. 2007 ch. 107AN ACT concerning the investments in major projects and comprehensive training act; relating to limitations on amounts credited to program funds for major project investments; amending K.S.A. 2006 Supp. 74-50,107 and repealing the existing section.
Corporate Income Tax
Estate Tax
Homestead Property Tax Refunds
Individual Income Tax
Kansas Retailers' Sales Tax
Session LawL. 2009 ch. 142AN ACT concerning taxation; relating to settlement authority of secretary of revenue, certain assessments; income tax credits, limitations; valuation of land devoted to agricultural use for estate tax purposes; periods of limitation for certain refunds and credits; sales tax exemptions; homestead property tax refunds; amending K.S.A. 2008 Supp. 79-15,253, 79-3230, 79-32,211, 79-32,258, 79-3606, 79-3609 and 79-4502 and repealing the existing sections.
Corporate Income Tax
Homestead Property Tax Refunds
Individual Income Tax
Property Tax
Kansas Retailers' Sales Tax
Session LawL. 2008 ch. 182AN ACT concerning taxation; relating to public utilities; late filing of returns, penalties; exemptions, duties of county appraiser, assessed valuation; property tax exemptions; income tax credits, certain capital investment after disaster emergency and property taxes paid; electronic filing of tax returns; income tax, business income, apportionment and corporation surtax; sales tax exemptions; homestead property tax refund; amending K.S.A. 79-1803, 79-3220 and 79-3285 and K.S.A. 2007 Supp. 75-5151, 79-201a, 79-201b, 79-201j, 79-213, 79-223, 79-5a27, 79-3271, 79-32,110, 79-32,117, 79-3606, 79-3606e and 79-4502 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Session LawL. 2002 ch. 109An Act relating to taxation; allowing credits for payments to certain port authorities.
Corporate Income Tax
Individual Income Tax
Session LawL. 2004 ch. 112AN ACT concerning economic development; creating a Kansas bioscience authority and providing for the powers and duties thereof; providing for bioscience development and funding; establishing the Kansas center for entrepreneurship; providing for the membership and organization thereof; prescribing powers, duties and functions therefore; providing tax credits for donation in the Kansas community entrepreneurship fund; Kansas
investments in major projects and comprehensive training act; rural business development tax credits; tax credits for investment in qualifying businesses; powers and duties of the Kansas technology enterprise corporation; establishing the Kansas downtown redevelopment act; establishing tax benefits for improvements made to real property; amending K.S.A. 12-1771, 12-1772, 40-2803 and 40-2804 and K.S.A. 2003 Supp. 12- 1770a, 74-50,103, 74-50,104, 74-50,107, 74-50,108, 74-8004 and 79-32,117 and repealing the existing sections; also repealing K.S.A. 74-8224, 74-8227, 74-8228 and 74-8229
and K.S.A. 2003 Supp. 74-8221, 74-8222, 74-8223, 74-8225 and 74-8226
Corporate Income Tax
Individual Income Tax
Session LawL. 2005 ch. 134AN ACT concerning commerce; relating to the angel investor tax credit act; IMPACT act; amending K.S.A. 2004 Supp. 74-8131, 74-8132, 74-8133, 74-8134, 74-8135, 74-8136, 74-50,104, 74-50,105, 74-50,106 and 74-50,107 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Session LawL. 2005 ch. 080AN ACT concerning economic development; concerning qualified manufacturers of cellulose film; Kansas downtown redevelopment act; amending K.S.A. 2004 Supp. 12-17,122 and 12-17,125 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Session LawL. 2005 ch. 118AN ACT concerning health and health care; relating to health benefit plans and health savings accounts; income tax credits for certain employer contributions thereto; amending K.S.A. 40-2239, 40-2242 and 40-2246 and K.S.A. 2004 Supp. 40-2240 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Session LawL. 2007 ch. 184AN ACT concerning economic development; extending the rural business development tax credit; regarding regional foundation funds; establishing the enterprise facilitation fund; establishing the Kansas film production tax credit act; concerning the Kansas angel investor tax credit act; amending K.S.A. 2006 Supp. 74-50,154, 74-8132, 74-8133, 74-8134 and 74-8135 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Session LawL. 2007 ch. 027AN ACT concerning economic development; relating to qualified industrial manufacturers; prescribing certain transfers; establishing the special qualified industrial manufacturer fund.
Corporate Income Tax
Individual Income Tax
Session LawL. 2007 ch. 202AN ACT concerning disaster emergencies; relating to certain severe weather-related disasters and the state emergency fund; establishing a business restoration assistance program for certain counties; providing certain sales tax exemptions; prescribing certain powers, duties and functions; amending K.S.A. 2006 Supp. 75-3712 and repealing the existing
Corporate Income Tax
Individual Income Tax
Session LawL. 2009 ch. 050AN ACT concerning the Kansas investments in major projects and comprehensive training; relating to the secretary of commerce; authorizing the funding of certain economic development projects; amending K.S.A. 2008 Supp. 74-50,103 and repealing the existing section.
Corporate Income Tax
Individual Income Tax
Session LawL. 2009 ch. 039AN ACT concerning income taxation; relating to apportionment of business income; amending K.S.A. 2008 Supp. 79-3279 and repealing the existing section
Corporate Income Tax
Individual Income Tax
Kansas Retailers' Sales Tax
Session LawL. 2002 ch. 186An Act relating to taxation; amending K.S.A. 79-2015, 79-3226, 79-3271, 79-32,104 and 79-3650 and K.S.A. 2001 Supp. 74-2438, 75-5154 and 79-32,105 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Kansas Retailers' Sales Tax
Session LawL. 2010 ch. 160AN ACT concerning taxation; relating to rate of sales taxation, distribution of revenue, refunds on sales of food, procedure for certain contracts; income taxation, credits; Kansas taxpayer transparency act; amending K.S.A. 2009 Supp. 74-72,123, 79-32,205, 79-3603, 79-3620, 79-3633, 79-3635, 79-3703 and 79-3710 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
Session LawL. 2004 ch. 171AN ACT concerning taxation; amending K.S.A. 17-1513, 17-1618, 17-7510, 17-7511, 17-7512, 56-1a608, 79-201f, 79-201k and 79-4508 and K.S.A. 2003 Supp. 17-2036, 17-2718, 17-4634, 17-4677, 17-7503, 17-7504, 17-7505, 17-7507, 17-7509, 17-76,125, 17-76,139, 45-221, 56-1a606, 56-1a607, 56a-1201, 56a-1202, 56a-1203, 79-5a01, 79-2017, 79-32,101, 79-32,105, 79-32,206, 79-3603, as amended by section 2 of 2004 Senate Bill No. 384, 79-3606, as amended by section 18 of 2004 House Bill No. 2713, 79-3607 and 82a-2101 and repealing the existing sections; also repealing K.S.A. 2003 Supp. 17-7508.
Corporate Income Tax
Individual Income Tax
Motor Vehicle Fuel Tax
Vehicles
Session LawL. 2003 ch. 016An Act concerning certain claims against the state, making appropriations, authorizing certain transfers, imposing certain restrictions and limitations, and directing or author- izing certain disbursements, procedures and acts incidental to the foregoing.
Corporate Income Tax
Individual Income Tax
Privilege
Session LawL. 2010 ch. 123AN ACT concerning taxation; relating to income tax credits, limitations; intangibles tax, filing procedure; electronic filing of returns, reports or other documents; willful failure to collect taxes or to commit other violations; streamlined sales and use tax agreement conformity; establishing service fee for taxpayers on installment payment plans for delinquent tax liability; amending K.S.A. 12-1,104 and 79-32,107 and K.S.A. 2009 Supp.
74-50,154, 74-8133, 74-99c09, 79-2971, 79-3298, 79-32,100c, 79-32,211, 79-32,264, 79-3607, 79-3609, 79-3643, 79-3651, 79-3666 and 79-3672 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Property Tax
Session LawL. 2006 ch. 209AN ACT enacting the Kansas energy development act; concerning certain energy-related industries; providing certain income tax credits, income tax deductions and property tax exemptions relating thereto; providing for issuance of bonds and other financing for certain purposes; relating to certain permits; amending K.S.A. 79-32,120 and 79-32,138 and K.S.A. 2005 Supp. 79-32,117 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Property Tax
Session LawL. 2007 ch. 113AN ACT concerning energy; relating to nuclear power plants, siting permits and providing certain property tax exemptions; production of energy from renewable energy resources or technologies and use of waste energy, income tax credits and deductions and property tax exemptions; certain fuel storage and blending equipment, income tax credits and deductions and property tax exemptions; amending K.S.A. 66-1,158, 66-1,159, 66-1,159a, 66-1,161, 66-1,162, 66-1,169a and 66-1,169b and K.S.A. 2006 Supp. 66-1,160, 74-8949b, 79-229, 79-32,117, 79-32,120, 79-32,138, 79-32,218, 79-32,224, 79-32,229, 79-32,233, 79-32,234, 79-32,235, 79-32,237 and 79-32,239 and repealing the existing
sections; also repealing K.S.A. 2006 Supp. 79-32,117l.
Corporate Income Tax
Kansas Retailers' Sales Tax
Session LawL. 2003 ch. 136(Amended by Chapter 154)An Act relating to the redevelopment of property located within a federal enclave in John- son and Labette counties; authorizing certain powers, including tax increment financing and sales tax revenue bonds; relating to projects of the Kansas development finance authority; amending K.S.A. 74-8902, 74-8905, 74-8921, 74-8922, 74-8923, 74-8924, 74- 8925, 74-8927 and 74-8929 and repealing the existing sections.
Corporate Income Tax
Kansas Retailers' Sales Tax
Session LawL. 2005 ch. 032AN ACT concerning the Kansas enterprise zone act; relating to sales tax exemption requirements; time extension; amending K.S.A. 2004 Supp. 74-50,115 and repealing the existing section.
Corporate Income Tax
Kansas Retailers' Sales Tax
Session LawL. 2005 ch. 075AN ACT concerning the bioscience authority; emerging industry investment act; bioscience research and development voucher — federal fund; amending K.S.A. 2004 Supp. 74-99b33, 74-99b34 and 74-99b68 and repealing the existing sections.
Corporate Income Tax
Kansas Retailers' Sales Tax
Vehicles
Session LawL. 2005 ch. 186AN ACT reconciling amendments to certain statutes; amending K.S.A. 2004 Supp. 19-101a, 44-661, 44-820, 65-5703, 74-2622, 74-32,151, 8-135, as amended by section 1 of 2005 Senate Bill No. 23, 12-187, as amended by section 1 of 2005 Senate Bill No. 58, 12-189, as amended by section 2 of 2005 Senate Bill No. 58, 12-189, as amended by section 3 of this act; 12-192, as amended by section 3 of 2005 Senate Bill No. 58, K.S.A. 12-520, as amended by section 11 of 2005 House Bill No. 2083, K.S.A. 2004 Supp. 12-1770a, as amended by section 1 of 2005 Senate Substitute for House Bill No. 2144, 21-4619,
as amended by section 2 of 2005 House Bill No. 2128, 21-4619, as amended by section 9 of this act, K.S.A. 40-3641, as amended by section 5 of 2005 House Bill No. 2326, K.S.A. 2004 Supp. 44-706, as amended by section 5 of 2005 Senate Bill No. 108, 60-1103b, as amended by section 15 of 2005 Senate Bill No. 258, 65-5603, as amended by section 1 of 2005 House Bill No. 2130, 74-50,115, as amended by section 1 of 2005 House Bill No. 2102 and 79-32,117, as amended by section 10 of 2005 House Bill No. 2222, and repealing the existing sections; also repealing K.S.A. 2004 Supp. 19-101k, 44-661a, 44-820a, 65-688a, 65-5703a, 74-567a, 74-2622a, 74-32,151a, 74-4911h, 82a-714a,
8-135, as amended by section 1 of 2005 House Bill No. 2124, 12-187, as amended by section 1 of 2005 Senate Bill No. 105, 12-187, as amended by section 1 of 2005 Senate Bill No. 295, 12-189, as amended by section 1 of 2005 Senate Bill No. 13, 12-189, as amended by section 2 of 2005 Senate Bill No. 295, 12-192, as amended by section 3 of 2005 Senate Bill No. 295, 12-520, as amended by section 1 of 2005 House Substitute for Senate Bill No. 24, 12-1770a, as amended by section 1 of 2005 House Bill No. 2140, K.S.A. 2003 Supp. 21-4619, as amended by section 59 of chapter 154 of the 2004 Session
Laws of Kansas, K.S.A. 2004 Supp. 21-4619, as amended by section 1 of 2005 House Bill No. 2466, K.S.A. 40-3641, as amended by section 3 of 2005 House Bill No. 2325, K.S.A. 2004 Supp. 44-706, as amended by section 1 of 2005 House Bill No. 2157, 60-1103b, as amended by section 2 of 2005 Senate Bill No. 112, 65-5603, as amended by section 2 of 2005 Senate Bill No. 116, 74-50,115, as amended by section 1 of 2005 House Bill No. 2164 and 79-32,117, as amended by section 1 of 2005 Senate Bill No.256.
Corporate Income Tax
Mineral Severance Tax
Session LawL. 2003 ch. 038An Act concerning the uniform principal and income act; relating to minerals and other natural resources; amending K.S.A. 2002 Supp. 58-9-411 and repealing the existing section.
Corporate Income Tax
Privilege
Session LawL. 2006 ch. 201AN 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 LawL. 2007 ch. 156AN 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.
Corporate Income Tax
Property Tax
Session LawL. 2007 ch. 073AN ACT enacting the carbon dioxide reduction act; providing for income tax reductions and property tax exemptions; providing for regulation of carbon dioxide injection wells; amending K.S.A. 2006 Supp. 79-32,117, 79-32,120 and 79-32,138 and repealing the existing sections; also repealing K.S.A. 2006 Supp. 79-32,117l.
Corporate Income Tax
Property Tax
Session LawL. 2010 ch. 097AN ACT concerning the department of commerce; relating to the Kansas enterprise zone act; amending K.S.A. 2009 Supp. 74-50,114, 74-50,131 and 79-201a and repealing the existing sections.
Individual Income Tax
Corporate Income Tax
Session LawL. 2006 ch. 118AN ACT concerning employment; relating to the employment relationship between an owner-operator and a licensed motor carrier; relating to misclassification of employees; amending K.S.A. 2005 Supp. 79-3234 and repealing the existing section.
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