___________ Tax Type _____________  _ Document Type _ __ Identifying Information ___  _____________ Topic ___________________  2020 Legislative Changes Alcoholic Beverage Control All Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Clean Drinking Water Fee Corporate Income Tax Corporate Income Tax BOTA Ruling In the Matter of the Appeal of Kroger Co.,Docket No. 93-15316-DT Whether the sale or assignment of leasehold interests is in the regular course of the taxpayer's trade or business. Corporate Income Tax BOTA Ruling In the matter of the Appeal of MLY liquidation Corporation docket No. 1386-86-DT Income from Section 337 liquidation allowable to Kansas as non-business income. Corporate Income Tax BOTA Ruling In the Matter of the Appeal of Mid-America Products, Inc., Docket No. 95-5999-DT This appeal involves the computation of the income tax credit authorized by KSA 79-32,153 Corporate Income Tax BOTA Ruling In the Matter of the Appeal of Southwestern Bell Telephone Company Allocation of Non-Business Income and the Petition to Use Separate Accounting Corporate Income Tax BOTA Ruling In the Matter of the income Tax Appeal of Pioneer Bag Company of Kansas, Inc., Docket No. 1582-82-DT Is the Pioneer Bag Company of Kansas and its parent corporation engaged in a unitary business Corporate Income Tax BOTA Ruling In the Matter of the Appeal of MLY Liquidating Corporation Docket No. 1386-86-DT Order Denying Motion for Rehearing Corporate Income Tax BOTA Ruling In the matter of the Appeal of Morton Thiokol, Inc docket No. 91-57-DT Domestic 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 Directive Kansas Tax Equity and Fairness Act of 1997 H.B. 2105,Section 52 Corporate Income Tax 2014 Enrolled Bill 2014 House Bill 2086 AN 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 Tax 2014 Enrolled Bill 2014 House Bill 2440 AN 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 Tax Final Written Determination WFD-P-2000-1 Business and Job Development Credits Corporate Income Tax Final Written Determination WFD-P-2001-4 Dispute of calculation methodology. Corporate Income Tax Final Written Determination WFD-P-2007-1 Final assessment of corporate income tax. Corporate Income Tax Info Guide Instruction 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 Tax Info Guide Instructions for claiming the Kansas Business and Job Development Credit for Qualified Investments that begin operations in tax years commencing prior to 01/01/1993 Instructions for completing Schedule K-34,K-34CO,and K-34T. Corporate Income Tax Individual Income Tax Info Guide Guidance on new Kansas expensing deduction Guidance on new Kansas expensing deduction Corporate Income Tax KAR 92-12-114 Determining transportation income within a unitary group. Corporate Income Tax Individual Income Tax KAR 92-12-109 Report of income adjusted by internal revenue service. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-113 Credit for property tax paid on commercial and industrial machinery and equipment; tax receipts. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-120 Definition of qualified taxpayer. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-121 Incurred qualified expenditures. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-130 Amount of tax credit. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-141 Tax credit agreement. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-142 Tax credit application. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-143 Quarterly reports. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-144 Reallocation of credits. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-145 Transfer of tax credits. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-146 Definitions Corporate Income Tax Individual Income Tax Privilege KAR 92-12-147 Tax credit agreement. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-148 Tax credit application. Corporate Income Tax Individual Income Tax Privilege KAR 92-12-149 Quarterly reports. Individual Income Tax Corporate Income Tax KAR 92-12-1 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-1 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-2 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-2 revoked March 29, 200 Individual Income Tax Corporate Income Tax KAR 92-12-3 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-3 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-4 revoked March 24, 2006 Individual Income Tax Corporate Income Tax KAR 92-12a-4 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-5 revoked March 24, 2006 Individual Income Tax Corporate Income Tax KAR 92-12a-5 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-6 Resident status of certain individuals. Individual Income Tax Corporate Income Tax KAR 92-12a-6 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12a-7 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-7 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-8 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-8 Corporation. Individual Income Tax Corporate Income Tax KAR 92-12-9 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-9 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12a-10 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12a-11 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-11 Credits for income taxes paid to other states. Individual Income Tax Corporate Income Tax KAR 92-12a-12 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-12 revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.) Individual Income Tax Corporate Income Tax KAR 92-12a-13 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-13 revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.) Individual Income Tax Corporate Income Tax KAR 92-12a-14 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-14 Persons and organizations exempt from Kansas income tax. Individual Income Tax Corporate Income Tax KAR 92-12-15 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-15 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-16 Change of accounting period. Individual Income Tax Corporate Income Tax KAR 92-12a-16 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12a-17 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-17 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-18 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12a-19 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-19 Limitation of tax-spreadback rule. Individual Income Tax Corporate Income Tax KAR 92-12a-20 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-20 Change from accrual to installment method of accounting. Individual Income Tax Corporate Income Tax KAR 92-12-21 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-21 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12a-22 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-22 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-23 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12a-23 revoked March 29, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-24 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-25 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-27 Kansas deduction of an individual. Individual Income Tax Corporate Income Tax KAR 92-12-28 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-29 revoked May 10, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-30 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-31 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-32 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-33 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-34 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-35 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-36 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-37 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-38 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-39 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-40 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-41 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-42 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-43 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-44 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-45 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-47 Distribution withholding. Individual Income Tax Corporate Income Tax KAR 92-12-48 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-49 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-50 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-51 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-52 Consolidated returns. Individual Income Tax Corporate Income Tax KAR 92-12-53 Methods of determining income allocable to Kansas business. Individual Income Tax Corporate Income Tax KAR 92-12-54 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-55 Returns; who shall file. Individual Income Tax Corporate Income Tax KAR 92-12-56 revoked May 10, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-57 Records and income tax forms. Individual Income Tax Corporate Income Tax KAR 92-12-58 Payment of tax; receipt; insufficient fund checks. Individual Income Tax Corporate Income Tax KAR 92-12-59 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-60 revoked, L. 1980, ch. 344, May 1, 1980.) Individual Income Tax Corporate Income Tax KAR 92-12-61 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-62 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-63 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-64 Claims for refund by taxpayers. Individual Income Tax Corporate Income Tax KAR 92-12-65 Powers of the director of taxation. Individual Income Tax Corporate Income Tax KAR 92-12-66 revoked July 27, 2001 Individual Income Tax Corporate Income Tax KAR 92-12-67 Extension of time for filing returns. Individual Income Tax Corporate Income Tax KAR 92-12-68 revoked May 10, 2002 Individual Income Tax Corporate Income Tax KAR 92-12-69 revoked, L. 1980, ch. 344, May 1, 1980.) Individual Income Tax Corporate Income Tax KAR 92-12-70 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-71 Business and nonbusiness income defined. Individual Income Tax Corporate Income Tax KAR 92-12-72 Two or more businesses of a single taxpayer. Individual Income Tax Corporate Income Tax KAR 92-12-73 Business and nonbusiness income; application of definitions. Individual Income Tax Corporate Income Tax KAR 92-12-74 Proration of deductions. Individual Income Tax Corporate Income Tax KAR 92-12-75 Definitions. Individual Income Tax Corporate Income Tax KAR 92-12-76 Apportionment. Individual Income Tax Corporate Income Tax KAR 92-12-77 Combined income method of reporting. Individual Income Tax Corporate Income Tax KAR 92-12-78 Allocation. Individual Income Tax Corporate Income Tax KAR 92-12-79 Consistency and uniformity in reporting. Individual Income Tax Corporate Income Tax KAR 92-12-80 Taxable in another state; in general. Individual Income Tax Corporate Income Tax KAR 92-12-81 Taxable in another state; when a corporation is ``subject to'' a tax under K.S.A. 79-3273(1) and 79-4301, article IV.3.(1). Individual Income Tax Corporate Income Tax KAR 92-12-82 Taxable in another state; when a state has jurisdiction to subject a taxpayer to a net income tax. Individual Income Tax Corporate Income Tax KAR 92-12-83 Apportionment formula. Individual Income Tax Corporate Income Tax KAR 92-12-84 Property factor; in general. Individual Income Tax Corporate Income Tax KAR 92-12-85 Property factor; property used for the production of business income. Individual Income Tax Corporate Income Tax KAR 92-12-86 Property factor; consistency in reporting. Individual Income Tax Corporate Income Tax KAR 92-12-87 Property factor; numerator. Individual Income Tax Corporate Income Tax KAR 92-12-88 Property factor; valuation of owned property. Individual Income Tax Corporate Income Tax KAR 92-12-89 Property factor; valuation of rented property. Individual Income Tax Corporate Income Tax KAR 92-12-90 Property factor; averaging property values. Individual Income Tax Corporate Income Tax KAR 92-12-91 Payroll factor; in general. Individual Income Tax Corporate Income Tax KAR 92-12-92 Payroll factor; denominator. Individual Income Tax Corporate Income Tax KAR 92-12-93 Payroll factor; numerator. Individual Income Tax Corporate Income Tax KAR 92-12-94 Payroll factor; compensation paid in this state. Individual Income Tax Corporate Income Tax KAR 92-12-95 Sales factor; in general. Individual Income Tax Corporate Income Tax KAR 92-12-96 Sales factor; denominator. Individual Income Tax Corporate Income Tax KAR 92-12-97 Sales factor; numerator. Individual Income Tax Corporate Income Tax KAR 92-12-98 Sales factor; sales of tangible personal property in this state. Individual Income Tax Corporate Income Tax KAR 92-12-99 Sales factor; sales of tangible personal property to United States government in this state. Individual Income Tax Corporate Income Tax KAR 92-12-100 Sales factor; sales other than sales of tangible personal property in this state. Individual Income Tax Corporate Income Tax KAR 92-12-101 Special rules; in general. Individual Income Tax Corporate Income Tax KAR 92-12-102 Special rules; property factor. Individual Income Tax Corporate Income Tax KAR 92-12-103 Special rules; sales factor. Individual Income Tax Corporate Income Tax KAR 92-12-104 revoked May 1, 1982.) Individual Income Tax Corporate Income Tax KAR 92-12-105 Contribution to income; debtor setoff. Individual Income Tax Corporate Income Tax KAR 92-12-106 Composite returns for nonresident partners and shareholders. Individual Income Tax Corporate Income Tax KAR 92-12-107 and 92-12-108 Reserved. Individual Income Tax Corporate Income Tax KAR 92-12-110 Combined income method of reporting; surtax exemption. Individual Income Tax Corporate Income Tax KAR 92-12-111 Special rules; airlines. Individual Income Tax Corporate Income Tax KAR 92-12-112 Sales factor numerator; assignment of sales of a corporation which is a member of a unitary group of corporations. Corporate Income Tax KSA 12-17,105 Same; establishment of funds. Corporate Income Tax KSA 12-1736 Acquisition or construction of public buildings; sites; cooperating governmental units. Corporate Income Tax KSA 12-1739 Same; sale of building, when; disposition of moneys. Corporate Income Tax KSA 12-1708a Leasing of certain property for industrial development. Corporate Income Tax KSA 12-1744 Same; pledge of facility and earnings. Corporate Income Tax KSA 12-1749 Same; act supplemental. Corporate Income Tax KSA 12-1749c Same; notice to school districts. Corporate Income Tax KSA 12-1749a Issuance of refunding bonds; conditions and restrictions. Corporate Income Tax KSA 12-1746 Same; bonds and income therefrom exempt from taxation. Corporate Income Tax KSA 12-1749d Same; cost and benefit analysis; hearing. Corporate Income Tax KSA 12-1762 Same; fixing of rates and charges. Corporate Income Tax KSA 12-1761 Same; issuance of revenue bonds, purpose; refunding bonds; election required in certain cities. Corporate Income Tax KSA 12-1757 Public building commission; authorized; municipal corporation. Corporate Income Tax KSA 12-1756e Same; petition for judicial deed; conditions. Corporate Income Tax KSA 12-1753 Same; findings; resolution; contents; notice. Corporate Income Tax KSA 12-1765 Leases by political subdivisions, state departments within county or boards of county commissioners. Corporate Income Tax KSA 12-1771a Environmentally contaminated areas; financing of investigation and remediation; tax increment bonds. Corporate Income Tax KSA 12-1781 Citation of act. Corporate Income Tax KSA 12-1780a Application of act. Corporate Income Tax KSA 12-1782 Business improvement districts; definitions. Corporate Income Tax KSA 12-1784 Same; services. Corporate Income Tax KSA 12-1775 Taxing subdivision and real property taxes defined; assessment and distribution of taxes; pledge of proceeds of bonds. Corporate Income Tax KSA 12-1790 Same; advisory board; duties. Corporate Income Tax KSA 12-1798 Same; amendment to ordinance; effect; protest petition. Corporate Income Tax KSA 12-1795 Self-supported municipal improvement district; definitions. Corporate Income Tax KSA 12-1785 Same; appointment of planning committee; report. Corporate Income Tax KSA 12-1792 Same; special fund. Corporate Income Tax KSA 12-17,104 Same; acquisition of property by gift, purchase, exchange or eminent domain; procedure. Corporate Income Tax KSA 12-17,101a Same; hearing required before contract let or improvement authorized; notice. Corporate Income Tax KSA 12-1738 Lease 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 Tax KSA 12-1708 Use of utility building or equipment for governmental purposes. Corporate Income Tax KSA 12-1739a Bonds and proceedings under 12-1736 et seq. Corporate Income Tax KSA 12-1708b Same; resolution; records. Corporate Income Tax KSA 12-1741 Issuance of revenue bonds by cities; lease-purchase agreements. Corporate Income Tax KSA 12-1740 Purpose of act; revenue bonds. Corporate Income Tax KSA 12-1741b Issuance 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 Tax KSA 12-1748 Same; construction of act. Corporate Income Tax KSA 12-1756a Rehabilitation of abandoned property; petition for possession; service of process; affirmative defense; rehabilitation plan; lease of property. Corporate Income Tax KSA 12-1749b Issuance of revenue bonds; certain purposes prohibited. Corporate Income Tax KSA 12-1754 Same; duties of owner after removal of structure. Corporate Income Tax KSA 12-1756b Same; annual report, contents. Corporate Income Tax KSA 12-1756g Occupation of rehabilitated house by purchaser. Corporate Income Tax KSA 12-1760 Same; powers of commission. Corporate Income Tax KSA 12-1763 Same; rental of building space and other facilities; exception. Corporate Income Tax KSA 12-1766 Same; use of certain building levy to prepay rent. Corporate Income Tax KSA 12-1771 Procedure for establishing redevelopment district or bioscience development district; hearings; notice to landowners; modification of district boundaries. Corporate Income Tax KSA 12-1768 Same; invalidity of part. Corporate Income Tax KSA 12-1773 Acquisition of property; eminent domain, procedure; transfer by developer subject to approval by governing body. Corporate Income Tax KSA 12-1777 Relocation assistance plan. Corporate Income Tax KSA 12-1780 Severability. Corporate Income Tax KSA 12-1779 Issuance of industrial revenue bonds in redevelopment district. Corporate Income Tax KSA 12-1786 Same; resolution. Corporate Income Tax KSA 12-1793 Same; modification of included area; notice, hearing. Corporate Income Tax KSA 12-1789 Same; protest petition to repeal ordinance; dissolution of district. Corporate Income Tax KSA 12-1783 Same; authorization; purpose. Corporate Income Tax KSA 12-1791 Same; levy of service fees; classification of businesses; factors to consider. Corporate Income Tax KSA 12-1780g Application of act, by ordinance. Corporate Income Tax KSA 12-1794 Citation of act. Corporate Income Tax KSA 12-1799 Same; dissolution of district, when; withdrawal of dissolution, when. Corporate Income Tax KSA 12-1797 Same; appeal, when. Corporate Income Tax KSA 12-1747 Same; revenue bonds defined; recitals. Corporate Income Tax KSA 12-1740a Use of eminent domain power. Corporate Income Tax KSA 12-17,103 Same; bonds; source of revenue to pay bonds; petition and election, when; effect of dissolution. Corporate Income Tax KSA 12-17,102 Same; advisory board; report; consultation with planning commission; tax levy. Corporate Income Tax KSA 12-1741a Location of facilities; letter of intent, resolution of intent or inducement resolution; approval required, when. Corporate Income Tax KSA 12-1752 Same; notice and hearing. Corporate Income Tax KSA 12-1751 Same; powers of governing body. Corporate Income Tax KSA 12-1764a Transfer of property owned by Topeka public building commission to Shawnee county. Corporate Income Tax KSA 12-1756d Same; organization's right to redeem. Corporate Income Tax KSA 12-1744e Same; notice of intent to enter lease-purchase agreement with retailer to be published in paper; inducement resolution on file. Corporate Income Tax KSA 12-1759 Same; ordinance or resolution specifications. Corporate Income Tax KSA 12-1767b Same; revenue bonds issued by a county; resolution; protest petition; election. Corporate Income Tax KSA 12-1771b Redevelopment district containing an auto race track facility; procedure for establishing; bond issuance limitations; revenue redirected upon collections sufficient to satisfy bond obligation. Corporate Income Tax KSA 12-1774a Default; payment from public funds, when. Corporate Income Tax KSA 12-1772 Procedure for establishing a redevelopment project or bioscience development project; project plan; hearing; posthearing changes. Corporate Income Tax KSA 12-1788 Same; creation of district by ordinance. Corporate Income Tax KSA 12-1787 Same; notice; hearing. Corporate Income Tax KSA 12-1778 Object of taxes levied within redevelopment district. Corporate Income Tax KSA 12-1796 Same; establishment of district; petition, when; overall plan; hearing; resolution; notice; protest; governing body of the district. Corporate Income Tax KSA 12-1743 Same; obligations payable solely from rentals; bonds, requirements. Corporate Income Tax KSA 12-17,106 Same; severability. Corporate Income Tax KSA 12-1745 Same; amount of revenue bonds. Corporate Income Tax KSA 12-1756 Same; immediate hazard; action to protect public; notice not required; cost. Corporate Income Tax KSA 12-1767 Same; revenue bonds issued by a city; resolution; protest petition; election. Corporate Income Tax KSA 12-1756f Organizations interested in rehabilitating abandoned property. Corporate Income Tax KSA 12-1776 Transmittal of documents to county and school district; increase in valuation not considered for certain purposes; certification of increased valuation. Corporate Income Tax KSA 12-1771e Flood-plain condition redevelopment district; financing of investigation and remediation of flooding; tax increments, procedures and requirements. Corporate Income Tax KSA 12-1756c Same; procedure to obtain possession by owner; hearing. Corporate Income Tax KSA 12-1744a Issuance of revenue bonds; statements filed with state court of tax appeals, contents; filing fee; annual informational report required. Corporate Income Tax KSA 12-1776a School districts; base year assessed valuation. Corporate Income Tax KSA 12-1770a Definitions. Corporate Income Tax KSA 12-17,115 Same; definitions. Corporate Income Tax KSA 12-1742 Conditions of leases and lease-purchase agreements; origination fee; apportionment of payments in lieu of taxes; administrative costs. Corporate Income Tax KSA 12-1775a Tax increment financing revenue replacement fund created; transfers, calculation of amount. Corporate Income Tax KSA 40-2239 Small employer health benefit plans; definitions. Corporate Income Tax KSA 40-2246 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 Tax KSA 40-2209d Same; definitions. Corporate Income Tax KSA 40-2209e Same; plans subject to act; certain laws inapplicable to plans; individual policies not subject to act. Corporate Income Tax KSA 40-2209b Small employer healthcare plans; citation; purpose of act. Corporate Income Tax KSA 40-2209 Group sickness and accident insurance; eligibility for coverage; open enrollment; late enrollment; special enrollment; preexisting conditions; exclusions; renewal or continuation of benefits, exceptions; factors for eligibility; participation requirements designed for groups through negotiations; provisions required in policies; disability income policies with benefits integrated with social security; continued coverage and converted policies, conditions required; excluding or restricting coverage because medicaid benefits available, prohibited; penalties. Corporate Income Tax KSA 40-2810 Same; political subdivisions prohibited from imposing tax. Corporate Income Tax KSA 40-2801 Taxation of insurance companies; rate. Corporate Income Tax KSA 40-2811 Same; exemption of certain companies, lodges, societies and associations. Corporate Income Tax KSA 40-2804 Same; net income for purpose of computing tax on other companies. Corporate Income Tax KSA 40-2803 Same; net income defined for computing tax on life insurance companies. Corporate Income Tax KSA 40-2812 Application of 40-2803 and 40-2804. Corporate Income Tax KSA 40-2805 Same; returns and payment of tax; interest for late return. Corporate Income Tax KSA 40-2807 Same; 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 Tax KSA 40-2808 Same; rules and regulations. Corporate Income Tax KSA 40-2813 Credit against tax for making certain property accessible to persons with a disability; amount; carryover. Corporate Income Tax KSA 40-2809 Same; disposition of revenue. Corporate Income Tax KSA 40-2806 Same; failure to file return or pay tax; interest and penalties; waiver or reduction. Corporate Income Tax KSA 40-2802 Same; tax in lieu of ad valorem levies. Corporate Income Tax KSA 56-1a101 Definitions. Corporate Income Tax KSA 56-1a159 Delivery of certificate to limited partners. Corporate Income Tax KSA 56-1a107 Business transactions of partner with the partnership. Corporate Income Tax KSA 56-1a202 Rights, powers and duties of classes or groups of limited partners provided in partnership agreement; voting rights of limited partners. Corporate Income Tax KSA 56-1a302 Liability for contributions. Corporate Income Tax KSA 56-1a351 Interim distributions. Corporate Income Tax KSA 56-1a205 Limited partner's right to information. Corporate Income Tax KSA 56-1a453 Winding up. Corporate Income Tax KSA 56-1a255 Rights, powers and duties of classes or groups of general partners provided in partnership agreement; voting rights of general partners. Corporate Income Tax KSA 56-1a356 Right to distribution. Corporate Income Tax KSA 56-1a303 Allocation of profits and losses. Corporate Income Tax KSA 56-1a403 Rights of creditors. Corporate Income Tax KSA 56-1a401 Nature of partnership interest. Corporate Income Tax KSA 56-1a604 Rules for cases not provided for in this act. Corporate Income Tax KSA 56-1a603 Effective date. Corporate Income Tax KSA 56-1a605 Fees. Corporate Income Tax KSA 56-1a454 Distribution of assets. Corporate Income Tax KSA 56-1a554 Expenses. Corporate Income Tax KSA 56-1a510 Service of process. Corporate Income Tax KSA 56-1a507 Doing business without registration. Corporate Income Tax KSA 56-1a204 Person erroneously believing self to be limited partner. Corporate Income Tax KSA 56-1a151 Certificate of limited partnership. Corporate Income Tax KSA 56-1a106 Nature of business. Corporate Income Tax KSA 56-1a201 Admission of additional limited partners. Corporate Income Tax KSA 56-1a203 Liability of limited partners to third parties. Corporate Income Tax KSA 56-1a160 Restated or amended and restated certificate of limited partnership. Corporate Income Tax KSA 56-1a551 Right of action. Corporate Income Tax KSA 56-1a601 Construction and application. Corporate Income Tax KSA 56-1a353 Withdrawal of limited partner. Corporate Income Tax KSA 56-1a253 General partners' powers and liabilities. Corporate Income Tax KSA 56-1a254 Contributions by general partners. Corporate Income Tax KSA 56-1a355 Distribution in kind. Corporate Income Tax KSA 56-1a509 Execution and liability. Corporate Income Tax KSA 56-1a404 Right of assignee to become limited partner. Corporate Income Tax KSA 56-1a304 Allocation of distributions of cash or other assets. Corporate Income Tax KSA 56-1a301 Form of contribution. Corporate Income Tax KSA 56-1a357 Limitations on distributions. Corporate Income Tax KSA 56-1a402 Assignment of partnership interest. Corporate Income Tax KSA 56-1a602 Severability. Corporate Income Tax KSA 56-1a157 Liability for false statement in certificate. Corporate Income Tax KSA 56-1a158 Notice of limited partnership. Corporate Income Tax KSA 56-1a251 Admission of additional general partners. Corporate Income Tax KSA 56-1a354 Distribution upon withdrawal. Corporate Income Tax KSA 56-1a252 Cessation of person as general partner, when. Corporate Income Tax KSA 56-1a451 Dissolution. Corporate Income Tax KSA 56-1a352 Withdrawal of general partner. Corporate Income Tax KSA 56-1a552 Proper plaintiff. Corporate Income Tax KSA 56-1a610 Applications for extension of time for filing income tax return; confidentiality, exceptions. Corporate Income Tax KSA 56-1a608 Limited partnerships; first annual report and annual report fee. Corporate Income Tax KSA 56-1a01 Title of act. Corporate Income Tax KSA 56-1a358 Liability upon return of contribution. Corporate Income Tax KSA 56-1a553 Pleading. Corporate Income Tax KSA 56-1a452 Judicial dissolution. Corporate Income Tax KSA 56-1a405 Power of estate of deceased or incompetent partner. Corporate Income Tax KSA 56-1a153 Cancellation of certificate. Corporate Income Tax KSA 56-1a152 Amendment to certificate of limited partnership by certificate of amendment or judicial decree. Corporate Income Tax KSA 56-1a606 Domestic limited partnerships; annual report; annual report fee. Corporate Income Tax KSA 56-1a607 Foreign limited partnerships; annual report; annual report fee. Corporate Income Tax KSA 79-4607 Application of act; exceptions. Corporate Income Tax KSA 79-4604 Authority of courts and attorney general not impaired. Corporate Income Tax KSA 79-4601 Private foundation; corporation as; acts prohibited. Corporate Income Tax KSA 79-4608 Authority of courts and attorney general not impaired. Corporate Income Tax KSA 79-4605 Trusts which are private foundations, charitable trusts or split-interest trusts; acts prohibited. Corporate Income Tax KSA 79-4603 Application of act; exceptions. Corporate Income Tax KSA 79-4606 Same; distribution required. Corporate Income Tax KSA 79-4602 Same; distribution required. Corporate Income Tax Corporation Franchise Tax KSA 17-7514 Copies of applications for extension of time for filing income tax returns submitted to secretary of state; confidentiality. Corporate Income Tax Corporation Franchise Tax KSA 17-7512 Exemptions from annual reports and annual report fees. Corporate Income Tax Corporation Franchise Tax KSA 17-7669 Business transactions of member or manager with the limited liability company. Corporate Income Tax Corporation Franchise Tax KSA 17-7667 Service of process or service of any notice or demand. Corporate Income Tax Corporation Franchise Tax KSA 17-7694 Contributions by a manager. Corporate Income Tax Corporation Franchise Tax KSA 17-76,108 Distribution in kind. Corporate Income Tax Corporation Franchise Tax KSA 17-76,102 Allocation of distributions. Corporate Income Tax Corporation Franchise Tax KSA 17-76,129 Service of process; venue. Corporate Income Tax Corporation Franchise Tax KSA 17-76,141 Severability clause. Corporate Income Tax Corporation Franchise Tax KSA 17-76,132 Petition. Corporate Income Tax Corporation Franchise Tax KSA 17-7692 Admission of managers. Corporate Income Tax Corporation Franchise Tax KSA 17-76,111 Nature of limited liability company interest. Corporate Income Tax Corporation Franchise Tax KSA 17-76,101 Allocation of profits and losses. Corporate Income Tax Corporation Franchise Tax KSA 17-76,109 Right to distribution. Corporate Income Tax Corporation Franchise Tax KSA 17-7696 Remedies for breach of operating agreement by manager. Corporate Income Tax Corporation Franchise Tax KSA 17-7699 Form of contribution. Corporate Income Tax Corporation Franchise Tax KSA 17-76,122 Same; certification of registration application. Corporate Income Tax Corporation Franchise Tax KSA 17-76,127 Same; injunction against foreign limited liability company which has not registered. Corporate Income Tax Corporation Franchise Tax KSA 17-7678 Filing requirements; fees. Corporate Income Tax Corporation Franchise Tax KSA 17-7697 Reliance on reports and information by member, manager or liquidating trustee. Corporate Income Tax Corporation Franchise Tax KSA 17-7676 Execution; power of attorney. Corporate Income Tax Corporation Franchise Tax KSA 17-7682 Contractual appraisal rights. Corporate Income Tax Corporation Franchise Tax KSA 17-7683 Certificate of correction. Corporate Income Tax Corporation Franchise Tax KSA 17-7666 Registered office; resident agent. Corporate Income Tax Corporation Franchise Tax KSA 17-76,119 Distribution of assets. Corporate Income Tax Corporation Franchise Tax KSA 17-76,121a Activities which do not constitute doing business for a foreign limited liability company. Corporate Income Tax Corporation Franchise Tax KSA 17-76,137 Reserved power of state to alter or repeal act. Corporate Income Tax Corporation Franchise Tax KSA 17-76,100 Liability for contribution. Corporate Income Tax Corporation Franchise Tax KSA 17-7670 Indemnification. Corporate Income Tax Corporation Franchise Tax KSA 17-7664 Name of limited liability company. Corporate Income Tax Corporation Franchise Tax KSA 17-7677a Execution by judicial order. Corporate Income Tax Corporation Franchise Tax KSA 17-76,103 Defense of usury not available. Corporate Income Tax Corporation Franchise Tax KSA 17-76,121 Registration required of foreign limited liability companies; application. Corporate Income Tax Corporation Franchise Tax KSA 17-76,105 Resignation of manager. Corporate Income Tax Corporation Franchise Tax KSA 17-76,125 Foreign limited liability company; cancellation of registration, requirements. Corporate Income Tax Corporation Franchise Tax KSA 17-76,115 Powers of estate of deceased or incompetent member. Corporate Income Tax Corporation Franchise Tax KSA 17-76,134 Construction and application of act and operating agreement. Corporate Income Tax Corporation Franchise Tax KSA 17-76,126 Same; maintenance of action or suit by foreign limited liability company not registered; effect of failure to register. Corporate Income Tax Corporation Franchise Tax KSA 17-7686 Admission of members. Corporate Income Tax Corporation Franchise Tax KSA 17-76,107 Distribution upon resignation. Corporate Income Tax Corporation Franchise Tax KSA 17-76,133 Expenses. Corporate Income Tax Corporation Franchise Tax KSA 17-76,104 Interim distributions. Corporate Income Tax Corporation Franchise Tax KSA 17-7691 Remedies for breach of operating agreement by member. Corporate Income Tax Corporation Franchise Tax KSA 17-76,131 Proper plaintiff in a derivative action. Corporate Income Tax Corporation Franchise Tax KSA 17-76,123 Same; similar name requirements; registered office and resident agent; charge. Corporate Income Tax Corporation Franchise Tax KSA 17-76,140 Effective date. Corporate Income Tax Corporation Franchise Tax KSA 17-76,124 Same; corrections to application for registration. Corporate Income Tax Corporation Franchise Tax KSA 17-76,130 Right to bring action by a member or an assignee. Corporate Income Tax Corporation Franchise Tax KSA 17-7668 Nature of business permitted; powers. Corporate Income Tax Corporation Franchise Tax KSA 17-7688 Liability to third parties. Corporate Income Tax Corporation Franchise Tax KSA 17-7693 Management of limited liability company. Corporate Income Tax Corporation Franchise Tax KSA 17-76,144 Certification of cancellation; court appointments; powers of trustees or receivers. Corporate Income Tax Corporation Franchise Tax KSA 17-76,110 Limitations on distribution. Corporate Income Tax Corporation Franchise Tax KSA 17-7672 Interpretation and enforcement of operating agreement. Corporate Income Tax Corporation Franchise Tax KSA 17-7673a Articles of organization. Corporate Income Tax Corporation Franchise Tax KSA 17-7674a Same; amendments. Corporate Income Tax Corporation Franchise Tax KSA 17-7671 Contested matters relating to manager; contested votes. Corporate Income Tax Corporation Franchise Tax KSA 17-76,117 Involuntary dissolution. Corporate Income Tax Corporation Franchise Tax KSA 17-7677 Execution by judicial order. Corporate Income Tax Corporation Franchise Tax KSA 17-76,128 Execution; liability. Corporate Income Tax Corporation Franchise Tax KSA 17-7674 Same; amendments. Corporate Income Tax Corporation Franchise Tax KSA 17-7675 Same; cancellation; certificates of cancellation and correction. Corporate Income Tax Corporation Franchise Tax KSA 17-76,153 Same; derivative lawsuits. Corporate Income Tax Corporation Franchise Tax KSA 17-7685a Division of a limited liability company. Corporate Income Tax Corporation Franchise Tax KSA 17-76,116 Dissolution. Corporate Income Tax Corporation Franchise Tax KSA 17-7687 Classes; voting; meetings of members; amendment of operating agreement. Corporate Income Tax Corporation Franchise Tax KSA 17-76,138 Taxation of limited liability companies. Corporate Income Tax Corporation Franchise Tax KSA 17-76,155 Accomplishment by other means. Corporate Income Tax Corporation Franchise Tax KSA 17-76,152 Same; periodic statements and third-party certification. Corporate Income Tax Corporation Franchise Tax KSA 17-76,118 Winding up. Corporate Income Tax Corporation Franchise Tax KSA 17-7676a Execution by agent; power of attorney or proxy. Corporate Income Tax Corporation Franchise Tax KSA 17-76,136 Fees for documents or services of secretary of state. Corporate Income Tax Corporation Franchise Tax KSA 17-76,145 Procedure preventing dissolution or winding up; exception. Corporate Income Tax Corporation Franchise Tax KSA 17-7689 Events; ceasing membership of a limited liability company. Corporate Income Tax Corporation Franchise Tax KSA 17-76,149 Same; definitions; contents of articles of organization and operating agreement. Corporate Income Tax Corporation Franchise Tax KSA 17-76,112 Assignment of limited liability company interest. Corporate Income Tax Corporation Franchise Tax KSA 17-7690 Access to and confidentiality of information; records; action to enforce rights; restriction of rights. Corporate Income Tax Corporation Franchise Tax KSA 17-76,148 Statutory public benefit limited liability companies; applicable law; how formed. Corporate Income Tax Corporation Franchise Tax KSA 17-7695 Classes and voting; meetings of managers. Corporate Income Tax Corporation Franchise Tax KSA 17-76,114 Right of assignee to become member. Corporate Income Tax Corporation Franchise Tax KSA 17-76,150 Same; vote, consent or approval required for certain actions. Corporate Income Tax Corporation Franchise Tax KSA 17-76,106 Resignation of member. Corporate Income Tax Corporation Franchise Tax KSA 17-7681 Merger or consolidation. Corporate Income Tax Corporation Franchise Tax KSA 17-76,154 No effect on other limited liability companies. Corporate Income Tax Corporation Franchise Tax KSA 17-7698 Delegation of rights and powers to manage. Corporate Income Tax Corporation Franchise Tax KSA 17-7673 Articles of organization; procedure for amendment; professional limited liability company, certificate by licensing body. Corporate Income Tax Corporation Franchise Tax KSA 17-7662 Citation of act. Corporate Income Tax Corporation Franchise Tax KSA 17-76,143 Series limited liability company. Corporate Income Tax Corporation Franchise Tax KSA 17-76,143a Merger or consolidation of one or more series. Corporate Income Tax Corporation Franchise Tax KSA 17-76,146 Reinstatement of canceled or forfeited articles of organization or authority to do business. Corporate Income Tax Corporation Franchise Tax KSA 17-7680 Restated articles of organization. Corporate Income Tax Corporation Franchise Tax KSA 17-76,139 Limited 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 Corporation Franchise Tax KSA 17-7679 Notice. Corporate Income Tax Corporation Franchise Tax KSA 17-76,151 Same; duties of members or managers. Corporate Income Tax Corporation Franchise Tax KSA 17-76,135 Cases not provided for in this act. Corporate Income Tax Corporation Franchise Tax KSA 17-76,147 Reinstatement of a series. Corporate Income Tax Corporation Franchise Tax KSA 17-7663 Definitions. Corporate Income Tax Corporation Franchise Tax KSA 17-76,113 Rights of judgment creditor; charging orders. Corporate Income Tax Individual Income Tax KSA 74-50,213 Application process; agreement with secretary of commerce; participation in other programs; limitation on total amount of benefits. Corporate Income Tax Individual Income Tax KSA 74-50,212 Qualified company; eligibility requirements; benefits; retention incentives. Corporate Income Tax Individual Income Tax KSA 74-50,219 Promoting employment across Kansas; legislative members prohibited from benefiting under act; when. Corporate Income Tax Individual Income Tax KSA 74-50,226 Economic development incentive program information database; definitions. Corporate Income Tax Individual Income Tax KSA 74-50,228 Same; presentations by secretary to legislative committees. Corporate Income Tax Individual Income Tax KSA 74-50,227 Same; format; internet access; information to be published; exceptions, reports to legislative committees, confidentiality under Kansas open records and Kansas open meetings acts. Corporate Income Tax Individual Income Tax Privilege KSA 74-8114 Disposition of moneys. Corporate Income Tax Individual Income Tax Privilege KSA 74-8113 Employees of Kansas technology enterprise corporation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8122 Abolishing the agricultural value added center, the agricultural value added processing center leadership council, the division of markets and the director of marketing. Corporate Income Tax Individual Income Tax Privilege KSA 74-8112 Severability. Corporate Income Tax Individual Income Tax Privilege KSA 74-8115 Citation of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8116 State patent depository library; designation of state agency therefor; grant to establish. Corporate Income Tax Individual Income Tax Privilege KSA 74-8107 Applied research matching grant fund, creation, sources, uses; award of grants, prerequisites; approval of proposals, required findings; applied research committee; commercialized research. Corporate Income Tax Individual Income Tax Privilege KSA 74-8126 Same; transfer of property and records to secretary or department of commerce; resolution of conflicts. Corporate Income Tax Individual Income Tax Privilege KSA 74-8108 Small business innovation research matching grant bridge financing programs. Corporate Income Tax Individual Income Tax Privilege KSA 74-8108a Review of small business innovation research bridge financing program. Corporate Income Tax Individual Income Tax Privilege KSA 74-8109 Seed-capital fund, creation, sources, uses; investment committee; limitation on certain investments. Corporate Income Tax Individual Income Tax Privilege KSA 74-8128 Same; succession of certain powers, duties and functions of Kansas technology corporation by board of regents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8125 Same; succession to powers, duties and functions of Kansas technology enterprise corporation by secretary and department of commerce. Corporate Income Tax Individual Income Tax Privilege KSA 74-8130a Effective date for certain sections. Corporate Income Tax Individual Income Tax Privilege KSA 74-8129 Same; transfer of certain property and records to board of regents; resolution of conflicts. Corporate Income Tax Individual Income Tax Privilege KSA 74-8134 Qualified Kansas business; application for qualification, contents, trade secrets to be accorded confidentiality; burden of proof to demonstrate qualification; notice upon change therein. Corporate Income Tax Individual Income Tax Privilege KSA 74-8104 Powers; exemption from state purchasing laws; certain records secure. Corporate Income Tax Individual Income Tax Privilege KSA 74-8132 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8131 Citation of act; purpose. Corporate Income Tax Individual Income Tax Privilege KSA 74-8127 Same; transfer of certain powers and duties to board of regents; transfer of certain funds to board of regents; transfer of certain liabilities to board of regents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8110 Technology transfer and technical referral services; clearinghouse; technical information data bases; industrial liaison offices. Corporate Income Tax Individual Income Tax Privilege KSA 74-8103 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8123 Abolition of Kansas technology enterprise corporation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8124 Same; transfer of powers and duties to department of commerce and secretary of commerce; transfer of fund balances to department of commerce; transfer of employees to department of commerce. Corporate Income Tax Individual Income Tax Privilege KSA 74-8130 Same; rights preserved in legal actions and proceedings. Corporate Income Tax Individual Income Tax Privilege KSA 74-8106 Centers of excellence, establishment authorized, types, functions; basic research fund, applied research and development fund, technology transfer fund, creation, sources, uses; centers of excellence committee; awards of funding, requirements; establishment of new centers, approval; support of existing centers; commercialized research; report. Corporate Income Tax Individual Income Tax Privilege KSA 74-8111 Annual report, contents, presentation and distribution; program funding levels, evaluation and recommendations; appropriations below threshold levels, effect; audit. Corporate Income Tax Individual Income Tax Privilege KSA 74-8135 Same; designation upon determination that criteria satisfied; reporting requirements. Corporate Income Tax Individual Income Tax Privilege KSA 74-8136 Same; secretary of commerce authorized to issue tax credits; reporting required; annual review by secretary of commerce; loss of designation, notice, repayment obligations; rules and regulations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8133 Tax credits for investment in qualified securities of qualified Kansas business; claims; limitations; transfer of credits; reimbursement of administrative costs. Corporate Income Tax Individual Income Tax Privilege KSA 74-8210 Severability of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8208 State not liable to investors in Kansas Venture Capital, Inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8202 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8207 Limitation on tax credits. Corporate Income Tax Individual Income Tax Privilege KSA 74-8203 Kansas Venture Capital, Inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8209 Audit by legislative division of post audit. Corporate Income Tax Individual Income Tax Privilege KSA 74-8205 Tax credits for investment in stock of Kansas Venture Capital, Inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8201 Kansas statewide risk capital system; purposes. Corporate Income Tax Individual Income Tax Privilege KSA 74-8211 Expiration of sections. Corporate Income Tax Individual Income Tax Privilege KSA 74-8206 Income tax credit for investment in stock of Kansas Venture Capital, Inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8204 Annual report by Kansas venture capital, inc. Corporate Income Tax Individual Income Tax Privilege KSA 74-8307 Same; requirements to continue certification; confidentiality and security of documents submitted therefor; limitation on ownership of majority equity interest in business in which funds invested. Corporate Income Tax Individual Income Tax Privilege KSA 74-8305 Rules and regulations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8301 Citation of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8309 Same; decertification; effect on tax credits. Corporate Income Tax Individual Income Tax Privilege KSA 74-8311 State not liable to investors in Kansas venture capital companies. Corporate Income Tax Individual Income Tax Privilege KSA 74-8306 Kansas venture capital companies; certification of, application, requirements, notification; duties of secretary; rules and regulations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8304a Same; acquisition by transfer of interest from investors exempt from taxation; conditions; limitations; documentation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8308 Same; reporting requirements; annual compliance review of each company by secretary, costs; notice of noncompliance; decertification; notice of forfeited tax credits. Corporate Income Tax Individual Income Tax Privilege KSA 74-8303 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8302 Purpose of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8318 Same; conflict of interest provisions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8319 Same; definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8316 Technology-based venture-capital fund authorized; investments in fund qualify for Kansas income tax credit by corporations; authorized investments fund limitations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8304 Tax credit for investments in certified Kansas venture capital companies by corporations; determination and allowance. Corporate Income Tax Individual Income Tax Privilege KSA 74-8310 Annual report by secretary; contents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8317 Same; reporting requirements. Corporate Income Tax Individual Income Tax Privilege KSA 74-8403 Same; requirements to continue certification; annual review by secretary of commerce; decertification, when. Corporate Income Tax Individual Income Tax Privilege KSA 74-8404 Same; voluntary decertification, procedure. Corporate Income Tax Individual Income Tax Privilege KSA 74-8402 Same; certification of local seed capital pools; applications, requirements; rules and regulations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8406 Same; state not liable to investors in local seed capital pools. Corporate Income Tax Individual Income Tax Privilege KSA 74-8401 Local seed capital pools; income tax credit for cash investment by corporations; limitations; definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8405 Annual report of secretary of commerce; contents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8902 Definitions. Corporate Income Tax Individual Income Tax Privilege KSA 74-8937 Same; pledgeable revenues; limitations. Corporate Income Tax Individual Income Tax Privilege KSA 74-8919 Repayment of amounts advanced from state general fund; deferral provided. Corporate Income Tax Individual Income Tax Privilege KSA 74-8908 Bonds and interest exempt from taxation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8916 Construction of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8921 Bonds for projects in redevelopment districts; establishment of redevelopment district; maximum maturity of bond; feasibility study. Corporate Income Tax Individual Income Tax Privilege KSA 74-8903 Kansas development finance authority; creation; board of directors, composition, appointment, terms, chairperson, vice-chairperson; president; officers and employees; meetings; surety bonds, requirements; expenses; use of funds; dissolution. Corporate Income Tax Individual Income Tax Privilege KSA 74-8914 Services to authority by state agencies and officers. Corporate Income Tax Individual Income Tax Privilege KSA 74-8939 Bonds for certain electric generation facilities. Corporate Income Tax Individual Income Tax Privilege KSA 74-8905 Same; issuance of bonds; authorized projects; limitations and conditions; proceeds, disposition. Corporate Income Tax Individual Income Tax Privilege KSA 74-8904 Same; general powers of authority. Corporate Income Tax Individual Income Tax Privilege KSA 74-8901 Citation of act. Corporate Income Tax Individual Income Tax Privilege KSA 74-8918 Bonds for loans to public water supply systems. Corporate Income Tax Individual Income Tax Privilege KSA 74-8910 Exemption from liability of director, officers and employees of authority. Corporate Income Tax Individual Income Tax Privilege KSA 74-8907 Same; manner of bond sale; execution of bonds; seal of authority; payment of bonds, obligation of authority, security. Corporate Income Tax Individual Income Tax Privilege KSA 74-8922 Same; preparation of redevelopment plan; submittal to board of county commissioners; responsibility for environmental remediation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8928 Same; agreements to implement redevelopment projects. Corporate Income Tax Individual Income Tax Privilege KSA 74-8913 Reports of authority to governor and legislature, when; contents. Corporate Income Tax Individual Income Tax Privilege KSA 74-8930 Same; reimbursement of Wyandotte county; secretary of commerce certification of expenses. Corporate Income Tax Individual Income Tax Privilege KSA 74-8938 Same; collection and remittance of state and local sales tax proceeds. Corporate Income Tax Individual Income Tax Privilege KSA 74-8940 Bonds for pollution control devices at certain electric generation facilities. Corporate Income Tax Individual Income Tax Privilege KSA 74-8929 Same; county sales tax authorized; collection and distribution; renewal and redistribution of tax. Corporate Income Tax Individual Income Tax Privilege KSA 74-8909 Pledges of authority valid and binding. Corporate Income Tax Individual Income Tax Privilege KSA 74-8926 Same; transmittal of redevelopment plan to county officers; increased valuation not applicable for computation of debt limitations; certification of valuation. Corporate Income Tax Individual Income Tax Privilege KSA 74-8915 Financial interest in contracts and agreements of authority prohibited. Corporate Income Tax Individual Income Tax Privilege KSA 74-8911 Special funds or accounts authorized. Corporate Income Tax Individual Income Tax Privilege KSA 74-8927 Same; remittal of pledged revenues; credit to redevelopment bond fund; distribution. Corporate Income Tax Individual Income Tax Privilege KSA 74-8936 Bonds for a multi-sport athletic complex; definitions; procedures; feasibility study. Corporate Income Tax Individual Income Tax Privilege KSA 74-8923 Same; use of bond proceeds and funds from other authorized sources. Corporate Income Tax Individual Income Tax Privilege KSA 74-8906 Same; authorizing resolution; types, terms and conditions of bonds; trust indenture authorized; contract constituted by resolution and trust indenture. Corporate Income Tax Individual Income Tax Privilege KSA 74-8912 Refunding bonds authorized; disposition of proceeds; manner of sale and security. Corporate Income Tax Individual Income Tax Privilege KSA 74-8920 Bonds for state agency or IMPACT act projects; condition precedent to issuance; involvement of pooled money investment board. Corporate Income Tax Individual Income Tax Privilege KSA 74-8941 Same. Corporate Income Tax Individual Income Tax Privilege KSA 74-8924 Same; sources of revenue to finance the bonds. Corporate Income Tax Individual Income Tax Privilege KSA 74-8917 Bonds for loans to community mental health, intellectual disability and drug and alcohol abuse services providers. Corporate Income Tax Individual Income Tax Privilege KSA 74-8925 Same; taxing subdivision and real property taxes defined; assessment and distribution of taxes; pledge of tax increment portion of taxes. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100c Same; failure to withhold, consequences; persons designated as employers. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,101 Declaration of estimated tax, when; procedure. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,106 Employers' and fiduciaries' liability for tax required to be withheld. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,115 Rules pertaining to husbands and wives. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117a Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,108 Severability; captions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117d Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,136 Kansas taxable income of a nonresident estate or trust. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,133 Determination of distributive share. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,129 Partners, not partnership, subject to tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,140 Credit for taxes paid in section 337 liquidation. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152l Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,139 Taxation of subchapter S corporate income. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152q Application of 79-32,117. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152n Application of 79-32,176. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,153 Credit against tax for establishment of qualified business facility; conditions; amount; limitations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,157 Same; termination and resumption of operation of qualified business facility; credit allowable, when. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,175 Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160c Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,159 Application of 79-32,111 and 79-32,153 to 79-32,158. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,188 Severability of provisions of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,178 Rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,191 Application of 79-32,190. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,198 Same; duties of director of community development of department of commerce; rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,196 Same; eligibility criteria for credit; limited retroactivity. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,224 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,217 Refineries; credit for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,209 Federal innocent spouse rule conformity. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,235 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,232 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,240 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,264 Limitations on tax credits; credits allowed and amounts to be carried forward. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,248 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,259 Same; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,253 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,250 Waste heat utilization system at electric generation facility; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,245 Renewable electric cogeneration facilities; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221j Kansas breast cancer research fund checkoff; disposition of moneys; required report. Individual Income Tax Corporate Income Tax Privilege KSA 79-3201 Title. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233 Powers of secretary or designee. Individual Income Tax Corporate Income Tax Privilege KSA 79-3235b Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency. Individual Income Tax Corporate Income Tax Privilege KSA 79-3229 Jeopardy assessments, when; procedures; closing of taxable period. Individual Income Tax Corporate Income Tax Privilege KSA 79-3223 Records and special returns. Individual Income Tax Corporate Income Tax Privilege KSA 79-3269 Tax treatment of professional employer organizations; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268g Same; waiver of penalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3283 Same; payroll factor. Individual Income Tax Corporate Income Tax Privilege KSA 79-3236 Rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-3276 Same; capital gains and losses from sales of property. Individual Income Tax Corporate Income Tax Privilege KSA 79-3273 Same; taxpayer taxable in another state. Individual Income Tax Corporate Income Tax Privilege KSA 79-3240 Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3287 Same; sales in state; income-producing activity. Individual Income Tax Corporate Income Tax Privilege KSA 79-3285 Same; sales factor. Individual Income Tax Corporate Income Tax Privilege KSA 79-3289 Same; construction of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3292 Same; act supplemental to income tax act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3293a Application of 79-3271, 79-3279 and 79-3288b. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100b Same; liability of employer or payer for payment; employee action prohibited. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,102 Same; time of filing of certain declarations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100d Same; withholding amounts method of calculation; agreements with other states and the federal government. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,104 Amount paid upon declarations of estimated tax; payments as credit against income tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,107b Application of 79-32,101, 79-32,102, 79-32,103 and 79-32,107. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,110a Tax imposed on ordinary income portions of lump sum distributions from pension and other plans. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,130 Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,121a Application of 79-32,121. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,116 Kansas taxable income of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117b Same; abatement and refund of taxes paid; claims. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,114 Accounting periods and methods. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,134 Kansas taxable income of a resident estate or trust. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,135 Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,137 Share of a nonresident estate, trust or beneficiary in income from sources within Kansas. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,140a Accrual of interest and penalties on underpayment or overpayment of income tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152m Application of 79-3230, 79-32,101 and 79-32,107. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152o Application of 79-32,117. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160 Title of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,156 Same; claiming credit upon acquisition or lease of qualified business facility by related taxpayer; election; estate entitled to credit upon death of taxpayer. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,159b Applicability of 1986 amendments. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,155 Same; election to defer credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152r Application of 79-1117 and 79-32,176. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,181a Credit against tax for interest rate reductions on certain agricultural production loans. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160e Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,189 Application of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,205 Earned income tax credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,199 Application of 79-32,194 through 79-32,198. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,192 Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,194 Community services contribution income and privilege tax credit; citation of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,216 Citation of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,211a Credit against tax for contributions for restoration, preservation or operation of certain historic sites. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,223 Crude oil or natural gas pipelines; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,229 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,225 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,218 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,226 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,220 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,243 Information required by taxpayer to claim income tax credits. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,234 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,238 Integrated coal gasification power plants; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,251 Biofuel storage and blending equipment; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,233 Biomass-to-energy plants; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,246 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,244 Credit for compensation paid by employers to employees who are members of national guard and reserved forces. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,256 Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,257 Citation of act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,254 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,252 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221f Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221i Kansas military emergency relief fund checkoff; disposition of moneys. Individual Income Tax Corporate Income Tax Privilege KSA 79-3235 Collection of delinquent taxes; tax lien. Individual Income Tax Corporate Income Tax Privilege KSA 79-3230 Periods of limitation; extension agreements; notice of agreement with internal revenue service. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233j Offset of tax overpayments against tax underpayments. Individual Income Tax Corporate Income Tax Privilege KSA 79-3239 Severability. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233a Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-3235a Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268f Same; duty of department to comply with taxpayer's designation of representative. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268e Same; department of revenue correspondence with taxpayer; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268c Same; waiver of penalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3274 Apportionment of net income; nonbusiness income allocation. Individual Income Tax Corporate Income Tax Privilege KSA 79-3271 Apportionment of net income; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-3280 Same; property factor defined. Individual Income Tax Corporate Income Tax Privilege KSA 79-3272 Same; allocation and apportionment. Individual Income Tax Corporate Income Tax Privilege KSA 79-3281 Same; property owned or rented, value; net annual rate. Individual Income Tax Corporate Income Tax Privilege KSA 79-3282 Same; average value of property. Individual Income Tax Corporate Income Tax Privilege KSA 79-3293 Same; application of 79-3271 to 79-3292. Individual Income Tax Corporate Income Tax Privilege KSA 79-3286 Same; sales of tangible personal property in state. Individual Income Tax Corporate Income Tax Privilege KSA 79-3293b Application of 79-3271 and 79-3279. Individual Income Tax Corporate Income Tax Privilege KSA 79-3294b Same; bond to secure collection. Individual Income Tax Corporate Income Tax Privilege KSA 79-3296 Withholding tax; employer's requirement to withhold; agreements of the secretary. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,121 Kansas personal exemption of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,107 Penalties and interest for noncompliance, exception to penalty imposition for certain underpayments; failure of employer to deduct and withhold; failure to collect, account for and pay tax; attempts to evade or defeat tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,112a Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,159a Application of 79-32,153 and 79-32,154. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117e Federal income tax rebate exempt from Kansas income tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,103 Time of payment of estimated tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160b Planned project within existing enterprise zone; tax election; prior act. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,197 Same; amount of credit, carryover. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,227 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,219 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,211 Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,199b Application of 79-32,195, 79-32,197 and 79-32,197a. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,228 Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,239 Same; amount of credit; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,249 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221d Designation of income tax refund for nongame wildlife improvement program; form. Individual Income Tax Corporate Income Tax Privilege KSA 79-3222 Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3222a Mining production payment reports required; withholding of production payments, procedures; penalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268b Same; duty of department to comply with taxpayer's designation of representative. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233e Abatement of certain income tax liabilities. Individual Income Tax Corporate Income Tax Privilege KSA 79-3279 Apportionment of net income; apportionment of business income; requirements; procedures. Individual Income Tax Corporate Income Tax Privilege KSA 79-3228a Failure to file or filing of insufficient return, mandamus action permitted. Individual Income Tax Corporate Income Tax Privilege KSA 79-3284 Same; compensation for services; when payment in state. Individual Income Tax Corporate Income Tax Privilege KSA 79-3288a Procedure for transitional adjustment for change of accounting methods of certain taxpayers. Individual Income Tax Corporate Income Tax Privilege KSA 79-3294a Withholding tax; injunctions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,141 Allocation of income and deductions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,131 Partnership modification for a partner. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,142 Consolidated returns. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100 Same; nondeductibility of withholding; credit allowed; refunds. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,100a Withholding tax; deduction by payer required. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,113 Exempted organizations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,108a Withholding registration certificate required; procedure. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,105 Withholding tax; moneys paid to state treasurer; amounts credited to IMPACT program funds, income tax refund fund and state general fund; refunds, payment; interest, computation. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117c Same; compensation defined. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,152p Application of 79-32,110, 79-32,119 and 79-32,120. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,158 Same; rules and regulations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,159c Application of 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,179 Application of 79-1117, 79-1118, 79-32,117 and 79-32,175 to 79-32,178. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,199a Application of 79-32,195, 79-32,197 and 79-32,197a. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,197a Same; assignability of credits. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,180 Application of 79-32,175 to 79-32,177, inclusive. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,181 Credit against tax for interest rate reduction for agricultural production loan by production credit association. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,221 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,230 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,231 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,236 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,241 Same; claim for credit. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,247 Same; pass-through entities. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,258 Film production; credit for certain eligible production expenses; eligibility requirements; application. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,255 Same; accelerated depreciation; deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,260 Same; expiration of act; amount, limitations. Individual Income Tax Corporate Income Tax Privilege KSA 79-3220 Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns. Individual Income Tax Corporate Income Tax Privilege KSA 79-3225 Time for payment of tax; cancellation of tax; extension of time; interest. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268 Taxpayer bill of rights and privileges. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233i Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268a Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233h Same; uncollectible accounts; death of individual or dissolution of corporation. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268h Same; closing letters. Individual Income Tax Corporate Income Tax Privilege KSA 79-3268d Same; closing letters. Individual Income Tax Corporate Income Tax Privilege KSA 79-3275 Same; rents and royalties; extent of utilization of tangible personal property. Individual Income Tax Corporate Income Tax Privilege KSA 79-3278 Same; patent and copyright royalties. Individual Income Tax Corporate Income Tax Privilege KSA 79-3288 Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion. Individual Income Tax Corporate Income Tax Privilege KSA 79-3288b Election of treatment of income; timing; duration. Individual Income Tax Corporate Income Tax Privilege KSA 79-3294 Withholding tax; title; relationship to Kansas income tax act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3295 Withholding tax; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,107a Application of 79-32,107. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,237 Same; accelerated depreciation, deduction. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,262 Tax credit for certain capital investments in a business located in or near certain cities made within three years of occurrence of certain major disasters. Individual Income Tax Corporate Income Tax Privilege KSA 79-3277 Same; interest and dividends. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,206 Credit for property tax paid on commercial and industrial machinery and equipment. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160g Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233b Same; annual report by director; filing. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,207 Kansas income tax credit for corporations for plugging abandoned oil or gas well. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,222 Same; credit for certain environmental compliance expenditures. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,143 Kansas net operating loss for corporations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,210 Kansas income tax credit for property tax paid by telecommunication companies which are corporations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,190 Child day care assistance tax credit for corporations; amount. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,268 Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,201 Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,128 Individual who is Kansas resident for part of year, election; computation of tax; modifications. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221e Disposition of moneys received pursuant to 79-3221d; limitation on expenditures. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,204 Kansas income tax credit for corporations for required improvements to qualified swine facility. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,203 Tax credits for expenditures related to nongame and endangered species. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,154 Same; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221h Plant and animal disease and pest control fund. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,212 Kansas income tax credit for single city port authority. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,111 Credits against tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221m Kansas creative arts industries commission checkoff fund; disposition of moneys. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,214 Amended returns to be filed by taxpayers receiving certain refund of property taxes. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,160a Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,182b Credit against tax for corporations for certain research and development activity expenditures. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,261 Tax credit for certain contributions to community college, technical college or postsecondary educational institution. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,119 Kansas standard deduction of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,266 Tax credit for taxpayers who receive income from business activities of certain qualified companies. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,215 Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,109 Definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,118 Kansas deduction of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-3226 Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,193 Military retired personnel income tax settlement; refund amount calculation; military retirees income tax refund fund established; transfers to and expenditures from fund, when. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221k Kansas hometown heroes fund checkoff; disposition of moneys. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,177 Credit against tax for making certain property used in trade or business or held for production of income accessible to or usable in the employment of persons with a disability; amount; carryover to subsequent taxable years. Individual Income Tax Corporate Income Tax Privilege KSA 79-3228 Penalties and interest. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221g Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,195 Tax credits for community services contributions; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,202a Tax credit for adoption expenses. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,200 Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,143a Expense deduction for certain depreciable property of corporations; calculation of amount; sale of property, procedure; limitation on other credits. Individual Income Tax Corporate Income Tax Privilege KSA 79-3233g Same; petition to state board of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated filed with secretary of state; public record. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221 Returns; form, place and time of filing; identifying number, social security numbers; tentative returns; extension of time; certain actions or proceedings authorized; definitions. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,263 Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR). Individual Income Tax Corporate Income Tax Privilege KSA 79-32,176a Same; amount; carryover to subsequent taxable years; credit refundable, when. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,267 Tax credit for taxpayers domiciled in a rural opportunity zone. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,271 Tax credit for certain taxpayers who purchased food in this state. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,265 Limitation on income tax credits allowed; valid social security numbers required. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221o Individual tax returns; line for reporting compensating use tax. Individual Income Tax Corporate Income Tax Privilege KSA 79-3221n Local school district contribution program checkoff; disposition of moneys. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,138 Kansas taxable income of corporations; addition and subtraction modifications. Individual Income Tax Corporate Income Tax Privilege KSA 79-3299 Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement. Individual Income Tax Corporate Income Tax Privilege KSA 79-3298 Withholding tax from wages; employers' return filing requirements; remittance of tax, when. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,120 Kansas itemized deductions of an individual. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,110 Tax imposed; classes of taxpayers; rates. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,272 Native American veteran income tax refund; Native American veterans' income tax refund fund; qualifications; reports to legislature. Individual Income Tax Corporate Income Tax Privilege KSA 79-3234 Tax information; preservation; limits on dissemination and use; penalty for violations. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,117 Kansas adjusted gross income of an individual; addition and subtraction modification. Individual Income Tax Corporate Income Tax Privilege KSA 79-32,273 Tax credit for certain years for purchases from qualified vendors employing individuals with disabilities; certification; reports to legislature. Individual Income Tax Corporate Income Tax Privilege KSA 79-3234d Tax information; preservation; limits on dissemination and use; penalty for violations. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-189d Sales of bingo cards, faces and instant bingo tickets; exempt. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-195a Same; allotment of county proceeds to townships. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-194 Same; city and county excise taxes prohibited, exceptions; rate increase for certain development excise taxes, election required. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-195 Same; use of proceeds for payment of bonds prohibited; exceptions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-195b Same; pledge of proceeds for payment of bonds; conditions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-191 Same; situs of taxable transactions; rules and regulations; effective date for collection of taxes; revenue in excess of budget, disposition. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-199 Imposition of city and county compensating use tax upon certain motor vehicles; rate; administration, collections and distribution. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-196 Same; transfer of revenue to road and bridge fund. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-189a Same; certain sales exempt from state sales tax subject to local tax. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-187a Same; power conferred to impose tax outside of boundaries. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-197 Same; pledging of revenue received; procedure. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-198 Imposition of city and county and Washburn university compensating use tax upon tangible personal property, vehicles and vessels; rate; continued exemption for provision of certain tangible personal property exempt from taxation prior to July 1, 2003; administration and collection by state; disposition and apportionment of moneys received. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-192 Same; apportionment of revenue from countywide retailers' sales tax between county and cities located therein, exceptions; notification of state sales tax collected in county for preceding year; county clerks to provide secretary information necessary for apportionment. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-189 Same; rates, general and special purposes, exceptions for certain counties; administration and collection by state; refunds; remittance to cities and counties; monthly reports; confidentiality requirements. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-187 Countywide and city retailers' sales taxes; procedure for imposition; election required; rate; use of revenue; validation of certain elections; continuation in effect of certain taxes; authority for imposition; statement of purpose. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,105 Project agreements between educational institutions and employers; provisions, approval; expenditures for major project investments; lien for required employer payments; deferral of program costs, limit. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,108 IMPACT program services fund; administration; amounts credited to fund; authorized expenditures; transfers to state general fund, when. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,121 Definitions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,114 Same; definitions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,115 Same; sales tax exemption; requirements. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,132 Tax credits for qualified firms. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,112 Same; prohibiting use of classes or training under SKILL program as basis for financial payments to educational institutions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,103 Definitions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,111 Annual report of IMPACT program activities. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,119 Same; rules and regulations. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,118 Nonmetropolitan regions; annual report. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,131 Definitions; qualifications; certification of eligibility; rules and regulations. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,122 Application for benefits; agreement for distributions; terms and conditions; termination upon noncompliance; restrictions on use of benefits. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,135a Effective date. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,117 Quarterly list of designated nonmetropolitan regions to revenue. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,120 Citation of act. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,133 High performance incentive fund created; matching grants provided for training programs; preference for qualified firms. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,135 Effective dates. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,136 Economic revitalization and reinvestment act; purpose; definitions; project application, eligibility, approval; agreement for benefits; bond issue, conditions, funding, limitations on use of proceeds; audits. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,102 Citation of act. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,116 Nonmetropolitan regional business program; criteria. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,106 Review and approval of proposed agreements by secretary of commerce; eligibility. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,133 High performance incentive fund created; matching grants provided for training programs; preference for qualified firms. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,110 Approval of IMPACT program activities for purposes of financing with bonds issued by Kansas development finance authority; sunset of authority to issue bonds. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,104 Administration of act; powers and duties of secretary of commerce; rules and regulations, standards and priorities for projects; limit on project costs; notice of project approval. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,109 IMPACT program repayment fund; administration; authorized expenditures; reserve accounts; transfers to IMPACT program services fund, when. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,101 Evaluation of plans by secretary; report to governor and legislature. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,123 Annual report of economic effects by secretary; loss of qualified industrial manufacturer designation. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,212 Qualified company; eligibility requirements; benefits; retention incentives. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,107 Debt service and direct funding rates for IMPACT program, limitation; crediting amounts to IMPACT program funds; duties of secretary of revenue; job creation program fund, crediting amounts from various sources. Property Tax Corporate Income Tax Privilege KSA 79-1106 Taxation of national banking associations, banks, trust companies and savings and loan associations; purpose of act. Property Tax Corporate Income Tax Privilege KSA 79-1111 Same; administration of act; rules and regulations. Property Tax Corporate Income Tax Privilege KSA 79-1124 Same; disposition of moneys; refunds. Property Tax Corporate Income Tax Privilege KSA 79-1117 Credit against tax for making certain property used in trade or business or held for production of income accessible to persons with a disability; amount; carryover to subsequent taxable years. Property Tax Corporate Income Tax Privilege KSA 79-1122 Same; time for assessment and payment; penalties. Property Tax Corporate Income Tax Privilege KSA 79-1115 Application of 79-1107 and 79-1108. Property Tax Corporate Income Tax Privilege KSA 79-1129 Same; procedures and methodology in determining allocable and apportionable income. Property Tax Corporate Income Tax Privilege KSA 79-1130 Same; receipts factor defined and described. Property Tax Corporate Income Tax Privilege KSA 79-1107 National banking associations and state banks; tax imposed; rate. Property Tax Corporate Income Tax Privilege KSA 79-1109a Application of 79-1107 and 79-1109. Property Tax Corporate Income Tax Privilege KSA 79-1113 National banking associations and banks and corporations holding stock therein; exemption from intangibles tax. Property Tax Corporate Income Tax Privilege KSA 79-1120 Recapture tax; definitions. Property Tax Corporate Income Tax Privilege KSA 79-1123 Administration of act; rules and regulations. Property Tax Corporate Income Tax Privilege KSA 79-1116 Application of 79-1107, 79-1108 and 79-1109. Property Tax Corporate Income Tax Privilege KSA 79-1127 Estimated tax; manner of payment; penalties. Property Tax Corporate Income Tax Privilege KSA 79-1126a Credit against tax for interest rate reductions on certain agricultural production loans. Property Tax Corporate Income Tax Privilege KSA 79-1134 Supplemental to 79-1106 et seq. Property Tax Corporate Income Tax Privilege KSA 79-1132 Same; payroll factor defined and described. Property Tax Corporate Income Tax Privilege KSA 79-1126 Credit against tax for interest rate reduction for agricultural production loan. Property Tax Corporate Income Tax Privilege KSA 79-1105c Taxation of the business of banking; prohibiting certain taxes; right to protest payment of taxes. Property Tax Corporate Income Tax Privilege KSA 79-1135 Consolidated returns or combined reports required, when. Property Tax Corporate Income Tax Privilege KSA 79-1133 Tax upon cessation of business as financial institution; computation. Property Tax Corporate Income Tax Privilege KSA 79-1110a Application of 79-1110. Property Tax Corporate Income Tax Privilege KSA 79-1112 Disposition of tax moneys; privilege tax refund fund established; refunds. Property Tax Corporate Income Tax Privilege KSA 79-1121 Same; imposition; computation of amount. Property Tax Corporate Income Tax Privilege KSA 79-1108 Trust companies and savings and loan associations; tax imposed; rate. Property Tax Corporate Income Tax Privilege KSA 79-1110 Taxation of national banking associations, banks, trust companies and savings and loan associations; procedure for returns; tax payment; laws applicable. Property Tax Corporate Income Tax Privilege KSA 79-1128 Allocation and apportionment of income of financial institutions engaged in multi-state business activities; definitions. Property Tax Corporate Income Tax Privilege KSA 79-1119 Reports, statements, lists and returns; preservation; confidentiality, exceptions; performance of certain activities by administrative personnel unlawful; penalties for violations. Property Tax Corporate Income Tax Privilege KSA 79-1136 Application of act. Property Tax Corporate Income Tax Privilege KSA 79-1109 "Net income" defined; deductions. Property Tax Corporate Income Tax Privilege KSA 79-1131 Same; property factor defined and described. Alcoholic Beverage Control Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Corporate Income Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Gallonage Tax Grain Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Mineral Severance Tax Motor Vehicle Fuel Tax Privilege Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Rental Excise Tax Withholding and Declaration of Estimated Memorandum Policy Council Administrative Determination Registration by FAX Corporate Income Tax Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Individual Income Tax Inheritance Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquor Drink Tax Liquor Enforcement Tax Mineral Severance Tax Motor Vehicle Fuel Tax Privilege Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Rental Excise Tax Withholding and Declaration of Estimated Memorandum Policy Council Determination Memorandum Application of Payments to Past Due Accounts Corporate Income Tax 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 Tax Notice 12-03 Certain Deductions Limited to Corporate Income Taxpayers Corporate Income Tax Notice 12-09 Recent Changes Do Not Affect Corporate Income Tax Corporate Income Tax Notice 14-14 Tax Credit for Low Income Students Scholarship Corporate Income Tax Notice 19-05 Extended Filing Date for 2018 Corporate Income Tax Returns Corporate Income Tax Notice 20-03 Extended Filing Date for 2019 Corporate Income Tax Returns Corporate Income Tax Individual Income Tax Notice 12-05 Elimination of Certain Income Tax Credits for Individuals, Partnerships, S Corporations, and Limited Liability Companies Corporate Income Tax Individual Income Tax Notice 13-03 Changes to Kansas Taxes Due to Changes Related to Abortion Laws. Corporate Income Tax Individual Income Tax Notice 14-06 Disabled Accessibility Credit For Dwellings Reenacted Disabled Accessibility Credit For Facilities Or Equipment Used In A Trade Or Businesses Extended to Additional Taxpayers Corporate Income Tax Individual Income Tax Privilege Notice 09-09 Reduction of Tax Credits by 2009 HB 2365 Corporate Income Tax Individual Income Tax Property Tax Notice 99-03 Oil Lease Working Interest Credit (Senate Bill 45) Individual Income Tax Corporate Income Tax Notice 12-89-3 Income Exempt from Tax Individual Income Tax Corporate Income Tax Notice 99-01 Income tax credit for personal property taxes paid on business machinery and equipment. Corporate Income Tax Opinion Letter O-1998-09 Income tax credits for alternative-fueled motor vehicle property expenditures. Corporate Income Tax Opinion Letter O-2001-012 Calculation of the business and job development credits. Corporate Income Tax Opinion Letter O-2001-022 Calculation of HPIP investment tax credit. Corporate Income Tax Opinion Letter O-2009-005 Deductibility of certain items for corporate income tax purposes. Corporate Income Tax Individual Income Tax Opinion Letter O-2000-010 Qualified contributions for the community service contribution credit. Corporate Income Tax Individual Income Tax Opinion Letter O-2001-025 Historic preservation tax credit. Corporate Income Tax Individual Income Tax Opinion Letter O-2002-011 High Performance Incentive Program (HPIP) credit allowed against total tax liability. Corporate Income Tax Individual Income Tax Opinion Letter O-2002-012 Historic Preservation Tax Credits Corporate Income Tax Individual Income Tax Opinion Letter O-2002-015 Computation of qualified business facility investment at an existing qualified business facility for the High Performance Incentive Program (HPIP) investment tax credit. Corporate Income Tax Individual Income Tax Opinion Letter O-2002-019 Kansas Historic Preservation Tax Credit-Transfers Corporate Income Tax Individual Income Tax Opinion Letter O-2002-017 Kansas Historic Preservation Tax Credits - Not-for-Profit and Governmental Entities. Corporate Income Tax Private Letter Ruling P-1999-170 Company manufactures and sells fixtures to hotels and motels in Kansas. Corporate Income Tax Private Letter Ruling P-2001-067 ESOP (Employee Stock Ownership Plan) Corporate Income Tax Private Letter Ruling P-2001-107 High Performance Incentive Program (HPIP) credits. Corporate Income Tax Private Letter Ruling P-2016-011 Ending Two-Factor Apportionment Election Prior to End of 10 Year Period Corporate Income Tax Individual Income Tax Private Letter Ruling P-1999-09 Qualified Business Facility Employee Kansas Retailers' Sales Tax Corporate Income Tax Private Letter Ruling P-2000-030 Web center customization for Kansas firms by out-of-state companies. Corporate Income Tax QA Subchapter S Corporations / Filing Methods Subchapter S Corporations / Filing Methods Corporate Income Tax QA Questions 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 QA K.S.A. 1995 sup 79-32,201 (1995 HB 2161) Alternative Fuel Tax Credit Corporate Income Tax Individual Income Tax QA New income tax credit. New income tax credit available to business machinery and equipment owners. Corporate Income Tax Individual Income Tax QA Capital Improvement Capital Improvement Corporate Income Tax Individual Income Tax QA Filing of amended tax returns, for a year closed by statute of limitations, to establish a business and job development credit. Filing of amended tax returns, for a year closed by statute of limitations, to establish a business and job development credit. Corporate Income Tax Individual Income Tax QA Break in certification-Carryforward Break in certification-Carryforward Corporate Income Tax Individual Income Tax QA Net Operating Farm Losses Questions and answers concerning the carryback of net operating farm losses. Corporate Income Tax Individual Income Tax QA IRB Lease Payments IRB Lease Payments Corporate Income Tax Individual Income Tax QA Questions and Answers Regarding HB2117 of the 2012 Legislative Session Questions and Answers Regarding HB2117 of the 2012 Legislative Session Corporate Income Tax Individual Income Tax Privilege QA Community Service Contribution Credit Question and Answer relating to Community Service Contribution Credits Corporate Income Tax Individual Income Tax Privilege QA HPIP Qualified Business Facility Investment Calculation of HPIP Qualified Business Facility Investment Tax Credits effective for all taxable years commencing prior to January 1, 2006. Corporate Income Tax Individual Income Tax Privilege QA Community Service Contribution Credit Nonprofit contributions to approved community service organizations. Corporate Income Tax Individual Income Tax Privilege QA HPIP Qualified Business Facility Investment (2) Calculation of HPIP Qualified Business Facility Investment Tax Credits effective for all taxable years commencing after December 31, 2005. Corporate Income Tax Individual Income Tax Privilege QA Business and Job Development Credit Questions and Answers General queestions and answers concerning Business and Job Development Credits. Corporate Income Tax Rev. Ruling 12-1998-04 High Performance Incentive Program (HPIP) Investment Tax Credtis Corporate Income Tax Rev. Ruling 12-91-1 Attribution of Sales to the Sales Factor of the Apportionment Percentage Corporate Income Tax Rev. Ruling Revenue Ruling 12-82-1 Establishment of facility in a location prior to enterprise zone designation Corporate Income Tax Individual Income Tax Rev. Ruling 12-1998-03 Business and job development credits. Corporate Income Tax Individual Income Tax Rev. Ruling 19-2005-1 Determination of federal adjusted gross income for audit purposes. Corporate Income Tax Individual Income Tax Rev. Ruling 19-2010-01 Application of 2010 House Bill 2554 to Business and Job Development Tax Credits Cigarette and Tobacco Products Corporate Income Tax Estate Tax Individual Income Tax Kansas Retailers' Sales Tax Privilege Property Tax Session Law L. 2002 ch. 185 (Amends Chapter 89)An Act relating to taxation; amending K.S.A. 12-187, 12-189, 17-4634, 17-7507, 79-2401a, 79-2803a, 79-3226, 79-3271, 79-3279, 79-3310 and 79-3312 and K.S.A. 2001 Supp. 17- 2036, 17-7503, 17-7504, 17-7505, 17-76,139, 56-1a606, 56-1a607, 56a-1201, 56a-1202, 56a-1203, 79-201w, 79-1476, 79-3295, 79-32,100a, 79-32,205, 79-32,206, 79-32,211, 79- 3311, 79-3603, 79-3620, 79-3635, 79-3703 and 79-3710 and repealing the existing sections; also repealing K.S.A. 12-189e and K.S.A. 2001 Supp. 79-3603, as amended by section 1 of 2002 Senate Bill No. 372. Corporate Income Tax Session Law L. 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 Tax Session Law L. 2001 ch. 133 An 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 Tax Session Law L. 2001 ch. 176 An 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 Tax Session Law L. 2001 ch. 130 An Act relating to income taxation; authorizing research and development credits. Corporate Income Tax Session Law L. 2001 ch. 108 An Act relating to income taxation; allowing credits for certainhistoric preservation project expenditures. Corporate Income Tax Session Law L. 2001 ch. 196 An 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 Tax Session Law L. 2002 ch. 099 An 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 Tax Session Law L. 2002 ch. 115 An Act relating to income taxation; concerning venture capital; enacting the Kansas certified capital formation company act. Corporate Income Tax Session Law L. 2002 ch. 097 An 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 Tax Session Law L. 2003 ch. 020 An 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 Tax Session Law L. 2003 ch. 153 An 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 Tax Session Law L. 2003 ch. 147 An 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 Tax Session Law L. 2004 ch. 097 AN 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 Tax Session Law L. 2004 ch. 164 AN 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 Tax Session Law L. 2004 ch. 181 AN 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 Tax Session Law L. 2005 ch. 132 AN 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 Tax Session Law L. 2005 ch. 053 AN 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 Tax Session Law L. 2005 ch. 129 AN 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 Tax Session Law L. 2006 ch. 164 AN 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 Tax Session Law L. 2007 ch. 062 AN ACT relating to credits against premium taxes for investments in qualified business facilities. Corporate Income Tax Session Law L. 2007 ch. 107 AN 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 Law L. 2009 ch. 142 AN ACT concerning taxation; relating to settlement authority of secretary of revenue, certain assessments; income tax credits, limitations; valuation of land devoted to agricultural use for estate tax purposes; periods of limitation for certain refunds and credits; sales tax exemptions; homestead property tax refunds; amending K.S.A. 2008 Supp. 79-15,253, 79-3230, 79-32,211, 79-32,258, 79-3606, 79-3609 and 79-4502 and repealing the existing sections. Corporate Income Tax Homestead Property Tax Refunds Individual Income Tax Property Tax Kansas Retailers' Sales Tax Session Law L. 2008 ch. 182 AN ACT concerning taxation; relating to public utilities; late filing of returns, penalties; exemptions, duties of county appraiser, assessed valuation; property tax exemptions; income tax credits, certain capital investment after disaster emergency and property taxes paid; electronic filing of tax returns; income tax, business income, apportionment and corporation surtax; sales tax exemptions; homestead property tax refund; amending K.S.A. 79-1803, 79-3220 and 79-3285 and K.S.A. 2007 Supp. 75-5151, 79-201a, 79-201b, 79-201j, 79-213, 79-223, 79-5a27, 79-3271, 79-32,110, 79-32,117, 79-3606, 79-3606e and 79-4502 and repealing the existing sections. Corporate Income Tax Individual Income Tax Session Law L. 2002 ch. 109 An Act relating to taxation; allowing credits for payments to certain port authorities. Corporate Income Tax Individual Income Tax Session Law L. 2004 ch. 112 AN ACT concerning economic development; creating a Kansas bioscience authority and providing for the powers and duties thereof; providing for bioscience development and funding; establishing the Kansas center for entrepreneurship; providing for the membership and organization thereof; prescribing powers, duties and functions therefore; providing tax credits for donation in the Kansas community entrepreneurship fund; Kansas investments in major projects and comprehensive training act; rural business development tax credits; tax credits for investment in qualifying businesses; powers and duties of the Kansas technology enterprise corporation; establishing the Kansas downtown redevelopment act; establishing tax benefits for improvements made to real property; amending K.S.A. 12-1771, 12-1772, 40-2803 and 40-2804 and K.S.A. 2003 Supp. 12- 1770a, 74-50,103, 74-50,104, 74-50,107, 74-50,108, 74-8004 and 79-32,117 and repealing the existing sections; also repealing K.S.A. 74-8224, 74-8227, 74-8228 and 74-8229 and K.S.A. 2003 Supp. 74-8221, 74-8222, 74-8223, 74-8225 and 74-8226 Corporate Income Tax Individual Income Tax Session Law L. 2005 ch. 134 AN ACT concerning commerce; relating to the angel investor tax credit act; IMPACT act; amending K.S.A. 2004 Supp. 74-8131, 74-8132, 74-8133, 74-8134, 74-8135, 74-8136, 74-50,104, 74-50,105, 74-50,106 and 74-50,107 and repealing the existing sections. Corporate Income Tax Individual Income Tax Session Law L. 2005 ch. 080 AN ACT concerning economic development; concerning qualified manufacturers of cellulose film; Kansas downtown redevelopment act; amending K.S.A. 2004 Supp. 12-17,122 and 12-17,125 and repealing the existing sections. Corporate Income Tax Individual Income Tax Session Law L. 2005 ch. 118 AN ACT concerning health and health care; relating to health benefit plans and health savings accounts; income tax credits for certain employer contributions thereto; amending K.S.A. 40-2239, 40-2242 and 40-2246 and K.S.A. 2004 Supp. 40-2240 and repealing the existing sections. Corporate Income Tax Individual Income Tax Session Law L. 2007 ch. 184 AN ACT concerning economic development; extending the rural business development tax credit; regarding regional foundation funds; establishing the enterprise facilitation fund; establishing the Kansas film production tax credit act; concerning the Kansas angel investor tax credit act; amending K.S.A. 2006 Supp. 74-50,154, 74-8132, 74-8133, 74-8134 and 74-8135 and repealing the existing sections. Corporate Income Tax Individual Income Tax Session Law L. 2007 ch. 027 AN ACT concerning economic development; relating to qualified industrial manufacturers; prescribing certain transfers; establishing the special qualified industrial manufacturer fund. Corporate Income Tax Individual Income Tax Session Law L. 2007 ch. 202 AN ACT concerning disaster emergencies; relating to certain severe weather-related disasters and the state emergency fund; establishing a business restoration assistance program for certain counties; providing certain sales tax exemptions; prescribing certain powers, duties and functions; amending K.S.A. 2006 Supp. 75-3712 and repealing the existing Corporate Income Tax Individual Income Tax Session Law L. 2009 ch. 050 AN ACT concerning the Kansas investments in major projects and comprehensive training; relating to the secretary of commerce; authorizing the funding of certain economic development projects; amending K.S.A. 2008 Supp. 74-50,103 and repealing the existing section. Corporate Income Tax Individual Income Tax Session Law L. 2009 ch. 039 AN ACT concerning income taxation; relating to apportionment of business income; amending K.S.A. 2008 Supp. 79-3279 and repealing the existing section Corporate Income Tax Individual Income Tax Kansas Retailers' Sales Tax Session Law L. 2002 ch. 186 An Act relating to taxation; amending K.S.A. 79-2015, 79-3226, 79-3271, 79-32,104 and 79-3650 and K.S.A. 2001 Supp. 74-2438, 75-5154 and 79-32,105 and repealing the existing sections. Corporate Income Tax Individual Income Tax Kansas Retailers' Sales Tax Session Law L. 2010 ch. 160 AN ACT concerning taxation; relating to rate of sales taxation, distribution of revenue, refunds on sales of food, procedure for certain contracts; income taxation, credits; Kansas taxpayer transparency act; amending K.S.A. 2009 Supp. 74-72,123, 79-32,205, 79-3603, 79-3620, 79-3633, 79-3635, 79-3703 and 79-3710 and repealing the existing sections. Corporate Income Tax Individual Income Tax Kansas Retailers' Sales Tax Property Tax Session Law L. 2004 ch. 171 AN ACT concerning taxation; amending K.S.A. 17-1513, 17-1618, 17-7510, 17-7511, 17-7512, 56-1a608, 79-201f, 79-201k and 79-4508 and K.S.A. 2003 Supp. 17-2036, 17-2718, 17-4634, 17-4677, 17-7503, 17-7504, 17-7505, 17-7507, 17-7509, 17-76,125, 17-76,139, 45-221, 56-1a606, 56-1a607, 56a-1201, 56a-1202, 56a-1203, 79-5a01, 79-2017, 79-32,101, 79-32,105, 79-32,206, 79-3603, as amended by section 2 of 2004 Senate Bill No. 384, 79-3606, as amended by section 18 of 2004 House Bill No. 2713, 79-3607 and 82a-2101 and repealing the existing sections; also repealing K.S.A. 2003 Supp. 17-7508. Corporate Income Tax Individual Income Tax Motor Vehicle Fuel Tax Vehicles Session Law L. 2003 ch. 016 An Act concerning certain claims against the state, making appropriations, authorizing certain transfers, imposing certain restrictions and limitations, and directing or author- izing certain disbursements, procedures and acts incidental to the foregoing. Corporate Income Tax Individual Income Tax Privilege Session Law L. 2010 ch. 123 AN ACT concerning taxation; relating to income tax credits, limitations; intangibles tax, filing procedure; electronic filing of returns, reports or other documents; willful failure to collect taxes or to commit other violations; streamlined sales and use tax agreement conformity; establishing service fee for taxpayers on installment payment plans for delinquent tax liability; amending K.S.A. 12-1,104 and 79-32,107 and K.S.A. 2009 Supp. 74-50,154, 74-8133, 74-99c09, 79-2971, 79-3298, 79-32,100c, 79-32,211, 79-32,264, 79-3607, 79-3609, 79-3643, 79-3651, 79-3666 and 79-3672 and repealing the existing sections. Corporate Income Tax Individual Income Tax Property Tax Session Law L. 2006 ch. 209 AN ACT enacting the Kansas energy development act; concerning certain energy-related industries; providing certain income tax credits, income tax deductions and property tax exemptions relating thereto; providing for issuance of bonds and other financing for certain purposes; relating to certain permits; amending K.S.A. 79-32,120 and 79-32,138 and K.S.A. 2005 Supp. 79-32,117 and repealing the existing sections. Corporate Income Tax Individual Income Tax Property Tax Session Law L. 2007 ch. 113 AN ACT concerning energy; relating to nuclear power plants, siting permits and providing certain property tax exemptions; production of energy from renewable energy resources or technologies and use of waste energy, income tax credits and deductions and property tax exemptions; certain fuel storage and blending equipment, income tax credits and deductions and property tax exemptions; amending K.S.A. 66-1,158, 66-1,159, 66-1,159a, 66-1,161, 66-1,162, 66-1,169a and 66-1,169b and K.S.A. 2006 Supp. 66-1,160, 74-8949b, 79-229, 79-32,117, 79-32,120, 79-32,138, 79-32,218, 79-32,224, 79-32,229, 79-32,233, 79-32,234, 79-32,235, 79-32,237 and 79-32,239 and repealing the existing sections; also repealing K.S.A. 2006 Supp. 79-32,117l. Corporate Income Tax Kansas Retailers' Sales Tax Session Law L. 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 Law L. 2005 ch. 032 AN 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 Law L. 2005 ch. 075 AN 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 Law L. 2005 ch. 186 AN 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 Law L. 2003 ch. 038 An 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 Law L. 2006 ch. 201 AN ACT concerning economic development; relating to entrepreneurship, eminent domain and workforce development; amending K.S.A. 2005 Supp. 12-1773, 74-50,154, 74-99c02, 74-99c05 and 74-99c09 and repealing the existing sections; also repealing K.S.A. 2005 Supp. 74-99c06. Corporate Income Tax Privilege Session Law L. 2007 ch. 156 AN ACT concerning historic preservation; providing for income tax credits; authority for development of historic partnership sites; amending K.S.A. 2006 Supp. 79-32,211 and repealing the existing section. Corporate Income Tax Property Tax Session Law L. 2007 ch. 073 AN 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 Law L. 2010 ch. 097 AN 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 Law L. 2006 ch. 118 AN ACT concerning employment; relating to the employment relationship between an owner-operator and a licensed motor carrier; relating to misclassification of employees; amending K.S.A. 2005 Supp. 79-3234 and repealing the existing section. Corporation Franchise Corporation Franchise Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Estate Tax Food Sales Tax Refund Franchise Tax Gallonage Tax Grain Tax Homestead Property Tax Refunds Individual Income Tax Inheritance Tax Intangible Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Marijuana and Controlled Substances Mineral Severance Tax Motor Vehicle Fuel Tax Other Privilege Property Tax Public Water Supply Fee Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Vehicles Rental Excise Tax Water Protection Fee Withholding and Declaration of Estimated Tax (Not Categorized)