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Show details for Agency 14:  KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.Agency 14: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Show details for Agency 36:  KANSAS DEPARTMENT OF TRANSPORTATIONAgency 36: KANSAS DEPARTMENT OF TRANSPORTATION
Show details for Agency 53:  STATE RECORDS BOARDAgency 53: STATE RECORDS BOARD
Show details for Agency 91:  KANSAS STATE DEPARTMENT OF EDUCATIONAgency 91: KANSAS STATE DEPARTMENT OF EDUCATION
Hide details for Agency 92:  KANSAS DEPARTMENT OF REVENUEAgency 92: KANSAS DEPARTMENT OF REVENUE
Show details for Article 1:  HearingArticle 1: Hearing
Show details for Article 2:  Inheritance TaxesArticle 2: Inheritance Taxes
Show details for Article 3:  Motor Fuel Tax and Transportation of Liquid FuelArticle 3: Motor Fuel Tax and Transportation of Liquid Fuel
Show details for Article 4:  INCOME TAX (Not in active use)Article 4: INCOME TAX (Not in active use)
Show details for Article 5:  Cigarette TaxArticle 5: Cigarette Tax
Show details for Article 6:  KANSAS RETAILERS' SALES TAX (Not in active use)Article 6: KANSAS RETAILERS' SALES TAX (Not in active use)
Show details for Article 7:  COMPENSATING TAX (Not in active use)Article 7: COMPENSATING TAX (Not in active use)
Show details for Article 8:  CEREAL MALT BEVERAGE TAX (Not in active use)Article 8: CEREAL MALT BEVERAGE TAX (Not in active use)
Show details for Article 9:  Minerals and Natural Products Leases on Navigable Stream BedsArticle 9: Minerals and Natural Products Leases on Navigable Stream Beds
Show details for Article 10:  SPECIAL FUEL TAX (Not in active use)Article 10: SPECIAL FUEL TAX (Not in active use)
Show details for Article 11:  Withholding and Estimated TaxArticle 11: Withholding and Estimated Tax
Show details for Article 12a:  Solar Tax IncentivesArticle 12a: Solar Tax Incentives
Hide details for Article 12:  Income TaxArticle 12: Income Tax
92-12-1 revoked May 1,
1982.)

92-12-2 revoked May 1, 1982.)

92-12-3 revoked May 1, 1982.)

92-12-4 revoked March 24, 2006
92-12-4a Resident individual.
92-12-5 revoked March 24, 2006
92-12-6 Resident status of certain individuals.
92-12-7 revoked May 1,
1982.)

92-12-8 Corporation.
92-12-9 revoked May 1, 1982.)

92-12-11 Credits for income taxes paid to other states.
92-12-12 revoked, E-80-2, Jan. 18, 1979;
revoked May 1, 1979.)

92-12-13 revoked,
E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

92-12-14 Persons and organizations exempt from Kansas income tax.
92-12-15 revoked May 1, 1982.)

92-12-16 Change of accounting period.
92-12-17 revoked May 1, 1982.)

92-12-19 Limitation of tax-spreadback rule.
92-12-20 Change from accrual to installment method of accounting.
92-12-21 revoked May 1, 1982.)

92-12-22 revoked May 1, 1982.)

92-12-23 revoked May 1, 1982.)

92-12-24 revoked May 1, 1982.)

92-12-25 revoked May 1, 1982.)

92-12-27 Kansas deduction of an individual.
92-12-28 revoked May 1, 1982.)

92-12-29 revoked May 10, 2002
92-12-30 revoked May 1, 1982.)

92-12-31 revoked May 1, 1982.)

92-12-32 revoked May 1, 1982.)

92-12-33 revoked May 1, 1982.)

92-12-34 revoked May 1, 1982.)

92-12-35 revoked May 1, 1982.)

92-12-36 revoked May 1, 1982.)

92-12-37 revoked May 1, 1982.)

92-12-38 revoked May 1, 1982.)

92-12-39 revoked May 1, 1982.)

92-12-40 revoked May 1, 1982.)

92-12-41 revoked May 1, 1982.)

92-12-42 revoked May 1, 1982.)

92-12-43 revoked May 1, 1982.)

92-12-44 revoked May 1, 1982.)

92-12-45 revoked May 1, 1982.)

92-12-47 Distribution withholding.
92-12-48 revoked May
1, 1982.)

92-12-49 revoked May 1, 1982.)

92-12-50 revoked May 1, 1982.)

92-12-51 revoked May 1, 1982.)

92-12-52 Consolidated returns.
92-12-53 Methods of determining income allocable to Kansas business.
92-12-54 revoked May 1, 1982.)

92-12-55 Returns; who shall file.
92-12-56 revoked May 10, 2002
92-12-57 Records and income tax forms.
92-12-58 Payment of tax; receipt; insufficient fund checks.
92-12-59 revoked May 1, 1982.)

92-12-60 revoked, L. 1980, ch. 344, May 1, 1980.)

92-12-61 revoked May 1, 1982.)

92-12-62 revoked May 1, 1982.)

92-12-63 revoked May 1, 1982.)

92-12-64 Claims for refund by taxpayers.
92-12-65 Powers of the director of taxation.
92-12-66 revoked July 27, 2001
92-12-66a Abatement of final tax liabilities.
92-12-67 Extension of time for filing returns.
92-12-68 revoked May 10, 2002
92-12-69 revoked, L. 1980, ch. 344, May 1, 1980.)

92-12-70 revoked May 1, 1982.)

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

92-12-105 Contribution to income; debtor setoff.
92-12-106 Composite returns for nonresident partners and shareholders.
92-12-107 and 92-12-108 Reserved.
92-12-109 Report of income adjusted by internal revenue service.
92-12-110 Combined income method of reporting; surtax exemption.
92-12-111 Special rules; airlines.
92-12-112 Sales factor numerator; assignment of sales of a corporation which
is a member of a unitary group of corporations.
92-12-113 Credit for property tax paid on commercial and industrial machinery and equipment; tax receipts.
92-12-114 Determining transportation income within a unitary group.
92-12-120 Definition of qualified taxpayer.
92-12-121 Incurred qualified expenditures.
92-12-130 Amount of tax credit.
92-12-140 Definitions.
92-12-141 Tax credit agreement.
92-12-142 Tax credit application.
92-12-143 Quarterly reports.
92-12-144 Reallocation of credits.
92-12-145 Transfer of tax credits.
92-12-146 Definitions
92-12-147 Tax credit agreement.
92-12-148 Tax credit application.
92-12-149 Quarterly reports.
Show details for Article 13:  Interstate Motor Fuel Use TaxArticle 13: Interstate Motor Fuel Use Tax
Show details for Article 14:  Liquefied Petroleum Fuel TaxArticle 14: Liquefied Petroleum Fuel Tax
Show details for Article 15:  Nonresident ContractorsArticle 15: Nonresident Contractors
Show details for Article 16:  INTANGIBLES TAX (Not in active use)Article 16: INTANGIBLES TAX (Not in active use)
Show details for Article 17:  Tobacco ProductsArticle 17: Tobacco Products
Show details for Article 18:  Special Fuel TaxArticle 18: Special Fuel Tax
Show details for Article 19:  Kansas Retailers' Sales TaxArticle 19: Kansas Retailers' Sales Tax
Show details for Article 20:  Compensating TaxArticle 20: Compensating Tax
Show details for Article 21:  Local Retailers' Sales TaxArticle 21: Local Retailers' Sales Tax
Show details for Article 22:  Homestead Tax ReliefArticle 22: Homestead Tax Relief
Show details for Article 23:  BingoArticle 23: Bingo
Show details for Article 24:  Retail Liquor Excise TaxArticle 24: Retail Liquor Excise Tax
Show details for Article 25:  Transient Guest TaxArticle 25: Transient Guest Tax
Show details for Article 26:  Agricultural Ethyl Alcohol Producer IncentiveArticle 26: Agricultural Ethyl Alcohol Producer Incentive
Show details for Article 27:  Qualified Biodiesel Fuel Producer IncentiveArticle 27: Qualified Biodiesel Fuel Producer Incentive
Show details for Article 28:  Retail Dealer IncentiveArticle 28: Retail Dealer Incentive
Show details for Article 50:  Manufacture, Distribution and Sale of Motor Vehicles; Review BoardArticle 50: Manufacture, Distribution and Sale of Motor Vehicles; Review Board
Show details for Article 51:  Titles and RegistrationArticle 51: Titles and Registration
Show details for Article 52:  Motor Vehicle Drivers' LicensesArticle 52: Motor Vehicle Drivers' Licenses
Show details for Article 53:  Motor Vehicle Inventory TaxArticle 53: Motor Vehicle Inventory Tax
Show details for Article 54:  Sight Clearance CertificationArticle 54: Sight Clearance Certification
Show details for Article 55:  Motor Vehicle TaxationArticle 55: Motor Vehicle Taxation
Show details for Article 56:  Ignition Interlock DevicesArticle 56: Ignition Interlock Devices
Show details for Article 57:  Tax on Consumable MaterialArticle 57: Tax on Consumable Material
Show details for Agency 93:  KANSAS DEPARTMENT OF REVENUE -- DIVISION OF PROPERTY VALUATIONAgency 93: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF PROPERTY VALUATION

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