Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-32,100a
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Withholding tax; deduction by payer required.
Keywords:


Body:

79-32,100a. Withholding tax; deduction by payer required. (a) Every payer who is required under federal law to withhold upon payments other than wages as defined by K.S.A. 79-3295 and amendments thereto, shall deduct and withhold an amount to be determined in accordance with K.S.A. 2010 Supp. 79-32,100d, and amendments thereto.
(b) A determination by the internal revenue service that relieves a payer from withholding responsibility with respect to payments other than wages to a payee shall also apply for Kansas income tax withholding purposes. Whenever a payer is required to reinstate withholding for federal income tax with regard to any payee, such obligation shall be equally applicable for Kansas withholding purposes.
(c) Every payer who is required under federal law to withhold upon payments of a pension, annuity or other deferred income, as defined by K.S.A. 79-3295 and amendments thereto, shall deduct and withhold an amount to be determined in accordance with K.S.A. 2010 Supp. 79-32,100d and amendments thereto, whenever the payee is a resident of the state of Kansas.
(d) Every payer who makes a payment of a management fee or a consulting fee to a nonresident shall deduct and withhold an amount to be determined in accordance with K.S.A. 2010 Supp. 79-32,100d and amendments thereto.
History: L. 2000, ch. 184, 10;L. 2002, ch. 185, 30;L. 2003, ch. 147, 41; July 1.


Date Composed: 04/04/2011 Date Modified: 04/04/2011

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