INCOME TAX
K.S.A. ch. 79, art. 32
in effectContents
section79-32,100. Same; nondeductibility of withholding; credit allowed; refunds.section79-32,100a. Withholding tax; deduction by payer required.section79-32,100b. Same; liability of employer or payer for payment; employee action prohibited.section79-32,100c. Same; failure to withhold, consequences; persons designated as employers.section79-32,100d. Same; withholding amounts method of calculation; agreements with other states and the federal government.section79-32,100e. K.S.A. 79-32,100esection79-32,100f. Withholding tax; temporarily teleworking employees during COVID-19 pandemic.section79-32,101. Declaration of estimated tax, when; procedure.section79-32,102. Same; time of filing of certain declarations.section79-32,103. Time of payment of estimated tax.section79-32,104. Amount paid upon declarations of estimated tax; payments as credit against income tax.section79-32,105. 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.section79-32,106. Employers' and fiduciaries' liability for tax required to be withheld.section79-32,107. 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.section79-32,107a. Application of K.S.A. 79-32,107.section79-32,107b. Application of K.S.A. 79-32,101, 79-32,102, 79-32,103 and 79-32,107.section79-32,108. Severability; captions.section79-32,108a. Withholding registration certificate required; procedure.section79-32,109. Definitions.section79-32,109a. K.S.A. 79-32,109asection79-32,109b. K.S.A. 79-32,109bsection79-32,110. Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note]section79-32,110a. Tax imposed on ordinary income portions of lump sum distributions from pension and other plans.section79-32,110b. Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note]section79-32,110c. Adjustment of tax rates; modification of income tax and privilege tax rates; calculation and publication of rate reductions by secretary of revenue.section79-32,110d. Certification of excess corporate income tax receipts; reduction of corporate income tax rate; publication of income tax rates.section79-32,111. Credits against tax.section79-32,111a. K.S.A. 79-32,111asection79-32,111b. K.S.A. 79-32,111bsection79-32,111c. Credit against tax for household and dependent care expenses; limitation.section79-32,112. K.S.A. 79-32,112section79-32,112a. Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional.section79-32,113. Exempted organizations; requirements and restrictions; electric and natural gas public utilities requirements.section79-32,114. Accounting periods and methods.section79-32,115. Rules pertaining to husbands and wives.section79-32,116. Kansas taxable income of an individual.section79-32,117. Kansas adjusted gross income of an individual; addition and subtraction modifications.section79-32,117a. Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax.section79-32,117b. Same; abatement and refund of taxes paid; claims.section79-32,117c. Same; compensation defined.section79-32,117d. Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms.section79-32,117e. Federal income tax rebate exempt from Kansas income tax.section79-32,117f. K.S.A. 79-32,117fsection79-32,117g. K.S.A. 79-32,117gsection79-32,117h. K.S.A. 79-32,117hsection79-32,117i. K.S.A. 79-32,117isection79-32,117j. K.S.A. 79-32,117jsection79-32,117k. K.S.A. 79-32,117ksection79-32,117l. K.S.A. 79-32,117lsection79-32,117m. K.S.A. 79-32,117msection79-32,117n. K.S.A. 79-32,117nsection79-32,117o. K.S.A. 79-32,117osection79-32,117p. K.S.A. 79-32,117psection79-32,117q. K.S.A. 79-32,117qsection79-32,117r. Unemployment compensation attributed to identity fraud exempt from Kansas income tax.section79-32,118. Kansas deduction of an individual.section79-32,119. Kansas standard deduction of an individual.section79-32,120. Kansas itemized deductions of an individual.section79-32,121. Kansas personal exemptions. [See Revisor's Note]section79-32,121a. Application of K.S.A. 79-32,121.section79-32,121b. Kansas exemptions for an individual. [See Revisor's Note]section79-32,122 through 79-32,127. K.S.A. 79-32,122 through 79-32,127section79-32,128. Individual who is Kansas resident for part of year, election; computation of tax; modifications.section79-32,129. Partners, not partnership, subject to tax.section79-32,130. Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions.section79-32,131. Partnership modification for a partner.section79-32,132. K.S.A. 79-32,132section79-32,133. Determination of distributive share.section79-32,134. Kansas taxable income of a resident estate or trust.section79-32,135. Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments.section79-32,136. Kansas taxable income of a nonresident estate or trust.section79-32,137. Share of a nonresident estate, trust or beneficiary in income from sources within Kansas.section79-32,138. Kansas taxable income of corporations; addition and subtraction modifications.section79-32,139. Taxation of subchapter S corporate income.section79-32,140. Credit for taxes paid in section 337 liquidation.section79-32,140a. Accrual of interest and penalties on underpayment or overpayment of income tax.section79-32,141. Allocation of income and deductions.section79-32,142. Consolidated returns.section79-32,143. Kansas net operating loss for corporations.section79-32,143a. Expense deduction for certain depreciable property; calculation of amount; sale of property, procedure; limitation on other credits.section79-32,144. K.S.A. 79-32,144section79-32,145. K.S.A. 79-32,145section79-32,146. K.S.A. 79-32,146section79-32,147. K.S.A. 79-32,147section79-32,148. K.S.A. 79-32,148section79-32,149. K.S.A. 79-32,149section79-32,150. K.S.A. 79-32,150section79-32,151. K.S.A. 79-32,151section79-32,152. K.S.A. 79-32,152section79-32,152a. K.S.A. 79-32,152asection79-32,152b. K.S.A. 79-32,152bsection79-32,152c. K.S.A. 79-32,152csection79-32,152d. K.S.A. 79-32,152dsection79-32,152e. K.S.A. 79-32,152esection79-32,152f. K.S.A. 79-32,152fsection79-32,152g. K.S.A. 79-32,152gsection79-32,152h. K.S.A. 79-32,152hsection79-32,152i. K.S.A. 79-32,152isection79-32,152j. K.S.A. 79-32,152jsection79-32,152k. K.S.A. 79-32,152ksection79-32,152l. Application of act.section79-32,152m. Application of K.S.A. 79-3230, 79-32,101 and 79-32,107.section79-32,152n. Application of K.S.A. 79-32,176.section79-32,152o. Application of K.S.A. 79-32,117.section79-32,152p. Application of K.S.A. 79-32,110, 79-32,119 and 79-32,120.section79-32,152q. Application of K.S.A. 79-32,117.section79-32,152r. Application of K.S.A. 79-1117 and 79-32,176.section79-32,153. Credit against tax for establishment of qualified business facility; conditions; amount; limitations.section79-32,153a. K.S.A. 79-32,153asection79-32,154. Same; definitions.section79-32,155. Same; election to defer credit.section79-32,156. Same; claiming credit upon acquisition or lease of qualified business facility by related taxpayer; election; estate entitled to credit upon death of taxpayer.section79-32,157. Same; termination and resumption of operation of qualified business facility; credit allowable, when.section79-32,158. Same; rules and regulations.section79-32,159. Application of K.S.A. 79-32,111 and 79-32,153 through 79-32,158.section79-32,159a. Application of K.S.A. 79-32,153 and 79-32,154.section79-32,159b. Applicability of 1986 amendments.section79-32,159c. Application of K.S.A. 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b.section79-32,160. Title of act.section79-32,160a. Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties; transferability.section79-32,160b. Planned project within existing enterprise zone; tax election; prior act.section79-32,160c. Application of act.section79-32,160d. K.S.A. 79-32,160dsection79-32,160e. Application of act.section79-32,160f. K.S.A. 79-32,160fsection79-32,160g. Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act.section79-32,161. K.S.A. 79-32,161section79-32,162. K.S.A. 79-32,162section79-32,163. K.S.A. 79-32,163section79-32,164, 79-32,165. K.S.A. 79-32,164, 79-32,165section79-32,165a. K.S.A. 79-32,165asection79-32,166. K.S.A. 79-32,166section79-32,167. K.S.A. 79-32,167section79-32,168. K.S.A. 79-32,168section79-32,169. K.S.A. 79-32,169section79-32,170. K.S.A. 79-32,170section79-32,171. K.S.A. 79-32,171section79-32,172. K.S.A. 79-32,172section79-32,173. K.S.A. 79-32,173section79-32,174. K.S.A. 79-32,174section79-32,174a, 79-32,174b. K.S.A. 79-32,174a, 79-32,174bsection79-32,174c. K.S.A. 79-32,174csection79-32,175. Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions.section79-32,176. K.S.A. 79-32,176section79-32,176a. Credit against tax for making taxpayer's principal dwelling or property accessible to individuals with a disability; amount; carryover to subsequent taxable years; credit refundable, when; cost-of-living adjustment.section79-32,177. 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.section79-32,178. Rules and regulations.section79-32,179. Application of K.S.A. 79-1117, 79-1118, 79-32,117 and 79-32,175 through 79-32,178.section79-32,180. Application of K.S.A. 79-32,175 through 79-32,177, inclusive.section79-32,181. Credit against tax for interest rate reduction for agricultural production loan by production credit association.section79-32,181a. Credit against tax for interest rate reductions on certain agricultural production loans.section79-32,182. K.S.A. 79-32,182section79-32,182a. K.S.A. 79-32,182asection79-32,182b. Credit against tax for certain research and development activity expenditures.section79-32,183 through 79-32,187. K.S.A. 79-32,183 through 79-32,187section79-32,188. Severability of provisions of act.section79-32,189. Application of act.section79-32,190. Child day care assistance tax credit; amount.section79-32,191. Application of K.S.A. 79-32,190.section79-32,192. Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations.section79-32,193. Military retired personnel income tax settlement; refund amount calculation; military retirees income tax refund fund established; transfers to and expenditures from fund, when.section79-32,194. Community services contribution income and privilege tax credit; citation of act.section79-32,195. Tax credits for community services contributions; definitions.section79-32,196. Same; eligibility criteria for credit; limited retroactivity.section79-32,197. Same; amount of credit, carryover.section79-32,197a. Same; assignability of credits.section79-32,198. Same; duties of director of community development of department of commerce; rules and regulations.section79-32,199. Application of K.S.A. 79-32,194 through 79-32,198.section79-32,199a. Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a.section79-32,199b. Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a.section79-32,200. Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations.section79-32,201. Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures.section79-32,202. K.S.A. 79-32,202section79-32,202a. Tax credit for adoption expenses.section79-32,203. Tax credits for expenditures related to nongame and endangered species; limited to certain tax years.section79-32,204. Kansas income tax credit for corporations for required improvements to qualified swine facility.section79-32,205. Earned income tax credit.section79-32,206. Credit for property tax paid on commercial and industrial machinery and equipment.section79-32,207. Kansas income tax credit for corporations for plugging abandoned oil or gas well.section79-32,208. K.S.A. 79-32,208section79-32,209. Federal innocent spouse rule conformity.section79-32,210. Kansas income tax credit for property tax paid by telecommunication companies which are corporations.section79-32,211. Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment; rules and regulations; application against tax delinquencies.section79-32,211a. K.S.A. 79-32,211asection79-32,211b. Historic Kansas act; citation.section79-32,211c. Credit for restoration and preservation of commercial structure at least 50 years old; amount of credit; limitations; requirements; rules and regulations.section79-32,212. Kansas income tax credit for single city port authority.section79-32,213. K.S.A. 79-32,213section79-32,214. Amended returns to be filed by taxpayers receiving certain refund of property taxes.section79-32,215. Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district.section79-32,216. Citation of act.section79-32,217. Refineries; credit for certain investments; definitions.section79-32,218. Same; amount of credit; requirements.section79-32,219. Same; pass-through entities.section79-32,220. Same; claim for credit.section79-32,221. Same; accelerated depreciation, deduction.section79-32,222. Same; credit for certain environmental compliance expenditures.section79-32,223. Crude oil or natural gas pipelines; credits for certain investments; definitions.section79-32,224. Same; amount of credit; requirements.section79-32,225. Same; pass-through entities.section79-32,226. Same; claim for credit.section79-32,227. Same; accelerated depreciation, deduction.section79-32,228. Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions.section79-32,229. Same; amount of credit; requirements.section79-32,230. Same; pass-through entities.section79-32,231. Same; claim for credit.section79-32,232. Same; accelerated depreciation, deduction.section79-32,233. Biomass-to-energy plants; credits for certain investments; definitions.section79-32,234. Same; amount of credit; requirements.section79-32,235. Same; pass-through entities.section79-32,236. Same; claim for credit.section79-32,237. Same; accelerated depreciation, deduction.section79-32,238. Integrated coal gasification power plants; credits for certain investments; definitions.section79-32,239. Same; amount of credit; requirements.section79-32,240. Same; pass-through entities.section79-32,241. Same; claim for credit.section79-32,242. K.S.A. 79-32,242section79-32,243. Information required by taxpayer to claim income tax credits.section79-32,244. Credit for compensation paid by employers to employees who are members of national guard and reserved forces.section79-32,245. Renewable electric cogeneration facilities; credits for certain investments; definitions.section79-32,246. Same; amount of credit; requirements.section79-32,247. Same; pass-through entities.section79-32,248. Same; claim for credit.section79-32,249. Same; accelerated depreciation, deduction.section79-32,250. Waste heat utilization system at electric generation facility; accelerated depreciation, deduction.section79-32,251. Biofuel storage and blending equipment; credits for certain investments; definitions.section79-32,252. Same; amount of credit; requirements.section79-32,253. Same; pass-through entities.section79-32,254. Same; claim for credit.section79-32,255. Same; accelerated depreciation; deduction.section79-32,256. Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction.section79-32,257. Citation of act.section79-32,258. Film production; credit for certain eligible production expenses; eligibility requirements; application.section79-32,259. Same; definitions.section79-32,260. Same; expiration of act; amount, limitations.section79-32,261. Tax credit for certain contributions to community college, technical college or postsecondary educational institution.section79-32,262. 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.section79-32,263. Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR).section79-32,264. Limitations on tax credits; credits allowed and amounts to be carried forward.section79-32,265. Limitation on income tax credits allowed; valid social security numbers required.section79-32,266. Tax credit for taxpayers who receive income from business activities of certain qualified companies.section79-32,267. Tax credit for certain taxpayers domiciled in a rural opportunity zone.section79-32,268. Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned.section79-32,269. K.S.A. 79-32,269section79-32,270. K.S.A. 79-32,270section79-32,271. Tax credit for certain taxpayers who purchased food in this state.section79-32,272. Native American veteran income tax refund; Native American veterans' income tax refund fund; qualifications; reports to legislature.section79-32,273. Citation of act; tax credit for certain years for purchases from qualified vendors employing individuals with disabilities; cumulative credit limitations; certification; definitions; reports to legislature.section79-32,274. Tax credit for contribution to Eisenhower foundation.section79-32,275. Tax credit for contributions to friends of cedar crest association.section79-32,276. Compensation obtained fraudulently by another individual; exclusion from gross income, when; fraud due to identity theft, reporting to department.section79-32,277. Kansas taxpayer protection act; title and effective date.section79-32,278. Definitions.section79-32,279. Duties of paid tax return preparers; penalty, when.section79-32,280. Actions to enjoin prohibited conduct; reporting.section79-32,281. Jurisdiction; venue; consent judgment.section79-32,282. Rules and regulations.section79-32,283. Income tax credit for certain qualified charitable distributions of fiduciary financial institutions; requirements; pass-through entity; carry forward.section79-32,284. Citation and purpose of act.section79-32,285. Definitions.section79-32,286. Election by S corporation or partnership to be taxed at entity level.section79-32,287. Tax rate imposed; credit allowance; modifications and certain expensing deductions.section79-32,288. Liability for tax.section79-32,289. Rules and regulations.section79-32,290. Tax credit for graduates of aerospace and aviation-related educational programs and employers of program graduates; definitions.section79-32,291. Credit for qualified employer tuition reimbursement.section79-32,292. Credit for qualified employer for compensation paid to qualified employees.section79-32,293. Credit for qualified employee.section79-32,294. Rules and regulations.section79-32,295. Application of act.section79-32,296. Tax credit for school and classroom supplies purchased by teachers.section79-32,297. Tax credit for qualified railroad track maintenance expenditures.section79-32,298. Title and purpose of act.section79-32,299. Definitions.section79-32,300. Credit against income, privilege or premium tax liability for employment of eligible individuals by targeted employment businesses; determination of credit amount; maximum annual amount of all credits.section79-32,301. Targeted employment business information reporting requirements to secretary of revenue; rules and regulations.section79-32,302. Powers and duties of secretary for aging and disability services; program for measurement of results from tax credits; provision of tax information by secretary of revenue; confidentiality; report by secretary for aging and disability services.section79-32,303. Expiration of act.section79-32,304. Citation of act.section79-32,305. Definitions.section79-32,306. Tax credit for qualified development; amount; allocation; requirements; allocation in pass-through entity; carryforward of credit; maximum amount of total credits; discontinuance of credits.section79-32,307. Recaptured or disallowed credits; effect on tax liability.section79-32,308. Rules and regulations.section79-32,309. Administration by Kansas housing resources corporation; annual report to the legislature.section79-32,310. Purpose and citation of act.section79-32,311. Definitions.section79-32,312. Kansas housing investor tax credit program; administration; qualified housing projects; requirements; eligibility; rules and regulations.section79-32,313. Tax credit for qualified housing projects; requirements; limitations; carryforward and transfer of credit; rules and regulations.section79-32,314. Loss of qualified housing project designation; notice.section79-32,315. Annual report; contents.section79-32,316. Pregnancy resource act tax credit; definitions; eligibility; limitations; certification of eligible charitable organizations; application for and allocation of credits.section79-3201. Title.section79-3202. K.S.A. 79-3202section79-3203. K.S.A. 79-3203section79-3204. K.S.A. 79-3204section79-3205. K.S.A. 79-3205section79-3206. K.S.A. 79-3206section79-3206a. K.S.A. 79-3206asection79-3207. K.S.A. 79-3207section79-3208. K.S.A. 79-3208section79-3209. K.S.A. 79-3209section79-3210. K.S.A. 79-3210section79-3211. K.S.A. 79-3211section79-3212. K.S.A. 79-3212section79-3213. K.S.A. 79-3213section79-3214. K.S.A. 79-3214section79-3215. K.S.A. 79-3215section79-3216. K.S.A. 79-3216section79-3217. K.S.A. 79-3217section79-3218. K.S.A. 79-3218section79-3219. K.S.A. 79-3219section79-3220. Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns.section79-3221. Returns; form, place and time of filing; identifying number, social security numbers; tentative returns; extension of time; certain actions or proceedings authorized; definitions.section79-3221a through 79-3221c. K.S.A. 79-3221a through 79-3221csection79-3221d. Designation of income tax refund for nongame wildlife improvement program; form.section79-3221e. Disposition of moneys received pursuant to K.S.A. 79-3221d; limitation on expenditures.section79-3221f. Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds.section79-3221g. Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds.section79-3221h. Plant and animal disease and pest control fund; interest earnings; expenditures.section79-3221i. Kansas military emergency relief fund checkoff; disposition of moneys.section79-3221j. Kansas breast cancer research fund checkoff; disposition of moneys; required report.section79-3221k. Kansas hometown heroes fund checkoff; disposition of moneys.section79-3221m. Kansas creative arts industries commission checkoff fund; disposition of moneys.section79-3221n. Local school district contribution program checkoff; disposition of moneys.section79-3221o. Individual tax returns; preclusion from including line for reporting compensating use tax.section79-3221p. K.S.A. 79-3221psection79-3221q. Kansas historic site fund checkoff; disposition of moneys.section79-3222. Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties.section79-3222a. Mining production payment reports required; withholding of production payments, procedures; penalties.section79-3223. Records and special returns.section79-3224. K.S.A. 79-3224section79-3225. Time for payment of tax; cancellation of tax; extension of time; interest.section79-3226. Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when.section79-3226a. K.S.A. 79-3226asection79-3226b. K.S.A. 79-3226bsection79-3226c. K.S.A. 79-3226csection79-3227. K.S.A. 79-3227section79-3228. Penalties and interest.section79-3228a. Failure to file or filing of insufficient return, mandamus action permitted.section79-3229. Jeopardy assessments, when; procedures; closing of taxable period.section79-3230. Periods of limitation; extension agreements; notice of agreement with internal revenue service.section79-3231. K.S.A. 79-3231section79-3232. K.S.A. 79-3232section79-3233. Powers of secretary or designee.section79-3233a. Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations.section79-3233b. Compromise of delinquent income taxes of taxpayer; annual report by director; filing with the attorney general.section79-3233c. K.S.A. 79-3233csection79-3233d. K.S.A. 79-3233dsection79-3233e. Abatement of certain income tax liabilities.section79-3233f. K.S.A. 79-3233fsection79-3233g. Same; petition to state board of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated preserved as a public record.section79-3233h. Same; uncollectible accounts; death of individual or dissolution of corporation.section79-3233i. Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination.section79-3233j. Offset of tax overpayments against tax underpayments.section79-3234. Tax information, report and returns; preservation; limits on dissemination and use; penalty for violations.section79-3234a. K.S.A. 79-3234asection79-3234b. K.S.A. 79-3234bsection79-3234c. K.S.A. 79-3234csection79-3234d. K.S.A. 79-3234dsection79-3235. Collection of delinquent taxes; tax lien.section79-3235a. Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.section79-3235b. Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.section79-3236. Rules and regulations.section79-3237. K.S.A. 79-3237section79-3238. K.S.A. 79-3238section79-3239. Severability.section79-3240. Application of act.section79-3241. K.S.A. 79-3241section79-3242. K.S.A. 79-3242section79-3243. K.S.A. 79-3243section79-3244. K.S.A. 79-3244section79-3245. K.S.A. 79-3245section79-3246. K.S.A. 79-3246section79-3247. K.S.A. 79-3247section79-3248. K.S.A. 79-3248section79-3249. K.S.A. 79-3249section79-3250. K.S.A. 79-3250section79-3251. K.S.A. 79-3251section79-3252. K.S.A. 79-3252section79-3253. K.S.A. 79-3253section79-3254. K.S.A. 79-3254section79-3255. K.S.A. 79-3255section79-3256. K.S.A. 79-3256section79-3257. K.S.A. 79-3257section79-3258. K.S.A. 79-3258section79-3259. K.S.A. 79-3259section79-3260. K.S.A. 79-3260section79-3261. K.S.A. 79-3261section79-3262. K.S.A. 79-3262section79-3263. K.S.A. 79-3263section79-3264. K.S.A. 79-3264section79-3265. K.S.A. 79-3265section79-3266. K.S.A. 79-3266section79-3267. K.S.A. 79-3267section79-3268. Taxpayer bill of rights and privileges.section79-3268a. Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements.section79-3268b. Same; duty of department to comply with taxpayer's designation of representative.section79-3268c. Same; waiver of penalties.section79-3268d. Same; closing letters.section79-3268e. Same; department of revenue correspondence with taxpayer; requirements.section79-3268f. Same; duty of department to comply with taxpayer's designation of representative.section79-3268g. Same; waiver of penalties.section79-3268h. Same; closing letters.section79-3269. Tax treatment of professional employer organizations; definitions.section79-3270. Reserved.section79-3271. Apportionment of net income; definitions.section79-3271a. K.S.A. 79-3271asection79-3271b. K.S.A. 79-3271bsection79-3272. Same; allocation and apportionment.section79-3273. Same; taxpayer taxable in another state.section79-3274. Apportionment of net income; nonbusiness income allocation.section79-3275. Same; rents and royalties; extent of utilization of tangible personal property.section79-3276. Same; capital gains and losses from sales of property.section79-3277. Same; interest and dividends.section79-3278. Same; patent and copyright royalties.section79-3279. Apportionment of net income; apportionment of business income; requirements; procedure; use of single sales factor; computation of certain deductions from income; filing of certain statements with secretary.section79-3280. Same; property factor defined.section79-3281. Same; property owned or rented, value; net annual rate.section79-3282. Same; average value of property.section79-3283. Same; payroll factor.section79-3284. Same; compensation for services; when payment in state.section79-3285. Same; sales factor.section79-3286. Same; sales of tangible personal property in state.section79-3287. Apportionment of net income; sales in state; income-producing activity.section79-3288. Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion.section79-3288a. Procedure for transitional adjustment for change of accounting methods of certain taxpayers.section79-3288b. Election of treatment of income; timing; duration.section79-3289. Same; construction of act.section79-3290. K.S.A. 79-3290section79-3291. K.S.A. 79-3291section79-3292. Same; act supplemental to income tax act.section79-3293. Same; application of K.S.A. 79-3271 through 79-3292.section79-3293a. Application of K.S.A. 79-3271, 79-3279 and 79-3288b.section79-3293b. Application of K.S.A. 79-3271 and 79-3279.section79-3294. Withholding tax; title; relationship to Kansas income tax act.section79-3294a. Withholding tax; injunctions.section79-3294b. Same; bond to secure collection.section79-3295. Withholding tax; definitions.section79-3296. Withholding tax; employer's requirement to withhold; agreements of the secretary.section79-3297. K.S.A. 79-3297section79-3297a. K.S.A. 79-3297asection79-3298. Withholding tax from wages; employers' return filing requirements; remittance of tax, when.section79-3299. Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement.
Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/ksa_ch79.htmlFetched: 10/20/2026