Kansas Statutes 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 Kan. Stat. Ann. § 79-3295, and amendments thereto, shall deduct and withhold an amount to be determined in accordance with Kan. Stat. Ann. § 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.
Terms Used In Kansas Statutes 79-32,100a
- Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Kansas Statutes 79-3271
(c) Every payer who is required under federal law to withhold upon payments of a pension, annuity or other deferred income, as defined by Kan. Stat. Ann. § 79-3295, and amendments thereto, shall deduct and withhold an amount to be determined in accordance with Kan. Stat. Ann. § 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 Kan. Stat. Ann. § 79-32,100d, and amendments thereto.