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Kansas Statutes > Chapter 79 > Article 32 - Income Tax
Written by Steven Daily, LawServer Attorney-Editor   
Last Updated April 18, 2010

Kansas Statutes > Chapter 79 > Article 32 - Income Tax


Current as of: 2009
§ 79-3201Title
§ 79-3220Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns
§ 79-3221Returns; form, place and time of filing; tentative returns; extension of time; certain actions or proceedings authorized; definitions
§ 79-3221dDesignation of income tax refund for nongame wildlife improvement program; form
§ 79-3221eDisposition of moneys received pursuant to 79-3221d; limitation on expenditures
§ 79-3221fKansas World War II Memorial Fund income tax checkoff; disposition of proceeds
§ 79-3221gSenior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds
§ 79-3221hNongame wildlife improvement fund, use of federal moneys
§ 79-3221iKansas military emergency relief fund checkoff; disposition of moneys
§ 79-3221jKansas breast cancer research fund checkoff; disposition of moneys; required report
§ 79-3222Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties
§ 79-3222aMining production payment reports required; withholding of production payments, procedures; penalties
§ 79-3223Records and special returns
§ 79-3225Time for payment of tax; cancellation of tax; extension of time; interest
§ 79-3226Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when
§ 79-3228Penalties and interest
§ 79-3228aFailure to file or filing of insufficient return, mandamus action permitted
§ 79-3229Jeopardy assessments, when; procedures; closing of taxable period
§ 79-3230Periods of limitation; extension agreements; notice of agreement with internal revenue service
§ 79-3233Powers of secretary or designee
§ 79-3233aCompromise of delinquent income taxes of taxpayers; procedure; rules and regulations
§ 79-3233bSame; annual report by director; filing
§ 79-3233eAbatement of certain income tax liabilities
§ 79-3233gSame; petition to state court of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated filed with secretary of state; public record
§ 79-3233hSame; uncollectible accounts; death of individual or dissolution of corporation
§ 79-3233iSame; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination
§ 79-3233jOffset of tax overpayments against tax underpayments
§ 79-3234Tax information; preservation; limits on dissemination and use; penalty for violations
§ 79-3235Collection of delinquent taxes; tax lien
§ 79-3235aProcedures for the issuance of warrants and the levy upon property resulting from tax delinquency
§ 79-3235bProcedures for the issuance of warrants and the levy upon property resulting from tax delinquency
§ 79-3236Rules and regulations
§ 79-3239Severability
§ 79-3240Application of act
§ 79-3268Taxpayer bill of rights and privileges
§ 79-3268aTaxpayer bill of rights; department of revenue correspondence with taxpayer; requirements
§ 79-3268bSame; duty of department to comply with taxpayer's designation of representative
§ 79-3268cSame; waiver of penalties
§ 79-3268dSame; closing letters
§ 79-3268eSame; department of revenue correspondence with taxpayer; requirements
§ 79-3268fSame; duty of department to comply with taxpayer's designation of representative
§ 79-3268gSame; waiver of penalties
§ 79-3268hSame; closing letters
§ 79-3269Tax treatment of professional employer organizations; definitions
§ 79-3271Apportionment of net income; definitions
§ 79-3272Same; allocation and apportionment
§ 79-3273Same; taxpayer taxable in another state
§ 79-3274Apportionment of net income; nonbusiness income allocation
§ 79-3275Same; rents and royalties; extent of utilization of tangible personal property
§ 79-3276Same; capital gains and losses from sales of property
§ 79-3277Same; interest and dividends
§ 79-3278Same; patent and copyright royalties
§ 79-3279Apportionment of net income; apportionment of business income; requirements; procedures
§ 79-3281Same; property owned or rented, value; net annual rate
§ 79-3282Same; average value of property
§ 79-3283Same; payroll factor
§ 79-3284Same; compensation for services; when payment in state
§ 79-3285Same; sales factor
§ 79-3286Same; sales of tangible personal property in state
§ 79-3287Same; sales in state; income-producing activity
§ 79-3288Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion
§ 79-3288aProcedure for transitional adjustment for change of accounting methods of certain taxpayers
§ 79-3288bElection of treatment of income; timing; duration
§ 79-3289Same; construction of act
§ 79-3292Same; act supplemental to income tax act
§ 79-3293Same; application of 79-3271 to 79-3292
§ 79-3293aApplication of 79-3271, 79-3279 and 79-3288b
§ 79-3293bApplication of 79-3271 and 79-3279
§ 79-3294Withholding tax; title; relationship to Kansas income tax act
§ 79-3294aWithholding tax; injunctions
§ 79-3294bSame; bond to secure collection
§ 79-3295Withholding tax; definitions
§ 79-3296Withholding tax; employer's requirement to withhold; agreements of the secretary
§ 79-3298Withholding tax from wages; employers' return filing requirements; remittance of tax, when
§ 79-3299Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement
§ 79-32,100aWithholding tax; deduction by payer required
§ 79-32,100bSame; liability of employer or payer for payment; employee action prohibited
§ 79-32,100cSame; failure to withhold, consequences; persons designated as employers
§ 79-32,100dSame; withholding amounts method of calculation; agreements with other states and the federal government
§ 79-32,100eSame; subchapter S corporations; partnerships; limited liability companies; exemption; penalties; nonresidents
§ 79-32,101Declaration of estimated tax, when; procedure
§ 79-32,102Same; time of filing of certain declarations
§ 79-32,103Time of payment of estimated tax
§ 79-32,104Amount paid upon declarations of estimated tax; payments as credit against income tax
§ 79-32,105Withholding tax; moneys paid to state treasurer; amounts credited to IMPACT program funds, income tax refund fund and state general fund; refunds, payment; interest, computation
§ 79-32,106Employers' and fiduciaries' liability for tax required to be withheld
§ 79-32,107Penalties and interest for noncompliance; when same not imposed for underpayments; failure of employer to deduct and withhold; failure to collect, account for and pay tax; attempts to evade or defeat tax
§ 79-32,107aApplication of 79-32,107
§ 79-32,107bApplication of 79-32,101, 79-32,102, 79-32,103 and 79-32,107
§ 79-32,108Severability; captions
§ 79-32,108aWithholding registration certificate required; procedure
§ 79-32,109Definitions
§ 79-32,110Tax imposed; classes of taxpayers; rates
§ 79-32,110aTax imposed on ordinary income portions of lump sum distributions from pension and other plans
§ 79-32,111Credits against tax
§ 79-32,111aCredit against tax for household and dependent care expenses; limitation
§ 79-32,112aSecretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional
§ 79-32,113Exempted organizations
§ 79-32,114Accounting periods and methods
§ 79-32,115Rules pertaining to husbands and wives
§ 79-32,116Kansas taxable income of an individual
§ 79-32,117Kansas adjusted gross income of an individual
§ 79-32,117aCompensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax
§ 79-32,117bSame; abatement and refund of taxes paid; claims
§ 79-32,117cSame; compensation defined
§ 79-32,117dCompensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms
§ 79-32,117eFederal income tax rebate exempt from Kansas income tax
§ 79-32,118Kansas deduction of an individual
§ 79-32,119Kansas standard deduction of an individual
§ 79-32,120Kansas itemized deductions of an individual
§ 79-32,121Kansas personal exemption of an individual
§ 79-32,121aApplication of 79-32,121
§ 79-32,128Individual who is Kansas resident for part of year; computation of tax
§ 79-32,129Partners, not partnership, subject to tax
§ 79-32,130Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions
§ 79-32,131Partnership modification for a partner
§ 79-32,133Determination of distributive share
§ 79-32,134Kansas taxable income of a resident estate or trust
§ 79-32,135Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments
§ 79-32,136Kansas taxable income of a nonresident estate or trust
§ 79-32,137Share of a nonresident estate, trust or beneficiary in income from sources within Kansas
§ 79-32,138Kansas taxable income of corporations
§ 79-32,139Taxation of subchapter S corporate income
§ 79-32,140Credit for taxes paid in section 337 liquidation
§ 79-32,140aAccrual of interest and penalties on underpayment or overpayment of income tax
§ 79-32,141Allocation of income and deductions
§ 79-32,142Consolidated returns
§ 79-32,143Kansas net operating loss
§ 79-32,152lApplication of act
§ 79-32,152mApplication of 79-3230, 79-32,101 and 79-32,107
§ 79-32,152nApplication of 79-32,176
§ 79-32,152oApplication of 79-32,117
§ 79-32,152pApplication of 79-32,110, 79-32,119 and 79-32,120
§ 79-32,152qApplication of 79-32,117
§ 79-32,152rApplication of 79-1117 and 79-32,176
§ 79-32,153Credit against tax for establishment of qualified business facility; conditions; amount; limitations
§ 79-32,154Same; definitions
§ 79-32,155Same; election to defer credit
§ 79-32,156Same; claiming credit upon acquisition or lease of qualified business facility by related taxpayer; election; estate entitled to credit upon death of taxpayer
§ 79-32,157Same; termination and resumption of operation of qualified business facility; credit allowable, when
§ 79-32,158Same; rules and regulations
§ 79-32,159Application of 79-32,111 and 79-32,153 to 79-32,158
§ 79-32,159aApplication of 79-32,153 and 79-32,154
§ 79-32,159bApplicability of 1986 amendments
§ 79-32,159cApplication of 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b
§ 79-32,160Title of act
§ 79-32,160aTax credits for establishment of qualified business facility; conditions; amount; limitations
§ 79-32,160bPlanned project within existing enterprise zone; tax election; prior act
§ 79-32,160cApplication of act
§ 79-32,160eApplication of act
§ 79-32,175Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions
§ 79-32,176Same; amount; carryover to subsequent taxable years; credit refundable, when
§ 79-32,177Credit 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
§ 79-32,178Rules and regulations
§ 79-32,179Application of 79-1117, 79-1118, 79-32,117 and 79-32,175 to 79-32,178
§ 79-32,180Application of 79-32,175 to 79-32,177, inclusive
§ 79-32,181Credit against tax for interest rate reduction for agricultural production loan by production credit association
§ 79-32,181aCredit against tax for interest rate reductions on certain agricultural production loans
§ 79-32,182Credit against tax for certain research and development activity expenditures; amount; limitation
§ 79-32,182bCredit against tax for certain research and development activity expenditures
§ 79-32,188Severability of provisions of act
§ 79-32,189Application of act
§ 79-32,190Child day care assistance tax credit; amount
§ 79-32,191Application of 79-32,190
§ 79-32,192Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations
§ 79-32,193Military retired personnel income tax settlement; refund amount calculation; military retirees income tax refund fund established; transfers to and expenditures from fund, when
§ 79-32,194Community services contribution income and privilege tax credit; citation of act
§ 79-32,195Tax credits for community services contributions; definitions
§ 79-32,196Same; eligibility criteria for credit; limited retroactivity
§ 79-32,197Same; amount of credit, carryover
§ 79-32,197aSame; assignability of credits
§ 79-32,198Same; duties of director of community development of department of commerce; rules and regulations
§ 79-32,199Application of 79-32,194 through 79-32,198
§ 79-32,199aApplication of 79-32,195, 79-32,197 and 79-32,197a
§ 79-32,199bApplication of 79-32,195, 79-32,197 and 79-32,197a
§ 79-32,200Credit against Kansas tax liability for financial support to persons otherwise eligible for and to families with dependent children; conditions and limitations
§ 79-32,201Tax credit for alternative-fueled motor vehicle property expenditures
§ 79-32,202Tax credit for adoption expenses
§ 79-32,203Tax credits for expenditures related to nongame and endangered species
§ 79-32,204Tax credit for required improvements to qualified swine facility
§ 79-32,205Earned income tax credit
§ 79-32,206Credit for property tax paid on commercial and industrial machinery and equipment
§ 79-32,207Tax credit for plugging abandoned oil or gas well
§ 79-32,209Federal innocent spouse rule conformity
§ 79-32,210Credit for property tax paid by telecommunication companies
§ 79-32,211Credit against tax for certain historic structure rehabilitation expenditures
§ 79-32,211aCredit against tax for contributions for restoration, preservation or operation of certain historic sites
§ 79-32,212Credit for single city port authority
§ 79-32,213Costs of health insurance for Kansas national guard member; credit for employer; reimbursement for political subdivision which is employer
§ 79-32,214Amended returns to be filed by taxpayers receiving certain refund of property taxes
§ 79-32,215Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district
§ 79-32,216Citation of act
§ 79-32,217Refineries; credit for certain investments; definitions
§ 79-32,218Same; amount of credit; requirements
§ 79-32,219Same; pass-through entities
§ 79-32,220Same; claim for credit
§ 79-32,221Same; accelerated depreciation, deduction
§ 79-32,222Same; credit for certain environmental compliance expenditures
§ 79-32,223Crude oil or natural gas pipelines; credits for certain investments; definitions
§ 79-32,224Same; amount of credit; requirements
§ 79-32,225Same; pass-through entities
§ 79-32,226Same; claim for credit
§ 79-32,227Same; accelerated depreciation, deduction
§ 79-32,228Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions
§ 79-32,229Same; amount of credit; requirements
§ 79-32,230Same; pass-through entities
§ 79-32,231Same; claim for credit
§ 79-32,232Same; accelerated depreciation, deduction
§ 79-32,233Biomass-to-energy plants; credits for certain investments; definitions
§ 79-32,234Same; amount of credit; requirements
§ 79-32,235Same; pass-through entities
§ 79-32,236Same; claim for credit
§ 79-32,237Same; accelerated depreciation, deduction
§ 79-32,238Integrated coal gasification power plants; credits for certain investments; definitions
§ 79-32,239Same; amount of credit; requirements
§ 79-32,240Same; pass-through entities
§ 79-32,241Same; claim for credit
§ 79-32,242Credit for contribution to the Kansas law enforcement training center
§ 79-32,244Credit for compensation paid by employers to employees who are members of national guard and reserved forces
§ 79-32,245Renewable electric cogeneration facilities; credits for certain investments; definitions
§ 79-32,246Same; amount of credit; requirements
§ 79-32,247Same; pass-through entities
§ 79-32,248Same; claim for credit
§ 79-32,249Same; accelerated depreciation, deduction
§ 79-32,250Waste heat utilization system at electric generation facility; accelerated depreciation, deduction
§ 79-32,251Biofuel storage and blending equipment; credits for certain investments; definitions
§ 79-32,252Same; amount of credit; requirements
§ 79-32,253Same; pass-through entities
§ 79-32,254Same; claim for credit
§ 79-32,255Same; accelerated depreciation; deduction
§ 79-32,256Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction
§ 79-32,257Citation of act
§ 79-32,258Film production; credit for certain eligible production expenses; eligibility requirements; application
§ 79-32,259Same; definitions
§ 79-32,260Same; expiration of act; amount, limitations
§ 79-32,261Tax credit for certain contributions to community college, technical college or postsecondary educational institution
§ 79-32,262Tax credit for certain capital investments in a business located in or near certain cities made within three years of occurrence of certain major disasters
§ 79-32,263Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR)
§ 79-32,264Limitations on tax credits; credits allowed and amounts to be carried forward

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Questions & Answers: Individual Income Taxes

If I owe unemployment are they able to take my federal income taxes as well as the state?...
I was the personal representative for my uncle's estate and received about $6000 in fees. Is this considered a "Fiduciary Adjustment from an Estate" that is taxable in Oregon?...
Tom, This sounds like simple personal income to me. You performed a job, and were paid a fee. So Oregon would tax it like other wages. But consult a tax advisor. Steve Daily La...
How do I recoup my beneficiary out of state tax held by W. Va.?...
Betty, What do you mean by "beneficiary"? A beneficiary is a person entitle to some benefit, so I don't know what you're asking. Steve Daily LawServer.com...
When our mother died, all was disbursed however my portion was taxed by the state of WV because I lived out of state. How do I get that back...

U.S. Constitution Provisions: Individual Income Taxes

 U.S. Constitution 16th Amendment

Federal Regulations: Individual Income Taxes

U.S. Code Title 26 > Subtitle A > Chapter 2 - Tax On Self-Employment Income
U.S. Code Title 26 > Subtitle A > Chapter 3 - Withholding Of Tax On Nonresident Aliens And Foreign Corporations
U.S. Code Title 26 > Subtitle C > Chapter 24 - Collection Of Income Tax At Source On Wages
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