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K.A.R. 92-12-141

Tax credit agreement.

Official textus-ks/regssos.ks.govlast amended
Summarize

# (a)

The chief executive officer of each educational institution for which an allocation of tax credits has been authorized pursuant to K.S.A. 79-32,261, and amendments thereto, shall enter into an annual tax credit agreement with the secretary for the educational institution’s allocation of tax credits. The tax credit agreement shall provide the following information:

# (1)

The name of the educational institution and, if applicable, the name of the educational institution’s endowment association or foundation;

# (2)

the amount of tax credits to be allocated to the institution in the calendar year;

# (3)

the time period during which donations may be accepted by the educational institution to qualify for tax credits; and

# (4)

any other relevant information that the secretary requires.

# (b)

A new tax credit agreement shall be entered into by the secretary with each educational institution for which an allocation of tax credits has been authorized pursuant to K.S.A. 79-32,261, and amendments thereto, at least two months before the beginning of each calendar year for which the tax credits are available. (Authorized by and implementing K.S.A. 2007 Supp. 79-32,261; effective June 20, 2008.)

Amendment history

(Authorized by and implementing K.S.A. 2007 Supp. 79-32,261; effective June 20, 2008.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (40 sections)
  1. 92-12-86 · Property factor; consistency in reporting.
  2. 92-12-87 · Property factor; numerator.
  3. 92-12-88 · Property factor; valuation of owned property.
  4. 92-12-89 · Property factor; valuation of rented property.
  5. 92-12-90 · Property factor; averaging property values.
  6. 92-12-91 · Payroll factor; in general.
  7. 92-12-92 · Payroll factor; denominator.
  8. 92-12-93 · Payroll factor; numerator.
  9. 92-12-94 · Payroll factor; compensation paid in this state.
  10. 92-12-95 · Sales factor; in general.
  11. 92-12-96 · Sales factor; denominator.
  12. 92-12-97 · Sales factor; numerator.
  13. 92-12-98 · Sales factor; sales of tangible personal property in this…
  14. 92-12-99 · Sales factor; sales of tangible personal property to United…
  15. 92-12-100 · Sales factor; sales other than sales of tangible personal…
  16. 92-12-101 · Special rules; in general.
  17. 92-12-102 · Special rules; property factor.
  18. 92-12-103 · Special rules; sales factor.
  19. 92-12-104 · 92-12-104
  20. 92-12-105 · Contribution to income; debtor setoff.
  21. 92-12-106 · Composite returns for nonresident partners and shareholders.
  22. 92-12-109 · Report of income adjusted by internal revenue service.
  23. 92-12-110 · Combined income method of reporting; surtax exemption.
  24. 92-12-111 · Special rules; airlines.
  25. 92-12-112 · Sales factor numerator; assignment of sales of a…
  26. 92-12-113 · Credit for property tax paid on commercial and industrial…
  27. 92-12-114 · Determining transportation income within a unitary group.
  28. 92-12-120 · Definition of qualified taxpayer.
  29. 92-12-121 · Incurred qualified expenditures.
  30. 92-12-130 · Amount of tax credit.
  31. 92-12-140 · Definitions.
  32. 92-12-141 · Tax credit agreement.
  33. 92-12-142 · Tax credit application.
  34. 92-12-143 · Quarterly reports.
  35. 92-12-144 · Reallocation of credits.
  36. 92-12-145 · Transfer of tax credits.
  37. 92-12-146 · Definitions.
  38. 92-12-147 · Tax credit agreement.
  39. 92-12-148 · Tax credit application.
  40. 92-12-149 · Quarterly reports.
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