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K.A.R. 92-12-68

92-12-68

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

(Authorized by K.S.A. 79-3236;
implementing K.S.A. 79-3222; effective Jan. 1,
1968; amended Jan. 1, 1974; amended May 1,
1982; revoked May 10, 2002.)

Amendment history

(Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3222; effective Jan. 1, 1968; amended Jan. 1, 1974; amended May 1, 1982; revoked May 10, 2002.)

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

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In this article (40 sections)
  1. 92-12-49 · 92-12-49
  2. 92-12-50 · 92-12-50
  3. 92-12-51 · 92-12-51
  4. 92-12-52 · Consolidated returns.
  5. 92-12-53 · Methods of determining income allocable to Kansas business.
  6. 92-12-54 · 92-12-54
  7. 92-12-55 · Returns; who shall file.
  8. 92-12-56 · 92-12-56
  9. 92-12-57 · Records and income tax forms.
  10. 92-12-58 · Payment of tax; receipt; insufficient fund checks.
  11. 92-12-59 · 92-12-59
  12. 92-12-60 · 92-12-60
  13. 92-12-61 · 92-12-61
  14. 92-12-62 · 92-12-62
  15. 92-12-63 · 92-12-63
  16. 92-12-64 · Claims for refund by taxpayers.
  17. 92-12-65 · Powers of the director of taxation.
  18. 92-12-66 · 92-12-66
  19. 92-12-66a · Abatement of final tax liabilities.
  20. 92-12-67 · Extension of time for filing returns.
  21. 92-12-68 · 92-12-68
  22. 92-12-69 · 92-12-69
  23. 92-12-70 · 92-12-70
  24. 92-12-71 · Business and nonbusiness income defined.
  25. 92-12-72 · Two or more businesses of a single taxpayer.
  26. 92-12-73 · Business and nonbusiness income: application of definitions.
  27. 92-12-74 · Proration of deductions.
  28. 92-12-75 · Definitions.
  29. 92-12-76 · Apportionment.
  30. 92-12-77 · Combined income method of reporting.
  31. 92-12-78 · Allocation.
  32. 92-12-79 · Consistency and uniformity in reporting.
  33. 92-12-80 · Taxable in another state; in general.
  34. 92-12-81 · Taxable in another state; when a corporation is “subject to”…
  35. 92-12-82 · Taxable in another state; when a state has jurisdiction to…
  36. 92-12-83 · Apportionment formula.
  37. 92-12-84 · Property factor; in general.
  38. 92-12-85 · Property factor; property used for the production of…
  39. 92-12-86 · Property factor; consistency in reporting.
  40. 92-12-87 · Property factor; numerator.
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