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Kansas Statutes Annotated Chapter 79 — Taxation
2,222 sections.
Article 5a — Public Utilities
Article 5b — Complex Industrial Property Classification And Appraisal
Article 6a — Motor Carriers
Article 15 — Death Taxes
- 79-15,100 Repealed Repealed
- 79-15,101 Repealed Repealed
- 79-15,102 Repealed Repealed
- 79-15,103 Repealed Repealed
- 79-15,104 Repealed Repealed
- 79-15,105 Repealed Repealed
- 79-15,106 Repealed Repealed
- 79-15,107 Repealed Repealed
- 79-15,108 Repealed Repealed
- 79-15,109 Repealed Repealed
- 79-15,110 Repealed Repealed
- 79-15,111 Repealed Repealed
- 79-15,112 Repealed Repealed
- 79-15,113 Repealed Repealed
- 79-15,114 Repealed Repealed
- 79-15,115 Repealed Repealed
- 79-15,116 Repealed Repealed
- 79-15,117 Repealed Repealed
- 79-15,118 Repealed Repealed
- 79-15,119 Repealed Repealed
- 79-15,122 Repealed Repealed
- 79-15,124 Repealed Repealed
- 79-15,125 Repealed Repealed
- 79-15,126 Kansas estate tax apportionment act; definitions; apportionment of estate taxes; deduction, exemption or credit; duties and powers of representative; apportionment of interest and penalties and expenses
- 79-15,127 Repealed Repealed
- 79-15,128 Repealed Repealed
- 79-15,145 Repealed Repealed
- 79-15,146 Applicability of sections; limitation of liability
- 79-15,200 Reserved
- 79-15,206 Repealed Repealed
- 79-15,206a Repealed Repealed
- 79-15,252 Repealed Repealed
- 79-15,253 Repealed Repealed
- 79-15,254 Applicability of act; limitation of liability
- 79-1501 Repealed Repealed
- 79-1501b Repealed Repealed
- 79-1501c Repealed Repealed
- 79-1501e Repealed Repealed
- 79-1502 Repealed Repealed
- 79-1503 Repealed Repealed
- 79-1504 Repealed Repealed
- 79-1505 Repealed Repealed
- 79-1506 Repealed Repealed
- 79-1508 Repealed Repealed
- 79-1509 Repealed Repealed
- 79-1510 Repealed Repealed
- 79-1511 Repealed Repealed
- 79-1512 Repealed Repealed
- 79-1513 Repealed Repealed
- 79-1514 Repealed Repealed
- 79-1515 Repealed Repealed
- 79-1516 Repealed Repealed
- 79-1517 Repealed Repealed
- 79-1518 Repealed Repealed
- 79-1519 Repealed Repealed
- 79-1520 Repealed Repealed
- 79-1521 Repealed Repealed
- 79-1522 Repealed Repealed
- 79-1523 Repealed Repealed
- 79-1524 Repealed Repealed
- 79-1525 Repealed Repealed
- 79-1528 Repealed Repealed
- 79-1529 Repealed Repealed
- 79-1530 Repealed Repealed
- 79-1531 Repealed Repealed
- 79-1532 Repealed Repealed
- 79-1533 Repealed Repealed
- 79-1534 Repealed Repealed
- 79-1535 Repealed Repealed
- 79-1536 Repealed Repealed
- 79-1537 Repealed Repealed
- 79-1537a Repealed Repealed
- 79-1537b Repealed Repealed
- 79-1537c Repealed Repealed
- 79-1537d Repealed Repealed
- 79-1537f Repealed Repealed
- 79-1538 Repealed Repealed
- 79-1538a Repealed Repealed
- 79-1539 Repealed Repealed
- 79-1540 Repealed Repealed
- 79-1541 Repealed Repealed
- 79-1541a Transferred
- 79-1541b Transferred
- 79-1542 Transferred
- 79-1542a Repealed Repealed
- 79-1543 Repealed Repealed
- 79-1544 Repealed Repealed
- 79-1545 Repealed Repealed
- 79-1545a Repealed Repealed
- 79-1545b Repealed Repealed
- 79-1545c Repealed Repealed
- 79-1545d Repealed Repealed
- 79-1545e Repealed Repealed
- 79-1546 Repealed Repealed
- 79-1547 Repealed Repealed
- 79-1548 Repealed Repealed
- 79-1549 Repealed Repealed
- 79-1550 Repealed Repealed
- 79-1551 Repealed Repealed
- 79-1552 Repealed Repealed
- 79-1553 Repealed Repealed
- 79-1554 Repealed Repealed
- 79-1554a Repealed Repealed
- 79-1555 Repealed Repealed
- 79-1556 Repealed Repealed
- 79-1557 Repealed Repealed
- 79-1557a Repealed Repealed
- 79-1558 Repealed Repealed
- 79-1562 Repealed Repealed
- 79-1563 Repealed Repealed
- 79-1563a Repealed Repealed
- 79-1564 Transferred
- 79-1565 Transferred
- 79-1566 Repealed Repealed
- 79-1567 Repealed Repealed
- 79-1567a Repealed Repealed
- 79-1568 Repealed Repealed
- 79-1569 Transferred
- 79-1570 Transferred
- 79-1571 Transferred
- 79-1572 Transferred
- 79-1573 Repealed Repealed
- 79-1574 Transferred
- 79-1575 Transferred
- 79-1576 Transferred
- 79-1577 Transferred
- 79-1578 Repealed Repealed
- 79-1579 Transferred
- 79-1580 Transferred
- 79-1581 Repealed Repealed
- 79-1582 Repealed Repealed
- 79-1583 Transferred
- 79-1584 Repealed Repealed
- 79-1584a Repealed Repealed
- 79-1584b Repealed Repealed
- 79-1584c Repealed Repealed
- 79-1584d Application of act
- 79-1586 Repealed Repealed
- 79-1587 Transferred
Article 32 — Income Tax
- 79-32,100 Same; nondeductibility of withholding; credit allowed; refunds
- 79-32,100a Withholding tax; deduction by payer required
- 79-32,100b Same; liability of employer or payer for payment; employee action prohibited
- 79-32,100c Same; failure to withhold, consequences; persons designated as employers
- 79-32,100d Same; withholding amounts method of calculation; agreements with other states and the federal government
- 79-32,100e Repealed Repealed
- 79-32,100f Withholding tax; temporarily teleworking employees during COVID-19 pandemic
- 79-32,101 Declaration of estimated tax, when; procedure
- 79-32,102 Same; time of filing of certain declarations
- 79-32,103 Time of payment of estimated tax
- 79-32,104 Amount paid upon declarations of estimated tax; payments as credit against income tax
- 79-32,105 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
- 79-32,106 Employers' and fiduciaries' liability for tax required to be withheld
- 79-32,107 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
- 79-32,107a Application of K.S.A. 79-32,107
- 79-32,107b Application of K.S.A. 79-32,101, 79-32,102, 79-32,103 and 79-32,107
- 79-32,108 Severability; captions
- 79-32,108a Withholding registration certificate required; procedure
- 79-32,109 Definitions
- 79-32,109a Repealed Repealed
- 79-32,109b Repealed Repealed
- 79-32,110 Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note]
- 79-32,110a Tax imposed on ordinary income portions of lump sum distributions from pension and other plans
- 79-32,110b Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note]
- 79-32,110c Adjustment of tax rates; modification of income tax and privilege tax rates; calculation and publication of rate reductions by secretary of revenue
- 79-32,110d Certification of excess corporate income tax receipts; reduction of corporate income tax rate; publication of income tax rates
- 79-32,111 Credits against tax
- 79-32,111a Repealed Repealed
- 79-32,111b Repealed Repealed
- 79-32,111c Credit against tax for household and dependent care expenses; limitation
- 79-32,112 Repealed Repealed
- 79-32,112a Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional
- 79-32,113 Exempted organizations; requirements and restrictions; electric and natural gas public utilities requirements
- 79-32,114 Accounting periods and methods
- 79-32,115 Rules pertaining to husbands and wives
- 79-32,116 Kansas taxable income of an individual
- 79-32,117 Kansas adjusted gross income of an individual; addition and subtraction modifications
- 79-32,117a Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax
- 79-32,117b Same; abatement and refund of taxes paid; claims
- 79-32,117c Same; compensation defined
- 79-32,117d Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms
- 79-32,117e Federal income tax rebate exempt from Kansas income tax
- 79-32,117f Repealed Repealed
- 79-32,117g Repealed Repealed
- 79-32,117h Repealed Repealed
- 79-32,117i Repealed Repealed
- 79-32,117j Repealed Repealed
- 79-32,117k Repealed Repealed
- 79-32,117l Repealed Repealed
- 79-32,117m Repealed Repealed
- 79-32,117n Repealed Repealed
- 79-32,117o Repealed Repealed
- 79-32,117p Repealed Repealed
- 79-32,117q Repealed Repealed
- 79-32,117r Unemployment compensation attributed to identity fraud exempt from Kansas income tax
- 79-32,118 Kansas deduction of an individual
- 79-32,119 Kansas standard deduction of an individual
- 79-32,120 Kansas itemized deductions of an individual
- 79-32,121 Kansas personal exemptions. [See Revisor's Note]
- 79-32,121a Application of K.S.A. 79-32,121
- 79-32,121b Kansas exemptions for an individual. [See Revisor's Note]
- 79-32,127 Repealed Repealed
- 79-32,128 Individual who is Kansas resident for part of year, election; computation of tax; modifications
- 79-32,129 Partners, not partnership, subject to tax
- 79-32,130 Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions
- 79-32,131 Partnership modification for a partner
- 79-32,132 Repealed Repealed
- 79-32,133 Determination of distributive share
- 79-32,134 Kansas taxable income of a resident estate or trust
- 79-32,135 Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments
- 79-32,136 Kansas taxable income of a nonresident estate or trust
- 79-32,137 Share of a nonresident estate, trust or beneficiary in income from sources within Kansas
- 79-32,138 Kansas taxable income of corporations; addition and subtraction modifications
- 79-32,139 Taxation of subchapter S corporate income
- 79-32,140 Credit for taxes paid in section 337 liquidation
- 79-32,140a Accrual of interest and penalties on underpayment or overpayment of income tax
- 79-32,141 Allocation of income and deductions
- 79-32,142 Consolidated returns
- 79-32,143 Kansas net operating loss for corporations
- 79-32,143a Expense deduction for certain depreciable property; calculation of amount; sale of property, procedure; limitation on other credits
- 79-32,144 Repealed Repealed
- 79-32,145 Repealed Repealed
- 79-32,146 Repealed Repealed
- 79-32,147 Repealed Repealed
- 79-32,148 Repealed Repealed
- 79-32,149 Repealed Repealed
- 79-32,150 Repealed Repealed
- 79-32,151 Repealed Repealed
- 79-32,152 Repealed Repealed
- 79-32,152a Repealed Repealed
- 79-32,152b Repealed Repealed
- 79-32,152c Repealed Repealed
- 79-32,152d Repealed Repealed
- 79-32,152e Repealed Repealed
- 79-32,152f Repealed Repealed
- 79-32,152g Repealed Repealed
- 79-32,152h Repealed Repealed
- 79-32,152i Repealed Repealed
- 79-32,152j Repealed Repealed
- 79-32,152k Repealed Repealed
- 79-32,152l Application of act
- 79-32,152m Application of K.S.A. 79-3230, 79-32,101 and 79-32,107
- 79-32,152n Application of K.S.A. 79-32,176
- 79-32,152o Application of K.S.A. 79-32,117
- 79-32,152p Application of K.S.A. 79-32,110, 79-32,119 and 79-32,120
- 79-32,152q Application of K.S.A. 79-32,117
- 79-32,152r Application of K.S.A. 79-1117 and 79-32,176
- 79-32,153 Credit against tax for establishment of qualified business facility; conditions; amount; limitations
- 79-32,153a Repealed Repealed
- 79-32,154 Same; definitions
- 79-32,155 Same; election to defer credit
- 79-32,156 Same; claiming credit upon acquisition or lease of qualified business facility by related taxpayer; election; estate entitled to credit upon death of taxpayer
- 79-32,157 Same; termination and resumption of operation of qualified business facility; credit allowable, when
- 79-32,158 Same; rules and regulations
- 79-32,159 Application of K.S.A. 79-32,111 and 79-32,153 through 79-32,158
- 79-32,159a Application of K.S.A. 79-32,153 and 79-32,154
- 79-32,159b Applicability of 1986 amendments
- 79-32,159c Application of K.S.A. 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b
- 79-32,160 Title of act
- 79-32,160a Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties; transferability
- 79-32,160b Planned project within existing enterprise zone; tax election; prior act
- 79-32,160c Application of act
- 79-32,160d Repealed Repealed
- 79-32,160e Application of act
- 79-32,160f Repealed Repealed
- 79-32,160g Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act
- 79-32,161 Repealed Repealed
- 79-32,162 Repealed Repealed
- 79-32,163 Repealed Repealed
- 79-32,165 Repealed Repealed
- 79-32,165a Repealed Repealed
- 79-32,166 Repealed Repealed
- 79-32,167 Repealed Repealed
- 79-32,168 Repealed Repealed
- 79-32,169 Repealed Repealed
- 79-32,170 Repealed Repealed
- 79-32,171 Repealed Repealed
- 79-32,172 Repealed Repealed
- 79-32,173 Repealed Repealed
- 79-32,174 Repealed Repealed
- 79-32,174b Repealed Repealed
- 79-32,174c Repealed Repealed
- 79-32,175 Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions
- 79-32,176 Repealed Repealed
- 79-32,176a 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
- 79-32,177 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
- 79-32,178 Rules and regulations
- 79-32,179 Application of K.S.A. 79-1117, 79-1118, 79-32,117 and 79-32,175 through 79-32,178
- 79-32,180 Application of K.S.A. 79-32,175 through 79-32,177, inclusive
- 79-32,181 Credit against tax for interest rate reduction for agricultural production loan by production credit association
- 79-32,181a Credit against tax for interest rate reductions on certain agricultural production loans
- 79-32,182 Repealed Repealed
- 79-32,182a Repealed Repealed
- 79-32,182b Credit against tax for certain research and development activity expenditures
- 79-32,187 Repealed Repealed
- 79-32,188 Severability of provisions of act
- 79-32,189 Application of act
- 79-32,190 Child day care assistance tax credit; amount
- 79-32,191 Application of K.S.A. 79-32,190
- 79-32,192 Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations
- 79-32,193 Military retired personnel income tax settlement; refund amount calculation; military retirees income tax refund fund established; transfers to and expenditures from fund, when
- 79-32,194 Community services contribution income and privilege tax credit; citation of act
- 79-32,195 Tax credits for community services contributions; definitions
- 79-32,196 Same; eligibility criteria for credit; limited retroactivity
- 79-32,197 Same; amount of credit, carryover
- 79-32,197a Same; assignability of credits
- 79-32,198 Same; duties of director of community development of department of commerce; rules and regulations
- 79-32,199 Application of K.S.A. 79-32,194 through 79-32,198
- 79-32,199a Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a
- 79-32,199b Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a
- 79-32,200 Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations
- 79-32,201 Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures
- 79-32,202 Repealed Repealed
- 79-32,202a Tax credit for adoption expenses
- 79-32,203 Tax credits for expenditures related to nongame and endangered species; limited to certain tax years
- 79-32,204 Kansas income tax credit for corporations for required improvements to qualified swine facility
- 79-32,205 Earned income tax credit
- 79-32,206 Credit for property tax paid on commercial and industrial machinery and equipment
- 79-32,207 Kansas income tax credit for corporations for plugging abandoned oil or gas well
- 79-32,208 Repealed Repealed
- 79-32,209 Federal innocent spouse rule conformity
- 79-32,210 Kansas income tax credit for property tax paid by telecommunication companies which are corporations
- 79-32,211 Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment; rules and regulations; application against tax delinquencies
- 79-32,211a Expired
- 79-32,211b Historic Kansas act; citation
- 79-32,211c Credit for restoration and preservation of commercial structure at least 50 years old; amount of credit; limitations; requirements; rules and regulations
- 79-32,212 Kansas income tax credit for single city port authority
- 79-32,213 Repealed Repealed
- 79-32,214 Amended returns to be filed by taxpayers receiving certain refund of property taxes
- 79-32,215 Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district
- 79-32,216 Citation of act
- 79-32,217 Refineries; credit for certain investments; definitions
- 79-32,218 Same; amount of credit; requirements
- 79-32,219 Same; pass-through entities
- 79-32,220 Same; claim for credit
- 79-32,221 Same; accelerated depreciation, deduction
- 79-32,222 Same; credit for certain environmental compliance expenditures
- 79-32,223 Crude oil or natural gas pipelines; credits for certain investments; definitions
- 79-32,224 Same; amount of credit; requirements
- 79-32,225 Same; pass-through entities
- 79-32,226 Same; claim for credit
- 79-32,227 Same; accelerated depreciation, deduction
- 79-32,228 Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions
- 79-32,229 Same; amount of credit; requirements
- 79-32,230 Same; pass-through entities
- 79-32,231 Same; claim for credit
- 79-32,232 Same; accelerated depreciation, deduction
- 79-32,233 Biomass-to-energy plants; credits for certain investments; definitions
- 79-32,234 Same; amount of credit; requirements
- 79-32,235 Same; pass-through entities
- 79-32,236 Same; claim for credit
- 79-32,237 Same; accelerated depreciation, deduction
- 79-32,238 Integrated coal gasification power plants; credits for certain investments; definitions
- 79-32,239 Same; amount of credit; requirements
- 79-32,240 Same; pass-through entities
- 79-32,241 Same; claim for credit
- 79-32,242 Repealed Repealed
- 79-32,243 Information required by taxpayer to claim income tax credits
- 79-32,244 Credit for compensation paid by employers to employees who are members of national guard and reserved forces
- 79-32,245 Renewable electric cogeneration facilities; credits for certain investments; definitions
- 79-32,246 Same; amount of credit; requirements
- 79-32,247 Same; pass-through entities
- 79-32,248 Same; claim for credit
- 79-32,249 Same; accelerated depreciation, deduction
- 79-32,250 Waste heat utilization system at electric generation facility; accelerated depreciation, deduction
- 79-32,251 Biofuel storage and blending equipment; credits for certain investments; definitions
- 79-32,252 Same; amount of credit; requirements
- 79-32,253 Same; pass-through entities
- 79-32,254 Same; claim for credit
- 79-32,255 Same; accelerated depreciation; deduction
- 79-32,256 Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction
- 79-32,257 Citation of act
- 79-32,258 Film production; credit for certain eligible production expenses; eligibility requirements; application
- 79-32,259 Same; definitions
- 79-32,260 Same; expiration of act; amount, limitations
- 79-32,261 Tax credit for certain contributions to community college, technical college or postsecondary educational institution
- 79-32,262 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
- 79-32,263 Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR)
- 79-32,264 Limitations on tax credits; credits allowed and amounts to be carried forward
- 79-32,265 Limitation on income tax credits allowed; valid social security numbers required
- 79-32,266 Tax credit for taxpayers who receive income from business activities of certain qualified companies
- 79-32,267 Tax credit for certain taxpayers domiciled in a rural opportunity zone
- 79-32,268 Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned
- 79-32,269 Repealed Repealed
- 79-32,270 Repealed Repealed
- 79-32,271 Tax credit for certain taxpayers who purchased food in this state
- 79-32,272 Native American veteran income tax refund; Native American veterans' income tax refund fund; qualifications; reports to legislature
- 79-32,273 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
- 79-32,274 Tax credit for contribution to Eisenhower foundation
- 79-32,275 Tax credit for contributions to friends of cedar crest association
- 79-32,276 Compensation obtained fraudulently by another individual; exclusion from gross income, when; fraud due to identity theft, reporting to department
- 79-32,277 Kansas taxpayer protection act; title and effective date
- 79-32,278 Definitions
- 79-32,279 Duties of paid tax return preparers; penalty, when
- 79-32,280 Actions to enjoin prohibited conduct; reporting
- 79-32,281 Jurisdiction; venue; consent judgment
- 79-32,282 Rules and regulations
- 79-32,283 Income tax credit for certain qualified charitable distributions of fiduciary financial institutions; requirements; pass-through entity; carry forward
- 79-32,284 Citation and purpose of act
- 79-32,285 Definitions
- 79-32,286 Election by S corporation or partnership to be taxed at entity level
- 79-32,287 Tax rate imposed; credit allowance; modifications and certain expensing deductions
- 79-32,288 Liability for tax
- 79-32,289 Rules and regulations
- 79-32,290 Tax credit for graduates of aerospace and aviation-related educational programs and employers of program graduates; definitions
- 79-32,291 Credit for qualified employer tuition reimbursement
- 79-32,292 Credit for qualified employer for compensation paid to qualified employees
- 79-32,293 Credit for qualified employee
- 79-32,294 Rules and regulations
- 79-32,295 Application of act
- 79-32,296 Tax credit for school and classroom supplies purchased by teachers
- 79-32,297 Tax credit for qualified railroad track maintenance expenditures
- 79-32,298 Title and purpose of act
- 79-32,299 Definitions
- 79-32,300 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
- 79-32,301 Targeted employment business information reporting requirements to secretary of revenue; rules and regulations
- 79-32,302 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
- 79-32,303 Expiration of act
- 79-32,304 Citation of act
- 79-32,305 Definitions
- 79-32,306 Tax credit for qualified development; amount; allocation; requirements; allocation in pass-through entity; carryforward of credit; maximum amount of total credits; discontinuance of credits
- 79-32,307 Recaptured or disallowed credits; effect on tax liability
- 79-32,308 Rules and regulations
- 79-32,309 Administration by Kansas housing resources corporation; annual report to the legislature
- 79-32,310 Purpose and citation of act
- 79-32,311 Definitions
- 79-32,312 Kansas housing investor tax credit program; administration; qualified housing projects; requirements; eligibility; rules and regulations
- 79-32,313 Tax credit for qualified housing projects; requirements; limitations; carryforward and transfer of credit; rules and regulations
- 79-32,314 Loss of qualified housing project designation; notice
- 79-32,315 Annual report; contents
- 79-32,316 Pregnancy resource act tax credit; definitions; eligibility; limitations; certification of eligible charitable organizations; application for and allocation of credits
- 79-3201 Title
- 79-3202 Repealed Repealed
- 79-3203 Repealed Repealed
- 79-3204 Repealed Repealed
- 79-3205 Repealed Repealed
- 79-3206 Repealed Repealed
- 79-3206a Repealed Repealed
- 79-3207 Repealed Repealed
- 79-3208 Repealed Repealed
- 79-3209 Repealed Repealed
- 79-3210 Repealed Repealed
- 79-3211 Repealed Repealed
- 79-3212 Repealed Repealed
- 79-3213 Repealed Repealed
- 79-3214 Repealed Repealed
- 79-3215 Repealed Repealed
- 79-3216 Repealed Repealed
- 79-3217 Repealed Repealed
- 79-3218 Repealed Repealed
- 79-3219 Repealed Repealed
- 79-3220 Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns
- 79-3221 Returns; form, place and time of filing; identifying number, social security numbers; tentative returns; extension of time; certain actions or proceedings authorized; definitions
- 79-3221c Repealed Repealed
- 79-3221d Designation of income tax refund for nongame wildlife improvement program; form
- 79-3221e Disposition of moneys received pursuant to K.S.A. 79-3221d; limitation on expenditures
- 79-3221f Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds
- 79-3221g Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds
- 79-3221h Plant and animal disease and pest control fund; interest earnings; expenditures
- 79-3221i Kansas military emergency relief fund checkoff; disposition of moneys
- 79-3221j Kansas breast cancer research fund checkoff; disposition of moneys; required report
- 79-3221k Kansas hometown heroes fund checkoff; disposition of moneys
- 79-3221m Kansas creative arts industries commission checkoff fund; disposition of moneys
- 79-3221n Local school district contribution program checkoff; disposition of moneys
- 79-3221o Individual tax returns; preclusion from including line for reporting compensating use tax
- 79-3221p Repealed Repealed
- 79-3221q Kansas historic site fund checkoff; disposition of moneys
- 79-3222 Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties
- 79-3222a Mining production payment reports required; withholding of production payments, procedures; penalties
- 79-3223 Records and special returns
- 79-3224 Repealed Repealed
- 79-3225 Time for payment of tax; cancellation of tax; extension of time; interest
- 79-3226 Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when
- 79-3226a Repealed Repealed
- 79-3226b Repealed Repealed
- 79-3226c Repealed Repealed
- 79-3227 Repealed Repealed
- 79-3228 Penalties and interest
- 79-3228a Failure to file or filing of insufficient return, mandamus action permitted
- 79-3229 Jeopardy assessments, when; procedures; closing of taxable period
- 79-3230 Periods of limitation; extension agreements; notice of agreement with internal revenue service
- 79-3231 Repealed Repealed
- 79-3232 Repealed Repealed
- 79-3233 Powers of secretary or designee
- 79-3233a Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations
- 79-3233b Compromise of delinquent income taxes of taxpayer; annual report by director; filing with the attorney general
- 79-3233c Repealed Repealed
- 79-3233d Repealed Repealed
- 79-3233e Abatement of certain income tax liabilities
- 79-3233f Repealed Repealed
- 79-3233g 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
- 79-3233h Same; uncollectible accounts; death of individual or dissolution of corporation
- 79-3233i Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination
- 79-3233j Offset of tax overpayments against tax underpayments
- 79-3234 Tax information, report and returns; preservation; limits on dissemination and use; penalty for violations
- 79-3234a Repealed Repealed
- 79-3234b Repealed Repealed
- 79-3234c Repealed Repealed
- 79-3234d Repealed Repealed
- 79-3235 Collection of delinquent taxes; tax lien
- 79-3235a Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency
- 79-3235b Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency
- 79-3236 Rules and regulations
- 79-3237 Repealed Repealed
- 79-3238 Repealed Repealed
- 79-3239 Severability
- 79-3240 Application of act
- 79-3241 Repealed Repealed
- 79-3242 Repealed Repealed
- 79-3243 Repealed Repealed
- 79-3244 Repealed Repealed
- 79-3245 Repealed Repealed
- 79-3246 Repealed Repealed
- 79-3247 Repealed Repealed
- 79-3248 Repealed Repealed
- 79-3249 Repealed Repealed
- 79-3250 Repealed Repealed
- 79-3251 Repealed Repealed
- 79-3252 Repealed Repealed
- 79-3253 Repealed Repealed
- 79-3254 Repealed Repealed
- 79-3255 Repealed Repealed
- 79-3256 Repealed Repealed
- 79-3257 Repealed Repealed
- 79-3258 Repealed Repealed
- 79-3259 Repealed Repealed
- 79-3260 Repealed Repealed
- 79-3261 Repealed Repealed
- 79-3262 Repealed Repealed
- 79-3263 Repealed Repealed
- 79-3264 Repealed Repealed
- 79-3265 Repealed Repealed
- 79-3266 Repealed Repealed
- 79-3267 Repealed Repealed
- 79-3268 Taxpayer bill of rights and privileges
- 79-3268a Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements
- 79-3268b Same; duty of department to comply with taxpayer's designation of representative
- 79-3268c Same; waiver of penalties
- 79-3268d Same; closing letters
- 79-3268e Same; department of revenue correspondence with taxpayer; requirements
- 79-3268f Same; duty of department to comply with taxpayer's designation of representative
- 79-3268g Same; waiver of penalties
- 79-3268h Same; closing letters
- 79-3269 Tax treatment of professional employer organizations; definitions
- 79-3270 Reserved
- 79-3271 Apportionment of net income; definitions
- 79-3271a Repealed Repealed
- 79-3271b Repealed Repealed
- 79-3272 Same; allocation and apportionment
- 79-3273 Same; taxpayer taxable in another state
- 79-3274 Apportionment of net income; nonbusiness income allocation
- 79-3275 Same; rents and royalties; extent of utilization of tangible personal property
- 79-3276 Same; capital gains and losses from sales of property
- 79-3277 Same; interest and dividends
- 79-3278 Same; patent and copyright royalties
- 79-3279 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
- 79-3280 Same; property factor defined
- 79-3281 Same; property owned or rented, value; net annual rate
- 79-3282 Same; average value of property
- 79-3283 Same; payroll factor
- 79-3284 Same; compensation for services; when payment in state
- 79-3285 Same; sales factor
- 79-3286 Same; sales of tangible personal property in state
- 79-3287 Apportionment of net income; sales in state; income-producing activity
- 79-3288 Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion
- 79-3288a Procedure for transitional adjustment for change of accounting methods of certain taxpayers
- 79-3288b Election of treatment of income; timing; duration
- 79-3289 Same; construction of act
- 79-3290 Repealed Repealed
- 79-3291 Repealed Repealed
- 79-3292 Same; act supplemental to income tax act
- 79-3293 Same; application of K.S.A. 79-3271 through 79-3292
- 79-3293a Application of K.S.A. 79-3271, 79-3279 and 79-3288b
- 79-3293b Application of K.S.A. 79-3271 and 79-3279
- 79-3294 Withholding tax; title; relationship to Kansas income tax act
- 79-3294a Withholding tax; injunctions
- 79-3294b Same; bond to secure collection
- 79-3295 Withholding tax; definitions
- 79-3296 Withholding tax; employer's requirement to withhold; agreements of the secretary
- 79-3297 Repealed Repealed
- 79-3297a Repealed Repealed
- 79-3298 Withholding tax from wages; employers' return filing requirements; remittance of tax, when
- 79-3299 Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement
Article 33 — Cigarettes And Tobacco Products
Article 34 — Motor Vehicle Fuel Taxes
- 79-34,100 Collection of delinquent LP-gas motor fuel taxes
- 79-34,101 Measurement, calibration and marking of containers
- 79-34,102 Enforcement of act; rules and regulations; duties of county attorneys
- 79-34,103 Unlawful acts; penalties; revocation of licenses and permits
- 79-34,104 Disposition of proceeds of tax
- 79-34,105 Information to officials of other states
- 79-34,106 Accrued liabilities not affected
- 79-34,107 Invalidity of part
- 79-34,108 Definitions
- 79-34,109 Imposition of tax; rate; apportionment of tax liability
- 79-34,110 Users' quarterly report; form and content; separate report for each type of motor fuel; annual report, when
- 79-34,111 Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver
- 79-34,112 Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations
- 79-34,113 Records or returns; inspection; destruction; information confidential, exceptions; extension of time limits
- 79-34,114 Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act
- 79-34,115 License required; rules and regulations; fuel cards, number and information
- 79-34,116 Bond of licensee; release of surety
- 79-34,117 Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required
- 79-34,118 24-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents
- 79-34,119 Temporary authorization; emergency; rules and regulations
- 79-34,120 Vehicles not subject to provisions of act
- 79-34,121 Suspension or revocation of registration, permit or other evidence of right; hearing
- 79-34,122 Unlawful acts by interstate motor fuel users; penalties
- 79-34,123 Administration and enforcement of act; rules and regulations
- 79-34,124 Tax liability determined in absence of records; assessment
- 79-34,125 Citation of act
- 79-34,126 Disposition of moneys; international fuel tax agreement clearing fund
- 79-34,127 Invalidity of part
- 79-34,128 Delinquent tax; lien
- 79-34,129 Collection of delinquent taxes under interstate motor fuel use act
- 79-34,140 Reserved
- 79-34,141 Rates of tax per gallon on vehicle fuels
- 79-34,142 Distribution of proceeds of vehicle fuel taxes
- 79-34,143 Repealed Repealed
- 79-34,146 Repealed Repealed
- 79-34,147 Repealed Repealed
- 79-34,147a Repealed Repealed
- 79-34,147b Repealed Repealed
- 79-34,148 Repealed Repealed
- 79-34,154 Reserved
- 79-34,155 Expired
- 79-34,156 Expired
- 79-34,157 Expired
- 79-34,158 Expired
- 79-34,159 Expiration date of incentives
- 79-34,160 Expired
- 79-34,161 Expired
- 79-34,162 Expired
- 79-34,163 Expired
- 79-34,164 Expiration date of incentives
- 79-34,165 International fuel tax agreements; rules and regulations
- 79-34,169 Reserved
- 79-34,170 Definitions
- 79-34,171 Kansas retail dealer incentive fund; transfers from state general fund; limitations on transfers; purposes; expenditures
- 79-34,172 Incentive for retail dealer selling or dispensing renewable fuels; eligibility and requirements; incentive calculation
- 79-34,173 Incentive for retail dealer selling or dispensing biodiesel; eligibility and requirements; incentive calculation
- 79-34,174 Electronic filing for incentive; rules and regulations
- 79-34,175 Annual report to legislature of incentives claimed and fuels sold
- 79-34,176 Expiration date of renewable fuels and biodiesel incentives
- 79-3401 Citation of act; definitions
- 79-3402 Purpose of tax
- 79-3403 Licenses required under act; applications; fees; bonds; unlawful acts
- 79-3404 Repealed Repealed
- 79-3405 Additional bond; financial statements; revocation of license; release of sureties; renewal of license; interstate commerce exempt
- 79-3406 Licenses for additional places or stations
- 79-3407 Suspension or revocation of licenses; hearing
- 79-3408 Tax imposed on use, sale or delivery of motor-vehicle fuels or special fuels; importation of motor-vehicle fuels or special fuels; incidence of tax imposed on distributor; allowance for certain losses; exempt transactions; reports required
- 79-3408a Repealed Repealed
- 79-3408b Repealed Repealed
- 79-3408c Fuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when
- 79-3408d Repealed Repealed
- 79-3408e Repealed Repealed
- 79-3408f Repealed Repealed
- 79-3408g Repealed Repealed
- 79-3409 Distributor to collect tax; price sign requirements
- 79-3410 Monthly reports to state director; waiver, when; payment of tax; interest and penalty; waiver; manufacturer's daily report; exemption from reporting requirements, when
- 79-3411 Determination of amount due; statement; collection
- 79-3412 Levy of executions on property of delinquents
- 79-3413 Lien for taxes; interest and penalties; notice; recordation; sale of personal property; duties of officers and others
- 79-3414 Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due
- 79-3415 Records, invoices and bills of lading
- 79-3416 Transportation of fuels; report; manifest; required statement
- 79-3417 Refunds for lost or destroyed fuels; procedure
- 79-3418 Repealed Repealed
- 79-3419 Enforcement of act; rules and regulations
- 79-3420 Examination of books, records, returns, property and equipment; secrecy required; exceptions
- 79-3421 Rewards for information of unlawful evasion of tax
- 79-3422 Repealed Repealed
- 79-3423 Repealed Repealed
- 79-3424 Exempt from other taxes
- 79-3425 Payment into state treasury; distribution of proceeds of tax
- 79-3425a Repealed Repealed
- 79-3425b Repealed Repealed
- 79-3425c Apportionment of special city and county highway fund; apportionment of county equalization and adjustment fund; credit and use
- 79-3425d Repealed Repealed
- 79-3425e Repealed Repealed
- 79-3425f Special city and county highway fund; revenue for public transportation
- 79-3425g Same; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund
- 79-3425h Repealed Repealed
- 79-3425i Transfers from state general fund to special city and county highway fund; limitations on transfers
- 79-3426 Information to other states
- 79-3427 Repealed Repealed
- 79-3428 Invalidity of part
- 79-3429 Repealed Repealed
- 79-3430 Repealed Repealed
- 79-3432 Repealed Repealed
- 79-3433 Repealed Repealed
- 79-3434 Repealed Repealed
- 79-3435 Repealed Repealed
- 79-3435a Repealed Repealed
- 79-3436 Repealed Repealed
- 79-3437 Repealed Repealed
- 79-3438 Repealed Repealed
- 79-3439 Repealed Repealed
- 79-3440 Repealed Repealed
- 79-3441 Repealed Repealed
- 79-3442 Repealed Repealed
- 79-3443 Repealed Repealed
- 79-3444 Repealed Repealed
- 79-3445 Repealed Repealed
- 79-3446 Repealed Repealed
- 79-3447 Repealed Repealed
- 79-3448 Repealed Repealed
- 79-3449 Repealed Repealed
- 79-3450 Repealed Repealed
- 79-3451 Repealed Repealed
- 79-3452 Repealed Repealed
- 79-3453 Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when
- 79-3454 Refund permit; application; contents; fee; duties of director
- 79-3455 Cancellation of refund permit, when
- 79-3456 Invoice by licensed distributors or retailers; contents; copies
- 79-3457 Same; invoice blanks; records by director
- 79-3458 Claim for refund; time for filing; contents; signature
- 79-3459 Payment of refunds; notice of denial or delay
- 79-3460 Assignments prohibited; payment in case of death
- 79-3461 Refund revolving fund
- 79-3462 Actions to recover refunds
- 79-3462a Importers of motor-vehicle fuels or special fuels; claim for refund; limitations
- 79-3463 Operating nonhighway vehicles on highways, when
- 79-3464 Act supplemental
- 79-3464a Dyed special fuels; unlawful use; exceptions; penalties
- 79-3464b Denial or revocation of licenses under motor-fuel tax law, when; application
- 79-3464c Filing by electronic or magnetic media, when; tax credit, when; rules and regulations
- 79-3464d Liability for the collection or payment of motor vehicle fuel or special fuel taxes
- 79-3464e Unlawful acts; penalties
- 79-3464f Certain sections part of motor-fuel tax law
- 79-3466 Repealed Repealed
- 79-3467 Repealed Repealed
- 79-3468 Repealed Repealed
- 79-3473 Repealed Repealed
- 79-3474 Repealed Repealed
- 79-3475 Repealed Repealed
- 79-3475a Repealed Repealed
- 79-3476 Repealed Repealed
- 79-3477 Repealed Repealed
- 79-3478 Repealed Repealed
- 79-3479 Repealed Repealed
- 79-3479b Repealed Repealed
- 79-3479c Repealed Repealed
- 79-3480 Repealed Repealed
- 79-3480a Repealed Repealed
- 79-3481 Repealed Repealed
- 79-3482 Repealed Repealed
- 79-3483 Repealed Repealed
- 79-3484 Repealed Repealed
- 79-3484a Repealed Repealed
- 79-3485 Repealed Repealed
- 79-3486 Repealed Repealed
- 79-3487 Repealed Repealed
- 79-3488 Repealed Repealed
- 79-3489 Repealed Repealed
- 79-3490 Citation of act; definitions
- 79-3491 Purpose of tax
- 79-3491a LP-gas owned on date rate of tax changed; inventory tax or refund
- 79-3492 LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer
- 79-3492a Same; alternative method of computing tax; mileage basis; special permit decals
- 79-3492b LP-gas motor fuel tax; alternative method of computation and payment of tax
- 79-3492c Same; director may require higher mileage rate for a taxpayer
- 79-3492d Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal
- 79-3492e Same; refund of unused portion of advance taxes; affidavit to director
- 79-3493 Unlawful sales; signed statement of exclusive nonhighway use
- 79-3494 Dual carburetion; presumption of exclusive use of LP-gas, when
- 79-3495 User and dealer reports, monthly or annual; payment of tax, monthly or annual; interest and penalties; LP-gas user and dealer licenses; application; refusal of license; filing fee
- 79-3495a Sales by licensed dealer to dealer or user; returns and payment of tax
- 79-3496 Bond of licensee; additional bonds; financial statements; release of surety, when; suspension or revocation of license; hearing
- 79-3497 Failure to file report; fraudulent report; investigations; determination of amount due; collection
- 79-3498 Discontinuance of operation as user or dealer; notice; tax; penalties and interest
- 79-3499 Records, invoices, bills of lading; preservation; examination of records and equipment; confidentiality required; extension of time limits
Article 41a — Liquor Drink Tax
Article 45a — Reimbursement Of Taxes On Property Equipped With Solar Energy Systems (Not In Active Use)
Article 1 — Property Subject To Taxation
Article 2 — Property Exempt From Taxation
- 79-201 Property exempt from taxation; religious, educational, literary, scientific, benevolent, alumni association, veterans' organization or charitable purposes; parsonages; community service organizations providing humanitarian services; electric generating property using renewable technology; landfill gas and production property
- 79-201a Property exempt from property and ad valorem taxes
- 79-201b Property exempt from taxation; hospitals, public hospital authority, adult care homes, children's homes, group housing of certain handicapped persons, housing for elderly persons and single-parent families
- 79-201c Same; wearing apparel; household goods and personal effects; graveyards
- 79-201d Property exempt from taxation; hay and silage; farm storage and drying equipment; hay storage structures; structures for storing materials for producing cellulosic alcohol and by products
- 79-201e Same; mined land; reclaimed surface mining operations
- 79-201f Property exempt from taxation; personal property moving in interstate commerce or stored in warehouses or storage areas prior to shipment out of state
- 79-201g Same; lands contiguous to or donated in connection with erection or maintenance of dam or reservoir
- 79-201h Same; solar energy systems
- 79-201i Purpose for farm machinery and equipment property tax exemption
- 79-201j Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment
- 79-201k Property exempt from taxation; purpose; business aircraft
- 79-201l Severability clause
- 79-201m Property exempt from taxation; merchants' and manufacturers' inventory
- 79-201n Property exempt from taxation; grain
- 79-201o Property exempt from taxation; construction hand tools
- 79-201p Property exempt from taxation; motor vehicle inventories
- 79-201q Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements
- 79-201r Property exempt from taxation; Strother Field airport
- 79-201s Property exempt from taxation; certain municipal airports; valuation of land and improvements
- 79-201t Property exempt from taxation; oil leases
- 79-201u Property exempt from taxation; motor vehicles donated for charitable auctions
- 79-201v Repealed Repealed
- 79-201w Property exempt from taxation; machinery, equipment, materials and supplies
- 79-201x Property exempt from taxation; residential property exempt from statewide school levy
- 79-201y Repealed Repealed
- 79-201z Property exempt from taxation; housing for the elderly, persons with disabilities or persons with limited or low income owned solely and operated by community housing development organization
- 79-202 Repealed Repealed
- 79-203 Repealed Repealed
- 79-204 Repealed Repealed
- 79-205 Waterworks plants at Kansas City exempted from taxation
- 79-206 Repealed Repealed
- 79-207 Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction
- 79-208 Repealed Repealed
- 79-209 Repealed Repealed
- 79-210 Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations
- 79-210a Repealed Repealed
- 79-211 Repealed Repealed
- 79-212 Repealed Repealed
- 79-213 Property exempt from taxation; initial request for exemption; forms, content and filing of request for exemption; recommendations by county appraiser; determination and order by state board of tax appeals; tax not required to be paid during pendency of application; abatement or refund of taxes by court; nonapplicability of provisions to certain exempt property
- 79-213a Property exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A. 79-201 Second
- 79-213b Repealed Repealed
- 79-213c Repealed Repealed
- 79-213d Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination
- 79-213e Repealed Repealed
- 79-213f Repealed Repealed
- 79-213g Repealed Repealed
- 79-214 Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty
- 79-215 Property exempt from taxation; personal property held for sale or display at certain functions
- 79-218 Repealed Repealed
- 79-219 Property exempt from taxation; mechanic's hand tools
- 79-220 Property exempt from taxation; antique and amateur-built aircraft
- 79-221 Property exempt from taxation; leased real and personal property of certain economic development corporations
- 79-222 Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity
- 79-223 Same; certain commercial and industrial machinery and equipment
- 79-224 Property exempt from taxation; certain telecommunications machinery and equipment and railroad machinery and equipment
- 79-225 Property exempt from taxation; certain integrated coal gasification power plant property
- 79-226 Property exempt from taxation; certain refinery property
- 79-227 Property exempt from taxation; certain crude oil or natural gas pipeline property
- 79-228 Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property
- 79-229 Property exempt from taxation; certain biomass-to-energy plant property
- 79-230 Property exempt from taxation; nuclear generation facility property
- 79-231 Property exempt from taxation; waste heat utilization system property at electric generation facility
- 79-232 Property exempt from taxation; biofuel storage and blending equipment
- 79-233 Property exempt from taxation; carbon dioxide capture, sequestration or utilization property
- 79-234 Same; certain tangible personal property
- 79-235 Same; certain buildings constructed on property of university of Kansas or related endowment association owned or operated by Kansas not-for-profit entity for strategic technology acquisition and commercialization incubator purposes
- 79-249 Reserved
- 79-250 Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation
- 79-251 Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution
- 79-252 Repealed Repealed
- 79-252a Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation
- 79-253 Applicability of amendments to K.S.A. 79-201, 79-251 and 12-1749d
- 79-254 Exempt property deemed used exclusively, when
- 79-255 Property tax refund for oil lease property; claim procedures
- 79-256 Independent power producer property and pollution control devices; definitions
- 79-257 Property exempt from taxation; certain electric generation property and pollution control devices
- 79-258 Property exempt from taxation; certain electric public utility property and pollution control devices
- 79-259 Property exempt from taxation; certain electric transmission lines and appurtenances
- 79-260 Property exempt from taxation; new automobile manufacturing property
- 79-261 Procedure governing classification of property for purposes of exemption under K.S.A. 79-223
- 79-262 Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification
- 79-263 Expired
- 79-264 Property exempt from taxation; certain property owned by a redevelopment authority
- 79-265 Property exempt from taxation; certain antique utility trailers
- 79-266 Property exempt from taxation; certain new electric generation property and pollution control devices
- 79-267 Property exempt from taxation; certain off-road vehicles, motorized bicycles, trailers and marine equipment
Article 3 — Listing Property For Taxation
Article 4 — Listing And Valuation Of Real Estate
Article 5 — Rules For Valuing Property
Article 6 — Railroads And Railroad Corporations (Not In Active Use)
Article 7 — Telegraph, Telephone, Pipeline And Electric Power Companies (Not In Active Use)
Article 8 — Express Companies (Not In Active Use)
Article 9 — Car Companies And Owners
Article 10 — Merchants, Manufacturers, Motor Vehicle Dealers And Certain Contractors
Article 11 — Banks, Banking Businesses, Trust Companies And Savings And Loan Associations
Article 12 — Mutual Fire And Life Insurance Companies (Not In Active Use)
Article 13 — Enumeration And Taxation Of Dogs
Article 14 — Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property
- 79-1401 Powers and duties of director of property valuation; meetings of county assessors, expenses
- 79-1402 General supervision of taxation by director of property valuation; legislative recommendations; records and publications
- 79-1403 Investigations; reports by local officers; testimony and production of books; witness fees; perjury
- 79-1404 General duties and powers of director of property valuation
- 79-1404a Review of valuation changes of appraiser by director of property valuation
- 79-1404b Presentation of ratio study results and valuation appeals data to county commissioners by director of property valuation; when
- 79-1405 Violation of laws and regulations by officers
- 79-1406 Repealed Repealed
- 79-1407 Tax exempt bonds
- 79-1408 Interrogatories and questions for taxpayers; penalties
- 79-1409 Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes
- 79-1410 Abstracts of assessments, tabulations
- 79-1411 Repealed Repealed
- 79-1411a County as assessment administration unit
- 79-1411b County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements
- 79-1412 Repealed Repealed
- 79-1412a Powers and duties of county and district appraisers; limitations
- 79-1412b Repealed Repealed
- 79-1412c Repealed Repealed
- 79-1412d Application of K.S.A. 79-1412a
- 79-1413 Repealed Repealed
- 79-1413a Reappraisal of property within county, when; designation of appraisers; costs, how paid; accessibility of records; forms, approval, filing; written agreements, requirements; restrictions on use of valuations of appraisers; bond, conditions
- 79-1414 Repealed Repealed
- 79-1415 Repealed Repealed
- 79-1416 Repealed Repealed
- 79-1417 Repealed Repealed
- 79-1418 Repealed Repealed
- 79-1419 Repealed Repealed
- 79-1420 Fraudulent listing or evasion by taxpayer; penalty; prosecution
- 79-1421 Repealed Repealed
- 79-1422 Penalty for late filing of or failure to file statement listing property; abatement of penalty
- 79-1423 Repealed Repealed
- 79-1424 Bank records not to be produced or examined
- 79-1425 Repealed Repealed
- 79-1426 Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted
- 79-1427 Repealed Repealed
- 79-1427a Listing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure
- 79-1427b Waiver of penalties on certain escaped personal property
- 79-1427c Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when
- 79-1428 Repealed Repealed
- 79-1429 Repealed Repealed
- 79-1430 Repealed Repealed
- 79-1431 Repealed Repealed
- 79-1432 Repealed Repealed
- 79-1433 Repealed Repealed
- 79-1434 Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties
- 79-1435 Repealed Repealed
- 79-1436 Repealed Repealed
- 79-1436a Repealed Repealed
- 79-1436b Repealed Repealed
- 79-1437 Repealed Repealed
- 79-1437a Repealed Repealed
- 79-1437b Repealed Repealed
- 79-1437c Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information
- 79-1437d Same; devised by director of property valuation; approval by legislature; information to be contained therein
- 79-1437e Same; inapplicability to certain transfers of title
- 79-1437f Same; disposition and use of contents thereof, to and by whom
- 79-1437g Same; penalty for violations
- 79-1438 Repealed Repealed
- 79-1439 Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment
- 79-1439a Classification of certain not-for-profit organization real property; assessment rate
- 79-1439b Recoupment of tax when property classified under K.S.A. 79-1439a changes use; procedures
- 79-1439c Classification of certain commercial and industrial machinery and equipment
- 79-1439d Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites
- 79-1439e Classification for property tax purposes of a bed, body or box that is used in business and is attached to a motor vehicle by the motor vehicle manufacturer
- 79-1440 Repealed Repealed
- 79-1441 Repealed Repealed
- 79-1441a Repealed Repealed
- 79-1442 Repealed Repealed
- 79-1443 Repealed Repealed
- 79-1444 Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment
- 79-1445 County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise
- 79-1446 Repealed Repealed
- 79-1447 Repealed Repealed
- 79-1448 Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels
- 79-1449 Repealed Repealed
- 79-1450 Construction of certain terms
- 79-1451 Repealed Repealed
- 79-1454 Repealed Repealed
- 79-1455 County as separate appraisal district; duty to appraise annually
- 79-1456 Duty of county appraiser to follow guidelines, procedures and methodologies of director of property valuation; deviation from appraisal guides, when; rules and regulations
- 79-1457 Availability of forms to general public; extensions of time for filing, when; use of approved forms
- 79-1458 Installation and maintenance of records and data; open to public inspection
- 79-1459 Preparation of appraisal maps, contents; preparation of appraisal records for improvements and land parcels, contents; classification of property
- 79-1460 Notification of taxpayer of change in classification or appraised valuation of property, contents; duties of appraiser regarding valuation increase of commercial real property; amendment of appraisal rolls by county appraiser; guide to the property tax appeals process
- 79-1460a Publication of results of market study analysis
- 79-1461 Investigation of property when no statement filed; listing by appraiser and notice to taxpayer; assistance of county attorney
- 79-1462 Same; refusal to give evidence; penalty
- 79-1463 Notice of violations to county attorney
- 79-1464 Repealed Repealed
- 79-1465 Duty to make changes in classification and value of property, when
- 79-1466 Transmission of completed real property appraisals to county clerk, when; contents
- 79-1467 Transmission of completed personal property appraisals to county clerk, when; contents
- 79-1467a Repealed Repealed
- 79-1467b Transmission of exempt property rolls to director of property valuation; annual report, submission to legislature
- 79-1468 Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents
- 79-1469 Showing by taxing unit number on appraisal record of property location
- 79-1470 Request of county board of equalization for changes in classification or valuation of property, when
- 79-1471 Submission of budget; appointment of assistants; attendance at appraisal schools
- 79-1472 Attendance of county appraiser or designee at meetings of board of equalization
- 79-1473 Penalty for neglect of duty by county appraiser or employee
- 79-1474 Waiver of taxes and penalties upon certain personal property if timely reporting made
- 79-1475 Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls
- 79-1476 Statewide reappraisal of real property; duties and authority of state director of property valuation and county and district appraisers; methods of establishing valuations; valuation of land devoted to agricultural use; time of application of valuations
- 79-1476a Application of K.S.A. 79-1476
- 79-1476b Repealed Repealed
- 79-1476c Land devoted to agricultural use; adverse influences to be addressed by the director of property valuation and the county appraiser
- 79-1477 Same; computer system development; duties of secretary of revenue; advisory committee, composition
- 79-1478 Same; payment of costs by state, schedule; assistance of state division of property valuation upon request; contracts with private appraisal firms
- 79-1478a Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation
- 79-1479 Appraisal of property; submission of progress reports; duties and authorities of director of property valuation and state board of tax appeals relating to compliance with reappraisal guidelines and timetables; complaint procedure; review of valuations after completion of reappraisal; compliance plans, approval and enforcement
- 79-1480 Same; maintenance of valuation listings, contents; public inspection
- 79-1481 Statewide reappraisal of real property; class assessment changes prohibited unless approved by state board of tax appeals; procedure
- 79-1481a Repealed Repealed
- 79-1482 Statewide reappraisal of real property; tax levy to pay costs of reappraisal
- 79-1483 Same; rules and regulations; forms
- 79-1484 Severability
- 79-1485 Kansas real estate ratio study act; purposes
- 79-1486 Same; definitions
- 79-1487 Same; duties of local officials; access of records by director
- 79-1488 Same; authorities and duties of director
- 79-1489 Same; notification of ratios to county by the director; appeals, procedure
- 79-1490 Same; publishing of study, when
- 79-1491 Same; rules and regulations
- 79-1492 Same; application of act
- 79-1493 Same; authority to compile and publish other statistics not affected
- 79-1494 Binding arbitration process in certain counties for property valuation disputes; procedure; duties and authorities of the director of property valuation
- 79-1495 Computer-assisted mass-appraisal system; verification of accuracy; requirements
- 79-1496 Appeals by taxpayers from classification or valuation of property; third-party fee simple appraisals; duties of county appraiser; appeals to state board of tax appeals
Article 16 — Miscellaneous Property Tax Provisions
Article 17 — Correction Of Irregularities
- 79-1701 Correction of clerical errors by county clerk
- 79-1701a Correction of clerical errors by board of county commissioners; refund, cancellation or credit of overpayments of taxes based on errors
- 79-1701b Repealed Repealed
- 79-1702 Cancellation or refund of taxes by state board of tax appeals, when; cancellation and abatement of certain taxes on property of the state, municipalities or exempt institutions; property assessed in more than one county; powers of court
- 79-1702a Repealed Repealed
- 79-1703 Unlawful release, discharge, remission or commutation of taxes; civil action authorized thereon; disposition of funds recovered; settlement of taxes, when
- 79-1703a Repealed Repealed
- 79-1704 Cities between 20,000 and 24,000; compromise, abatement or cancellation, when
- 79-1705 Erroneous reporting of cost of personal property for tax purposes; correction and refund; procedure
Article 18 — Levy Of Taxes
Article 19 — Limitations On Tax Levies
Article 20 — Collection And Cancellation Of Taxes
- 79-2001 Entry of unpaid real property taxes; publication notice of all taxes; mailing of tax statements; contents of statements
- 79-2002 Tax receipts by county treasurer; contents
- 79-2003 Warrants to be received in payment of taxes, when
- 79-2004 Time for payment of real estate taxes; interest, when; distribution of interest to city, when
- 79-2004a Time for payment of personal property taxes; interest, when
- 79-2004b Repealed Repealed
- 79-2004c Repealed Repealed
- 79-2005 Protesting payment of taxes; written statement of grounds; distribution of taxes paid under protest; proceedings for recovery of protested taxes, limitations; informal meeting, requirements; refund of protested taxes; taxing districts authorized to issue no-fund warrants; loans by pooled money investment board to counties or taxing subdivisions to pay such refund of taxes, requirements and procedures; levy of taxes for payment of no-fund warrants and PMIB loans
- 79-2005a Same; invalidity of part
- 79-2005b Taxes paid under protest; disorganization of taxing district; no-fund warrants; tax levies
- 79-2005c Repealed Repealed
- 79-2008 Repealed Repealed
- 79-2009 Highway or railroad bridge; appointment of receiver upon failure to pay tax
- 79-2010 County commissioners to certify list of claims allowed
- 79-2011 County treasurer to check claims against delinquent tax lists; certification to county commissioners and county attorney
- 79-2012 County commissioners to authorize county treasurer to credit delinquent taxpayer for the amount of claim; receipt; warrant issued where claim exceeds delinquent tax
- 79-2013 County commissioners to issue warrants to county treasurer for amount of claims credited on delinquent tax
- 79-2014 Abatement and cancellation of unpaid taxes upon certain mineral interests or royalties
- 79-2015 Actions for debt to collect taxes, fees, interest and penalties, when; remedies
- 79-2016 Same; liabilities imposed by other states; comity
- 79-2017 Collection of delinquent taxes in certain counties; tax lien
- 79-2018 Employment of persons to assist collection of unpaid personal property taxes in counties; contingency fee compensation; disposition of taxes; costs
- 79-2019 Same; bond of contract collectors; report and accounting of taxes collected
- 79-2020 Voluntary transfer of personal property before tax paid; lien, exception; collection
- 79-2021 Expired
- 79-2022 Contingent fee based employment to audit personal property tax returns prohibited, when
- 79-2023 Wyandotte county accumulated interest amnesty program
- 79-2024 Partial payment or payment plan for delinquent or nondelinquent property taxes authorized
- 79-2025 Cancellation of taxes and penalties on certain property in Johnson county by county commissioners
- 79-2026 Liability for unpaid taxes on personal property abandoned or repossessed; extinguishment of tax lien
Article 21 — Sale Of Personal Property For Taxes
Article 22 — State Ad Valorem Property Tax Levies
Article 23 — Sale Of Real Estate For Taxes
Article 24 — Redemption Of Real Estate And Remission, Compromise Or Respread Of Real Estate Taxes
Article 25 — Conveyance Of Land Sold For Taxes (Not In Active Use)
Article 26 — Floating And Federal Liens
Article 27 — Leasing Of Real Estate Bid In At Foreclosure Sale By County
Article 28 — Judicial Foreclosure And Sale Of Real Estate By County
- 79-2801 Action to enforce lien for unredeemed real estate bid in by county; summons; service by publication; assistance by city in foreclosure proceedings, when
- 79-2802 Joinder of parties defendant; decree as to
- 79-2802a Receivership
- 79-2803 Joinder of issues; trial; judgment; redemption before day of sale; duties of clerk and sheriff; apportionment of costs, charges and expenses
- 79-2803a Sale of lots or tracts as unit
- 79-2803b Order and conduct of sale authorized by K.S.A. 79-2803a
- 79-2804 Order of sale; publication notice; auctioneer may be employed; procedure for bidding in behalf of county; deed, execution and recordation
- 79-2804a Sale of school lands; bond
- 79-2804b Actions to open, vacate or modify foreclosure proceedings; time limitations
- 79-2804c Refund of purchase money, taxes and charges when foreclosure sale adjudged to be invalid; interest; quitclaim deed
- 79-2804d Refund of amount paid to state, township, city or school district, when money so refunded by county
- 79-2804e Repealed Repealed
- 79-2804f Record of real estate acquired by county; sale by county; removal and sale of improvements, when; reduction of price and sale six months after confirmation of sale; advertisement; bids; deed; assessment and entry on tax rolls
- 79-2804g Sales of real estate to certain persons prohibited; exceptions
- 79-2804h Confirmation of sale of property under K.S.A. 79-2804; affidavit required
- 79-2804i Purchase by city of property offered for sale under K.S.A. 79-2804
- 79-2804j Repealed Repealed
- 79-2805 Apportionment of proceeds of sale
- 79-2805a Repealed Repealed
- 79-2805b Repealed Repealed
- 79-2806 Repealed Repealed
- 79-2807 Repealed Repealed
- 79-2808 Amount of state tax uncollected certified to director of accounts and reports; credit; penalty for unlawful certification
- 79-2809 Sale, redemption, conveyance, foreclosure and sale of real estate begun under prior statutes
- 79-2810 Action to enforce lien for delinquent taxes upon real estate bid in by counties over 300,000; county counselor duties; employment and compensation of abstracters
- 79-2811 County sale for affordable low-income housing; abatement of taxes
- 79-2812 Persons not eligible to purchase real estate at tax sale
Article 29 — Miscellaneous Provisions
- 79-2901 Payment of taxes or redemption of lands by mortgagee
- 79-2902 Lands in controversy; payment of taxes; recovery, when
- 79-2903 Liability of executor or administrator for failure to list lands or pay taxes
- 79-2904 Agent or attorney liable for failure to pay taxes on lands
- 79-2905 Conservator liable for failure to list or pay taxes
- 79-2906 Repealed Repealed
- 79-2907 Warrants received for taxes; endorsement
- 79-2908 Sale and conveyance of lands for taxes under prior statutes
- 79-2909 Repealed Repealed
- 79-2910 Limitations of actions for recovery of land under repealed statutes
- 79-2910a Actions to recover tax by the U.S. and other states and subdivisions; rights
- 79-2911 Repeals by act of 1876
- 79-2912 Loss of tax-sale certificate
- 79-2913 Credit by state of overpayment of taxes by county, when
- 79-2914 Apportionment of funds where lands sold for less than full amount of taxes
- 79-2915 Same; distribution of proceeds; amount uncollected charged to several funds
- 79-2916 Repealed Repealed
- 79-2917 Repealed Repealed
- 79-2918 Same; use of funds after full amount of state taxes paid into state treasury
- 79-2919 Neglect of duties by officers; penalties
- 79-2924 Repealed Repealed
- 79-2925 Budgets of taxing bodies; application of act; exceptions; definitions
- 79-2925a Budget of Shawnee county; budget period; no-fund warrants
- 79-2925b Repealed Repealed
- 79-2925c Tax lid, cities and counties; exceptions; elections, when required
- 79-2926 Budget forms prescribed; electronic format furnished by director of accounts and reports; duties of certain officers
- 79-2926b Repealed Repealed
- 79-2927 Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception
- 79-2927a School districts; balanced budget not required; unexpended moneys
- 79-2928 Repealed Repealed
- 79-2929 Proposed budget; amendments; public hearing; notice, publication and contents
- 79-2929a Amended budget; publication; electronic filing; notice; public hearing; clerical errors
- 79-2930 Submission of adopted budgets and additional information to county clerk; electronic filing; use of budget information and tax to be levied from previous year in certain circumstances; duties of county clerk; limitation on taxes levied, exception
- 79-2931 Repealed Repealed
- 79-2932 Repealed Repealed
- 79-2933 Time for budget hearing; adoption; validity of levies
- 79-2934 Funds appropriated by budget; balances; duties of clerks and officers; distribution of tax proceeds
- 79-2935 Creation of indebtedness in excess of budget unlawful; exceptions
- 79-2936 Removal from office for violation
- 79-2937 Invalidity of part
- 79-2938 No-fund warrants for shortages in revenue, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay
- 79-2939 No-fund warrants for emergencies, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay
- 79-2939a Expired
- 79-2939b No-fund warrants to cover the failure of receipt of motor vehicle tax
- 79-2940 No-fund warrants; issuance, interest, form, registration, redemption and transfer of surplus funds to general fund
- 79-2941 Warrants for emergencies, when; procedure; limitation of amount; notice and hearing
- 79-2942 Same; tax levy to pay
- 79-2944 Repealed Repealed
- 79-2947 Repealed Repealed
- 79-2950 Repealed Repealed
- 79-2951 No-fund warrants for emergencies in certain cities of second class, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay
- 79-2952 Same; application of K.S.A. 79-2940
- 79-2953 Repealed Repealed
- 79-2955 Repealed Repealed
- 79-2957 Repealed Repealed
- 79-2958 Transfer of certain unexpended balances of tax funds to general fund
- 79-2959 Repealed Repealed
- 79-2959a Repealed Repealed
- 79-2959b Abolishment of fund; transfer of moneys and liabilities to state general fund
- 79-2960 Repealed Repealed
- 79-2961 Repealed Repealed
- 79-2962 Repealed Repealed
- 79-2963 Notice of amount of tax levies to be expressed in dollars
- 79-2964 Repealed Repealed
- 79-2964a Repealed Repealed
- 79-2964b Abolishment of fund; transfer of moneys and liabilities to state general fund
- 79-2965 Repealed Repealed
- 79-2966 Repealed Repealed
- 79-2967 Repealed Repealed
- 79-2968 Rate of interest on delinquent or unpaid taxes and overpayments of taxes
- 79-2969 Presumption of timely remittance of excise or income tax, when; allowance of delivery by private delivery services
- 79-2970 Interest tolled after hearings held by director of taxation
- 79-2971 Responsibility for collection of certain excise taxes; personal liability imposed
- 79-2972 Expired
- 79-2973 Payment of taxes and fees by credit card authorized
- 79-2974 Publication of administrative rulings of the department of revenue
- 79-2975 Pending appeals, date for final determination
- 79-2976 Property tax levied in 2003; state general fund; effective date
- 79-2977 Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures
- 79-2977a Repealed Repealed
- 79-2978 Business machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue
- 79-2979 Telecommunications and railroad machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue
- 79-2980 Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations
- 79-2981 Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations
- 79-2982 Report to legislature on certain income tax credits and sales tax exemptions
- 79-2983 Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures
- 79-2984 Tax compact with the Prairie Band Potawatomi Nation
- 79-2985 Tax compact with the Iowa Tribe of Kansas and Nebraska
- 79-2986 Tax compact with the Kickapoo Tribe in Kansas
- 79-2987 Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska
- 79-2988 Tax levy; approval to exceed revenue neutral rate by taxing subdivisions; requirements; notices and contents; public hearing; majority vote of governing body; requirements; duties of county clerk; costs; complaints; posting of budgets
- 79-2989 Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing subdivisions; duties of county clerk; transfers from state general fund; administered by secretary of revenue
- 79-2990 Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses
Article 30 — Excise And Sales Taxes
Article 31 — Mortgage Registration And Intangibles
Article 35 — Oleomargarine (Not In Active Use)
Article 36 — Kansas Retailers’ Sales Tax
- 79-3601 Title of act; additional to certain other taxes
- 79-3602 Definitions
- 79-3602a Repealed Repealed
- 79-3602b Repealed Repealed
- 79-3602c Repealed Repealed
- 79-3603 Retailers' sales tax imposed; rate
- 79-3603a Repealed Repealed
- 79-3603b Repealed Repealed
- 79-3603c Repealed Repealed
- 79-3603d Retailers' sales tax imposed on sale of food and food ingredients; rate
- 79-3604 Tax paid by consumer and collected by retailer; exceptions; fee
- 79-3604a Repealed Repealed
- 79-3605 Assumption of tax by retailer unlawful
- 79-3606 Exempt sales
- 79-3606a Repealed Repealed
- 79-3606b Repealed Repealed
- 79-3606c Repealed Repealed
- 79-3606d Exempt sales of fencing materials and services; exemption certificate
- 79-3606e Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate
- 79-3606f Exemption for sales and services used rebuilding or replacing business property damaged by flooding and other severe weather subject to major disaster declaration DR 1711; exemption certificate
- 79-3606g Repealed Repealed
- 79-3606h Exempt sales for purchases made by 100% disabled residents who have been honorably discharged from the armed forces
- 79-3607 Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing
- 79-3608 Registration certificates; application; display; revocation by director, when, notice, hearing; appointment of agent; sellers registering under streamlined sales and use tax agreement; unlawful acts
- 79-3608a Repealed Repealed
- 79-3609 Books and records; inspection; preservation; actions for collection; exemption certificates, requirements; refunds and credits; limitations; extension of period for making assessment or filing refund claim; interest on overpayments; payment of certain refunds of tax paid on manufacturing and processing equipment
- 79-3609d Repealed Repealed
- 79-3610 Examination of returns; final determinations; notice; informal conferences; jeopardy assessments
- 79-3611 Investigations and hearings
- 79-3612 Lien upon property upon sale of business; duties and liability of purchaser
- 79-3613 Sufficiency of notice to taxpayer
- 79-3614 Confidentiality requirements
- 79-3615 Interest and penalties
- 79-3616 Bond requirements; amount
- 79-3617 Collection of delinquent taxes; tax lien
- 79-3618 Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes
- 79-3619 Payment, collection and accounting; rules and regulations
- 79-3620 Disposition of moneys; sales tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain sales tax revenue on utility sales
- 79-3620a Repealed Repealed
- 79-3620b City bond finance fund moneys, distribution to cities
- 79-3620c Repealed Repealed
- 79-3620d Disposition of moneys collected on Kansas state fairgrounds
- 79-3621 Repealed Repealed
- 79-3621a Repealed Repealed
- 79-3622 Repealed Repealed
- 79-3623 Invalidity of part
- 79-3624 Invalidity of part of K.S.A. 79-3621, 79-3622
- 79-3625 Invalidity of part of K.S.A. 79-3619
- 79-3626 Repealed Repealed
- 79-3628 Repealed Repealed
- 79-3629 Repealed Repealed
- 79-3630 Authorization to enjoin certain persons from engaging in business; restraining order; bond
- 79-3631 Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception
- 79-3632 Repealed Repealed
- 79-3633 Repealed Repealed
- 79-3634 Repealed Repealed
- 79-3635 Repealed Repealed
- 79-3636 Repealed Repealed
- 79-3637 Repealed Repealed
- 79-3638 Repealed Repealed
- 79-3639 Repealed Repealed
- 79-3639a Repealed Repealed
- 79-3640 Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund
- 79-3641 Repealed Repealed
- 79-3642 Expired
- 79-3643 Personal liability for individuals responsible for collection of sales or compensating taxes
- 79-3644 Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue
- 79-3645 Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims
- 79-3646 Letter rulings issued by the department of revenue, when
- 79-3647 Gross receipts not inclusive of water protection fees
- 79-3648 Separate statement of tax on invoice or billing; presumption of noncollection
- 79-3649 Sales tax liability assessments on youth sports participation fees null and void
- 79-3650 Direct refunds of sales tax, when; over-collected sales or use taxes
- 79-3651 Presumptions relating to exemption certificates; form of certificates; payment requirements; duties of presenters of exemption certificates; requirements when issued based on status of entity; criminal penalty for nonpayment of sales tax; exception to exemption certificate requirements
- 79-3652 Rights and privileges of audited taxpayers
- 79-3653 Streamlined sales tax system for the 21st century act; citation
- 79-3654 Same; legislative findings
- 79-3655 Same; department of revenue discussions with other states; topics included
- 79-3656 Same; pilot projects with other states; agreements, provisions
- 79-3657 Same; return information confidential
- 79-3658 Same; legislative oversight committee established; composition; authorities and duties
- 79-3659 Same; department of revenue report required
- 79-3660 Sales taxation managed audit program; definitions
- 79-3661 Same; authorities and duties of director of taxation
- 79-3662 Same; selection of participants by director
- 79-3663 Same; taxpayer duties in managed audit
- 79-3664 Same; interest on liabilities reduced
- 79-3665 Interstate streamlined sales tax project; participation by the department of revenue; legislative participation
- 79-3666 Streamlined sales and use tax agreement conformity act; state sales tax rate changes, effect; notice; sellers relieved from liability to collect in certain circumstances, exceptions
- 79-3667 Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements
- 79-3668 Same; taxing jurisdiction and rate database, requirements
- 79-3669 Same; sourcing of retail sales; application of sourcing rules
- 79-3670 Same; sourcing rules
- 79-3671 Repealed Repealed
- 79-3672 Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions
- 79-3673 Same; sourcing rules for sale of telecommunication services; definitions
- 79-3674 Same; bad debt deductions from uncollectable taxable sales; requirements and procedures
- 79-3675 Same; confidentiality and privacy rights; requirements and procedures
- 79-3676 Same; computation of tax by sellers
- 79-3677 Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon
- 79-3678 Same; effective date of state or local sales or use tax rate changes for certain services
- 79-3679 Same; online registration system for sellers; requirements
- 79-3680 Same; amnesty for sellers who register; conditions; limitations
- 79-3681 Same; methods of remittances
- 79-3682 Same; citation of act; effective date
- 79-3683 Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances
- 79-3684 Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances
- 79-3685 Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances
- 79-3686 Same; bundled transactions
- 79-3690 Reserved
- 79-3691 Repealed Repealed
- 79-3692 Exempt organization identification numbers; requirements and procedures
- 79-3693 Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement
- 79-3694 Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision
- 79-3695 Rate of tax involving contracts for certain construction projects, requirements
- 79-3696 Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature
- 79-3697 State and local sales tax liability on sales of certain used motor vehicles; requirements of taxpayer; refunds
Article 37 — Kansas Compensating Tax
Article 38 — Cereal Malt Beverages And Malt Products (Not In Active Use)
Article 39 — Grain (Not In Active Use)
Article 40 — Municipal Tax Levies
Article 41 — Liquor Enforcement Tax
Article 42 — Mineral Severance Tax
- 79-4215 Repealed Repealed
- 79-4216 Mineral severance tax; definitions
- 79-4217 Mineral severance tax; imposition of tax; rate; measurement of production; exemptions
- 79-4218 Mineral severance tax; tax in addition to property tax
- 79-4219 Mineral severance tax; credit against tax
- 79-4220 Mineral severance tax; tax due and payable, when; persons liable for payment and collection; withholding by first purchaser; state lien on production, when
- 79-4221 Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest
- 79-4222 Mineral severance tax; tax withholding and remittance when title to minerals disputed
- 79-4223 Mineral severance tax; records required of mineral transporters
- 79-4224 Mineral severance tax; inspection of records by director, when; subpoena power, contempt
- 79-4225 Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns
- 79-4226 Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations
- 79-4227 Mineral severance tax; disposition of revenue; mineral production tax refund fund; special county mineral production tax fund; mineral production education fund; distribution of revenue to counties and school districts, procedure
- 79-4228 Same; rules and regulations
- 79-4229 Same; severability clause
- 79-4230 Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment
- 79-4231 Repealed Repealed
- 79-4232 Same; abolish fund on July 1, 2016
Article 43 — Interstate Tax Compacts
Article 44 — Financing Taxing Subdivisions (Not In Active Use)
Article 45 — Homestead Property Tax Refunds
Article 46 — Private Foundations
Article 48 — State Gaming Revenues
Article 50 — Aggregate Tax Levy Limitations
Article 51 — Motor Vehicles
Article 52 — Marijuana And Controlled Substances
Article 53 — Transient Guest Tax
Article 54 — Kansas Franchise Tax
Article 55 — Taxation Of Watercraft
Article 56 — Marketplace Facilitators