Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-32,100f
Withholding tax; temporarily teleworking employees during COVID-19 pandemic
Official textksrevisor.govlast amended
For the period of January 1, 2021, through December 31, 2022, for wages paid to employees who are temporarily teleworking in a state other than their primary work location, employers shall have the option to continue to withhold income taxes based on the state of the employee's primary work location and not based on the state in which the employee is teleworking or otherwise working during the COVID-19 pandemic. If any provisions of K.S.A. 79-3296 , and amendments thereto, are in conflict with the provisions of this section, the provisions of this section shall control.
Amendment history
L. 2021, ch. 101, § 9; May 27.
Source: view the official text
In this article (40 sections)
- 79-32,100 · Same; nondeductibility of withholding; credit allowed;…
- 79-32,100a · Withholding tax; deduction by payer required
- 79-32,100b · Same; liability of employer or payer for payment; employee…
- 79-32,100c · Same; failure to withhold, consequences; persons…
- 79-32,100d · Same; withholding amounts method of calculation;…
- 79-32,100e · Repealed
- 79-32,100f · Withholding tax; temporarily teleworking employees during…
- 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…
- 79-32,105 · Withholding tax; moneys paid to state treasurer; amounts…
- 79-32,106 · Employers' and fiduciaries' liability for tax required to…
- 79-32,107 · Penalties and interest for noncompliance, exception to…
- 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…
- 79-32,108 · Severability; captions
- 79-32,108a · Withholding registration certificate required; procedure
- 79-32,109 · Definitions
- 79-32,109a · Repealed
- 79-32,109b · Repealed
- 79-32,110 · Tax imposed; classes of taxpayers; schedules of tax rates.…
- 79-32,110a · Tax imposed on ordinary income portions of lump sum…
- 79-32,110b · Tax imposed; classes of taxpayers; schedules of tax rates.…
- 79-32,110c · Adjustment of tax rates; modification of income tax and…
- 79-32,110d · Certification of excess corporate income tax receipts;…
- 79-32,111 · Credits against tax
- 79-32,111a · Repealed
- 79-32,111b · Repealed
- 79-32,111c · Credit against tax for household and dependent care…
- 79-32,112 · Repealed
- 79-32,112a · Secretary of revenue authorized to promulgate tax tables…
- 79-32,113 · Exempted organizations; requirements and restrictions;…
- 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…
- 79-32,117a · Compensation of persons missing in action or prisoners of…
- 79-32,117b · Same; abatement and refund of taxes paid; claims
- 79-32,117c · Same; compensation defined