Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-32,108
Severability; captions
If any section, subsection or clause of this act shall, for any reason, be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this act, but shall be confined in its operation to the section, subsection or clause involved in the controversy in which such judgment shall have been rendered, and it shall be presumed that the legislature would have enacted this law with the section, subsection or clause held to be invalid omitted. No caption of any section or set of sections shall in any way affect the interpretation of this act, or any part thereof.
Amendment history
L. 1965, ch. 525, § 16; January 1, 1966.
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- 79-32,100e · Repealed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- 79-32,109a · Repealed
- 79-32,109b · Repealed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- 79-32,111a · Repealed
- 79-32,111b · Repealed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