Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-32,117r
Unemployment compensation attributed to identity fraud exempt from Kansas income tax
Official textksrevisor.govlast amended
Notwithstanding any other provision of law, for any individual whose identity was fraudulently used to secure unemployment compensation, if such individual never received such compensation, such compensation shall not be considered gross income and shall not be taxable for Kansas income tax purposes after determination by the department of labor that the benefits were obtained fraudulently by another individual.
Amendment history
L. 2021, ch. 93, § 5; July 1.
Source: view the official text
In this article (40 sections)
- 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
- 79-32,117d · Compensation of persons missing in action or prisoners of…
- 79-32,117e · Federal income tax rebate exempt from Kansas income tax
- 79-32,117f · Repealed
- 79-32,117g · Repealed
- 79-32,117h · Repealed
- 79-32,117i · Repealed
- 79-32,117j · Repealed
- 79-32,117k · Repealed
- 79-32,117l · Repealed
- 79-32,117m · Repealed
- 79-32,117n · Repealed
- 79-32,117o · Repealed
- 79-32,117p · Repealed
- 79-32,117q · Repealed
- 79-32,117r · Unemployment compensation attributed to identity fraud…
- 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- 79-32,127 · Repealed
- 79-32,128 · Individual who is Kansas resident for part of year,…
- 79-32,129 · Partners, not partnership, subject to tax
- 79-32,130 · Partners and partnerships; federal income tax provisions…
- 79-32,131 · Partnership modification for a partner
- 79-32,132 · Repealed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…
- 79-32,136 · Kansas taxable income of a nonresident estate or trust
- 79-32,137 · Share of a nonresident estate, trust or beneficiary in…
- 79-32,138 · Kansas taxable income of corporations; addition and…
- 79-32,139 · Taxation of subchapter S corporate income