Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-32,276
Compensation obtained fraudulently by another individual; exclusion from gross income, when; fraud due to identity theft, reporting to department
# (a)
Notwithstanding any other provision of law, for any individual whose identity was fraudulently used to secure any type of 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 revenue that the compensation was obtained fraudulently by another individual.
# (b)
The department of revenue shall provide a method for any taxpayer subject to the Kansas income tax act to report to the department of revenue whether such taxpayer was a victim of fraud due to identity theft and whether such fraud resulted in the reporting of any income to the federal internal revenue service. The report shall include, but not be limited to, the amount of the income reported to the federal internal revenue service due to fraud, if known.
Amendment history
L. 2021, ch. 101, § 10; May 27.
Source: view the official text
In this article (40 sections)
- 79-32,256 · Carbon dioxide capture, sequestration or utilization…
- 79-32,257 · Citation of act
- 79-32,258 · Film production; credit for certain eligible production…
- 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,…
- 79-32,262 · Tax credit for certain capital investments in a business…
- 79-32,263 · Tax credit for property taxes paid by certain senior…
- 79-32,264 · Limitations on tax credits; credits allowed and amounts to…
- 79-32,265 · Limitation on income tax credits allowed; valid social…
- 79-32,266 · Tax credit for taxpayers who receive income from business…
- 79-32,267 · Tax credit for certain taxpayers domiciled in a rural…
- 79-32,268 · Continuation of certain nonrefundable credits pursuant to…
- 79-32,269 · Repealed
- 79-32,270 · Repealed
- 79-32,271 · Tax credit for certain taxpayers who purchased food in this…
- 79-32,272 · Native American veteran income tax refund; Native American…
- 79-32,273 · Citation of act; tax credit for certain years for purchases…
- 79-32,274 · Tax credit for contribution to Eisenhower foundation
- 79-32,275 · Tax credit for contributions to friends of cedar crest…
- 79-32,276 · Compensation obtained fraudulently by another individual;…
- 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…
- 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…
- 79-32,287 · Tax rate imposed; credit allowance; modifications and…
- 79-32,288 · Liability for tax
- 79-32,289 · Rules and regulations
- 79-32,290 · Tax credit for graduates of aerospace and aviation-related…
- 79-32,291 · Credit for qualified employer tuition reimbursement
- 79-32,292 · Credit for qualified employer for compensation paid to…
- 79-32,293 · Credit for qualified employee
- 79-32,294 · Rules and regulations
- 79-32,295 · Application of act