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us-ks/statute/chapter-79/article-32 — Income Tax · Axiom

Axiom
Kansas
Statutes
Chapter 79

Income Tax

Repealed
Repealed
Repealed
Taxpayer bill of rights and privileges
Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements
Same; duty of department to comply with taxpayer's designation of representative
Same; waiver of penalties
Same; closing letters
Same; department of revenue correspondence with taxpayer; requirements
Same; duty of department to comply with taxpayer's designation of representative
Same; waiver of penalties
Same; closing letters
Tax treatment of professional employer organizations; definitions
Reserved
Apportionment of net income; definitions
Repealed
Repealed
Same; allocation and apportionment
Same; taxpayer taxable in another state
Apportionment of net income; nonbusiness income allocation
Same; rents and royalties; extent of utilization of tangible personal property
Same; capital gains and losses from sales of property
Same; interest and dividends
Same; patent and copyright royalties
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
Same; property factor defined
Same; property owned or rented, value; net annual rate
Same; average value of property
Same; payroll factor
Same; compensation for services; when payment in state
Same; sales factor
Same; sales of tangible personal property in state
Apportionment of net income; sales in state; income-producing activity
Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion
Procedure for transitional adjustment for change of accounting methods of certain taxpayers
Election of treatment of income; timing; duration
Same; construction of act
Repealed
Repealed
Same; act supplemental to income tax act
Same; application of K.S.A. 79-3271 through 79-3292
Application of K.S.A. 79-3271, 79-3279 and 79-3288b
Application of K.S.A. 79-3271 and 79-3279
Withholding tax; title; relationship to Kansas income tax act
Withholding tax; injunctions
Same; bond to secure collection
Withholding tax; definitions
Withholding tax; employer's requirement to withhold; agreements of the secretary
Repealed
Repealed
Withholding tax from wages; employers' return filing requirements; remittance of tax, when
Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement
Same; nondeductibility of withholding; credit allowed; refunds
Withholding tax; deduction by payer required
Same; liability of employer or payer for payment; employee action prohibited
Same; failure to withhold, consequences; persons designated as employers
Same; withholding amounts method of calculation; agreements with other states and the federal government
Repealed
Withholding tax; temporarily teleworking employees during COVID-19 pandemic
Declaration of estimated tax, when; procedure
Same; time of filing of certain declarations
Time of payment of estimated tax
Amount paid upon declarations of estimated tax; payments as credit against income tax
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
Employers' and fiduciaries' liability for tax required to be withheld
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
Application of K.S.A. 79-32,107
Application of K.S.A. 79-32,101, 79-32,102, 79-32,103 and 79-32,107
Severability; captions
Withholding registration certificate required; procedure
Definitions
Repealed
Repealed
Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note]
Tax imposed on ordinary income portions of lump sum distributions from pension and other plans
Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note]
Adjustment of tax rates; modification of income tax and privilege tax rates; calculation and publication of rate reductions by secretary of revenue
Certification of excess corporate income tax receipts; reduction of corporate income tax rate; publication of income tax rates
Credits against tax
Repealed
Repealed
Credit against tax for household and dependent care expenses; limitation
Repealed
Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional
Exempted organizations; requirements and restrictions; electric and natural gas public utilities requirements
Accounting periods and methods
Rules pertaining to husbands and wives
Kansas taxable income of an individual
Kansas adjusted gross income of an individual; addition and subtraction modifications
Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax
Same; abatement and refund of taxes paid; claims
Same; compensation defined
Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms
Federal income tax rebate exempt from Kansas income tax
Repealed
Repealed
Repealed
Repealed
Repealed
Repealed

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