Agency 92, Article 12 — Income Tax

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-29. Revoked. (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-32,120; effective Jan. 1, 1968; amended May 1, 1982; revoked May 10, 2002.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-3. Revoked. (Authorized by K.S.A. 79-3236, 79-32,109; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-30. Revoked. (Authorized by K.S.A. 79-3236, 79-32,121; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-31. Revoked. (Authorized by K.S.A. 79-3236, 79-32,123; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-32. Revoked. (Authorized by K.S.A. 79-3236, 79-32,124; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-33. Revoked. (Authorized by K.S.A. 79-3236, 79-32,123; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-34. Revoked. (Authorized by K.S.A. 79-3236, 79-32,126; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-35. Revoked. (Authorized by K.S.A. 79-3236, 79-32,127; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-36. Revoked. (Authorized by K.S.A. 79-3236, 79-32,128; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-37. Revoked. (Authorized by K.S.A. 79-3236, 79-32,129; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-38. Revoked. (Authorized by K.S.A. 79-3236, 79-32,130; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-39. Revoked. (Authorized by K.S.A. 79-3236, 79-32,131; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-4. Revoked. (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-32,109; effective Jan. 1, 1968; amended May 1, 1982; amended May 10, 2002; revoked March 24, 2006.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-40. Revoked. (Authorized by K.S.A. 79-3236, 79-32,132; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-41. Revoked. (Authorized by K.S.A. 79-3236, 79-32,133; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-42. Revoked. (Authorized by K.S.A. 79-3236, 79-32,134; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-43. Revoked. (Authorized by K.S.A. 79-3236, 79-32,135; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-44. Revoked. (Authorized by K.S.A. 79-3236, 79-32,136; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-45. Revoked. (Authorized by K.S.A. 79-3236, 79-32,137; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-46. Revoked. (Authorized by K.S.A. 79-3236, 79-32,137; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-47. Distribution withholding. The fiduciary of a resident estate or trust shall within 30 days of the close of the taxable year of the estate or trust furnish or mail to the last known add…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-48. Revoked. (Authorized by K.S.A. 79-3236, 79-32,138; effective Jan. 1, 1968; amended Jan. 1, 1970; amended Jan. 1, 1972; amended Jan. 1, 1974; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-49. Revoked. (Authorized by K.S.A. 79-3236, 79-32,139; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-4a. Resident individual. (a) As used in this regulation, the term "Kansas resident" shall have the same meaning as that assigned to the term "resident individual" in K.S.A. 79-32,109, and …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-5. Revoked. (Authorized by K.S.A. 79-3236, K.S.A. 1967 Supp. 79-32,109; effective Jan. 1, 1968; revoked March 24, 2006.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-50. Revoked. (Authorized by K.S.A. 79-3236, 79-32,140; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-51. Revoked. (Authorized by K.S.A. 79-3236, 79-32,141; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-52. Consolidated returns. Corporations which are members of an affiliated group which do not derive their entire income from sources within Kansas and have filed a federal consolidated ret…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-53. Methods of determining income allocable to Kansas business. Any taxpayer having income from business activity which is taxable both within and without this state, other than activity a…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-54. Revoked. (Authorized by K.S.A. 79-3236, 79-32,143; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-55. Returns; who shall file. (a) Copies of the prescribed return forms shall, so far as possible, be furnished to taxpayers. A taxpayer shall not be excused from making a return solely bec…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-56. Revoked. (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-3220; effective Jan. 1, 1968; amended May 1, 1982; revoked May 10, 2002.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-57. Records and income tax forms. Every person subject to the tax, except persons whose gross income consists solely of salary, wages, or similar compensation for personal services rendere…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-58. Payment of tax; receipt; insufficient fund checks. (a) Upon request, a receipt shall be furnished by the director for each tax payment. In the case of payments made by check or money o…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-59. Revoked. (Authorized by K.S.A. 79-3226, 79-3236; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-6. Resident status of certain individuals. A person who is a resident of this state, does not terminate residency upon entering the armed services or peace corps of the United States. A me…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-60. Revoked. (Authorized by K.S.A. 79-3226, 79-3236; effective Jan. 1, 1968; revoked, L. 1980, ch. 344, May 1, 1980.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-61. Revoked. (Authorized by K.S.A. 79-3236; effective Jan. 1, 1968; amended Feb. 15, 1977; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-62. Revoked. (Authorized by K.S.A. 79-3228, 79-3236; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-63. Revoked. (Authorized by K.S.A. 79-3229, 79-3236; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-64. Claims for refund by taxpayers. Claims by the taxpayer for the refunding of taxes, interest, penalties, and additions to tax erroneously or illegally collected shall set forth in detai…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-65. Powers of the director of taxation. The director or his or her delegate shall be permitted to examine any books, papers, records, or memoranda of a taxpayer for the purpose of determin…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-66. Revoked. (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3233a, 79-3233b; effective Jan. 1, 1968; amended May 1, 1975; amended May 1, 1982; revoked July 27, 2001.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-66a. Abatement of final tax liabilities. (a) General. The authority of the secretary to abate all or part of a final tax liability shall be exercised only in cases in which there is seriou…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-67. Extension of time for filing returns. A six-month extension of time to file shall be granted by the director of taxation if at least 90% of the current year's tax liability is paid or …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-68. Revoked. (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3222; effective Jan. 1, 1968; amended Jan. 1, 1974; amended May 1, 1982; revoked May 10, 2002.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-69. Revoked. (Authorized by K.S.A. 79-3236, K.S.A. 1979 Supp. 79-3220; effective Jan. 1, 1968; amended Jan. 1, 1970; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; revoked, L. 1980, …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-7. Revoked. (Authorized by K.S.A. 79-3236; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-70. Revoked. (Authorized by K.S.A. 79-32,117a, 79-32,117b; effective Jan. 1, 1974; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-71. Business and nonbusiness income defined. In essence, all income which arises from the conduct of trade or business operations of a taxpayer is business income. For administrative purpo…