Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-3114 Repealed
0.6K chars
79-3114. History: L. 1931, ch. 311, § 6; L. 1967, ch. 495, § 1; L. 1974, ch. 438, § 2; L. 1976, ch. 425, § 3; Repealed, L. 1982, ch. 407, § 5; May 13. Source or prior law: L. 1925, ch. 277, § 6; L. 1927, ch. 326, § 6. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Polic…
K.S.A. 79-3115 Repealed
1.1K chars
79-3115. History: L. 1931, ch. 311, § 7; L. 1963, ch. 482, § 1; L. 1968, ch. 307, § 1; L. 1970, ch. 390, § 6; L. 1971, ch. 297, § 4; L. 1975, ch. 501, § 2; L. 1976, ch. 425, § 4; L. 1977, ch. 349, § 2; Repealed, L. 1982, ch. 407, § 5; May 13. Source or prior law: L. 1925, ch. 277…
K.S.A. 79-3118 Repealed
0.7K chars
79-3118. History: L. 1931, ch. 311, § 10; Repealed, L. 1959, ch. 388, § 7; March 12. Source or prior law: L. 1925, ch. 277, § 10; L. 1927, ch. 326, § 10. CASE ANNOTATIONS 1. Escaped assessments; conditions and requirements for imposing penalty hereunder not established. Allen v. …
K.S.A. 79-3118a Repealed
0.5K chars
79-3118a. History: L. 1959, ch. 388, § 4; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3118b Repealed
0.5K chars
79-3118b. History: L. 1959, ch. 388, § 5; L. 1970, ch. 390, § 7; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sc…
K.S.A. 79-3120a Repealed
0.9K chars
79-3120a. History: L. 1974, ch. 437, § 2; L. 1975, ch. 501, § 1; L. 1976, ch. 425, § 5; L. 1978, ch. 403, § 1; L. 1978, ch. 392, § 1; L. 1979, ch. 318, § 2; Repealed, L. 1982, ch. 407, § 5; May 13. CASE ANNOTATIONS 1. Exemptions specified in subsections (a), (b), (c) and (e) sati…
K.S.A. 79-3120b Repealed
0.5K chars
79-3120b. History: L. 1974, ch. 437, § 3; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3120c Repealed
0.5K chars
79-3120c. History: L. 1975, ch. 500, § 2; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3120d Repealed
0.5K chars
79-3120d. History: L. 1976, ch. 419, § 2; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3120e Repealed
0.5K chars
79-3120e. History: L. 1976, ch. 425, § 7; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3120f Repealed
0.5K chars
79-3120f. History: L. 1978, ch. 403, § 3; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3120g Repealed
0.5K chars
79-3120g. History: L. 1978, ch. 392, § 2; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3121 Exemption of refunded stamped secured debts from further taxation
1.1K chars
79-3121. Exemption of refunded stamped secured debts from further taxation. Any and all bonds, debentures or obligations for the payment of money issued by any state, foreign government, or political subdivision thereof, which have heretofore been stamped and rendered exempt from…
K.S.A. 79-3122 Certification and registration by county treasurer
1.7K chars
79-3122. Certification and registration by county treasurer. Any person owning or holding as trustee, agent or other legal representative any such secured debt, which has heretofore been stamped under the provisions of said chapter 327, Laws of Kansas 1927, may present in person,…
K.S.A. 79-3123 Notation; certification and registration fee
1.0K chars
79-3123. Notation; certification and registration fee. At the time of such certification and registration such county treasurer shall thereupon make a notation in the proper place in the book in his or her office which shows the original registration of such secured debt, to the …
K.S.A. 79-3124 "Refunded" defined
0.8K chars
79-3124. "Refunded" defined. The term "refunded" as used in this act shall be construed to include refunding, refinancing, extending the time of payment, or the issuance of securities in lieu of or in substitution of the original bond, debenture or obligation for the payment of m…
K.S.A. 79-3125 Perjury, penalty
0.8K chars
79-3125. Perjury, penalty. Any person who shall file with any county treasurer any false statement for the purpose of obtaining the registration of any secured debt not entitled to registration as provided by the above act shall be guilty of perjury, and upon conviction thereof s…
K.S.A. 79-32,100 Same; nondeductibility of withholding; credit allowed; refunds
2.1K chars
79-32,100. Same; nondeductibility of withholding; credit allowed; refunds. (a) The tax deducted and withheld under this act shall not be allowed as a deduction to the employer, payer, person or organization deducting and withholding tax or to the employee or payee in computing ta…
K.S.A. 79-32,100a Withholding tax; deduction by payer required
1.9K chars
79-32,100a. Withholding tax; deduction by payer required. (a) Every payer who is required under federal law to withhold upon payments other than wages as defined by K.S.A. 79-3295, and amendments thereto, shall deduct and withhold an amount to be determined in accordance with K.S…
K.S.A. 79-32,100b Same; liability of employer or payer for payment; employee action prohibited
1.7K chars
79-32,100b. Same; liability of employer or payer for payment; employee action prohibited. (a) Every employer, payer, person or organization required to deduct and withhold tax from wages of an employee, payments other than wages of a payee or from a distribution, under this act s…
K.S.A. 79-32,100c Same; failure to withhold, consequences; persons designated as employers
2.5K chars
79-32,100c. Same; failure to withhold, consequences; persons designated as employers. (a) If an employer, payer, person or organization deducting and withholding tax fails to deduct and withhold the tax as required under this act, and thereafter, the income tax against which the …
K.S.A. 79-32,100d Same; withholding amounts method of calculation; agreements with other states and the federal government
2.2K chars
79-32,100d. Same; withholding amounts method of calculation; agreements with other states and the federal government. (a) The amount to be withheld from wages as required by K.S.A. 79-3296, and amendments thereto, or from payments other than wages as required by K.S.A. 79-32,100a…
K.S.A. 79-32,100e Repealed
0.5K chars
79-32,100e. History: L. 2003, ch. 147, § 42; L. 2007, ch. 154, § 2; Repealed, L. 2014, ch. 86, § 9; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived …
K.S.A. 79-32,100f Withholding tax; temporarily teleworking employees during COVID-19 pandemic
1.1K chars
79-32,100f. Withholding tax; temporarily teleworking employees during COVID-19 pandemic. For the period of January 1, 2021, through December 31, 2022, for wages paid to employees who are temporarily teleworking in a state other than their primary work location, employers shall ha…
K.S.A. 79-32,101 Declaration of estimated tax, when; procedure
2.6K chars
79-32,101. Declaration of estimated tax, when; procedure. (a) At the time prescribed in this section: (1) Every individual shall pay estimated tax who can reasonably expect to owe, after withholding and credits, tax of at least $500 and who expects their withholding and credits t…
K.S.A. 79-32,102 Same; time of filing of certain declarations
2.5K chars
79-32,102. Same; time of filing of certain declarations. (a) "Corporations or individuals other than farmers or fishermen." Declarations of estimated tax required by K.S.A. 79-32,101 from corporations or individuals regarded as neither farmers nor fishermen for the purpose of tha…
K.S.A. 79-32,103 Time of payment of estimated tax
4.6K chars
79-32,103. Time of payment of estimated tax. (a) "General rule." The amount of estimated tax (as defined in K.S.A. 79-32,101(c)) with respect to a declaration required under K.S.A. 79-32,101 shall be paid, without any regard to an extension of time to file the prior year income t…
K.S.A. 79-32,104 Amount paid upon declarations of estimated tax; payments as credit against income tax
1.4K chars
79-32,104. Amount paid upon declarations of estimated tax; payments as credit against income tax. (a) The amount paid upon declarations of estimated tax under this act during any calendar year shall be allowed as a credit against the income tax otherwise imposed on the taxpayer b…
K.S.A. 79-32,105 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.
7.6K chars
79-32,105. 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. (a) The director shall remit the entire amount collected under the provisions of this act …
K.S.A. 79-32,106 Employers' and fiduciaries' liability for tax required to be withheld
2.2K chars
79-32,106. Employers' and fiduciaries' liability for tax required to be withheld. (a) The employer shall be liable to the state for the payment of the amount required to be deducted and withheld under this act but shall not be otherwise liable for the amount of any such payments.…
K.S.A. 79-32,107 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.
8.8K chars
79-32,107. 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. (a) All penalties and interest prescribed by K…
K.S.A. 79-32,107a Application of K
0.6K chars
79-32,107a. Application of K.S.A. 79-32,107. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1979. History: L. 1979, ch. 320, § 2; January 1, 1980. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LC…
K.S.A. 79-32,107b Application of K
0.6K chars
79-32,107b. Application of K.S.A. 79-32,101, 79-32,102, 79-32,103 and 79-32,107. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1981. History: L. 1981, ch. 385, § 5; January 1, 1982. Previous | Next LEGISLATIVE COORDINATING COUNC…
K.S.A. 79-32,108 Severability; captions
1.1K chars
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 i…
K.S.A. 79-32,108a Withholding registration certificate required; procedure
1.6K chars
79-32,108a. Withholding registration certificate required; procedure. It shall be unlawful for any employer to engage in business in this state without an income tax withholding registration certificate issued by the director of taxation. Application for such certificate shall be…
K.S.A. 79-32,109 Definitions
7.0K chars
79-32,109. Definitions. As used in this act, unless the context otherwise requires: (a) (1) Any term used in this act shall have the same meaning as when used in a comparable context in the federal internal revenue code. Any reference in this act to the "federal internal revenue …
K.S.A. 79-32,109a Repealed
0.5K chars
79-32,109a. History: L. 1970, ch. 393, § 4; Repealed, L. 1971, ch. 311, § 3; April 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docume…
K.S.A. 79-32,109b Repealed
0.7K chars
79-32,109b. History: L. 1967, ch. 497, § 2; L. 1968, ch. 233, § 2; L. 1969, ch. 453, § 1; L. 1970, ch. 393, § 1; L. 1971, ch. 311, § 1; L. 1977, ch. 105, § 43; L. 1978, ch. 407, § 1; L. 1984, ch. 351, § 17; L. 1987, ch. 292, § 31; Repealed, L. 1988, ch. 381, § 21; July 1. Previou…
K.S.A. 79-32,110 Tax imposed; classes of taxpayers; schedules of tax rates
5.2K chars
79-32,110. Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note] (a) Resident individuals. Except as otherwise provided by K.S.A. 79-3220(a), and amendments thereto, a tax is hereby imposed upon the Kansas taxable income of every resident individual, whi…
K.S.A. 79-32,110a Tax imposed on ordinary income portions of lump sum distributions from pension and other plans
1.2K chars
79-32,110a. Tax imposed on ordinary income portions of lump sum distributions from pension and other plans. In addition to the tax imposed by K.S.A. 79-32,110, and amendments thereto, there is hereby imposed for each taxable year, with respect to the income of every taxpayer, a t…
K.S.A. 79-32,110b Tax imposed; classes of taxpayers; schedules of tax rates
3.8K chars
79-32,110b. Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note] (a) Resident individuals. Except as otherwise provided by K.S.A. 79-3220(a), and amendments thereto, a tax is hereby imposed upon the Kansas taxable income of every resident individual, wh…
K.S.A. 79-32,110c Adjustment of tax rates; modification of income tax and privilege tax rates; calculation and publication of rate reductions by secretary of revenue
6.3K chars
79-32,110c. Adjustment of tax rates; modification of income tax and privilege tax rates; calculation and publication of rate reductions by secretary of revenue. (a) As used in this section: (1) "Adjusted consumer price ratio" means the fiscal year consumer price index divided by …
K.S.A. 79-32,110d Certification of excess corporate income tax receipts; reduction of corporate income tax rate; publication of income tax rates
1.8K chars
79-32,110d. Certification of excess corporate income tax receipts; reduction of corporate income tax rate; publication of income tax rates. (a) At the end of fiscal year 2028, the director of the budget, in consultation with the director of legislative research, shall certify the…
K.S.A. 79-32,111 Credits against tax
3.2K chars
79-32,111. Credits against tax. (a) The amount of income tax paid to another state by a resident individual, resident estate or resident trust on income derived from sources in another state, and included in Kansas adjusted gross income, shall be allowed as a credit against the t…
K.S.A. 79-32,111a Repealed
0.6K chars
79-32,111a. History: L. 1978, ch. 405, § 6; L. 1988, ch. 381, § 3; L. 2011, ch. 115, § 3; Repealed, L. 2012, ch. 135, § 40; January 1, 2013. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Arc…
K.S.A. 79-32,111b Repealed
0.7K chars
79-32,111b. History: L. 1982, ch. 409, § 2; L. 1984, ch. 351, § 18; Repealed, L. 1992, ch. 247, § 3; July 1. CASE ANNOTATIONS 1. Constitutionality of the taxing of federal military retirement benefits examined and upheld. Barker v. State, 249 Kan. 186, 191, 815 P.2d 46 (1991); Re…
K.S.A. 79-32,111c Credit against tax for household and dependent care expenses; limitation
1.6K chars
79-32,111c. Credit against tax for household and dependent care expenses; limitation. (a) There shall be allowed as a credit against the tax liability of a resident individual imposed under the Kansas income tax act an amount equal to 25% for tax years 2020 through 2023 and an am…
K.S.A. 79-32,112 Repealed
0.6K chars
79-32,112. History: L. 1967, ch. 497, § 5; L. 1971, ch. 312, § 1; L. 1972, ch. 342, § 104; L. 1975, ch. 502, § 1; Repealed, L. 1977, ch. 344, § 8; May 18. Source or prior law: 79-3221a, 79-3221b. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC …
K.S.A. 79-32,112a Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional
2.8K chars
79-32,112a. Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional. (a) The secretary of revenue is hereby authorized to promulgate tax tables for use by resident individuals or resident husbands and wives filing joint Kansas retur…
K.S.A. 79-32,113 Exempted organizations; requirements and restrictions; electric and natural gas public utilities requirements
3.8K chars
79-32,113. Exempted organizations; requirements and restrictions; electric and natural gas public utilities requirements. (a) A person or organization exempt from federal income taxation under the provisions of the federal internal revenue code shall also be exempt from the tax i…