Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-32,148 Repealed
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79-32,148. History: L. 1970, ch. 393, § 3; Repealed, L. 1988, ch. 382, § 1; July 1. 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K.S.A. 79-32,149 Repealed
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79-32,149. History: L. 1971, ch. 310, § 2; Repealed, L. 1988, ch. 382, § 1; July 1. 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K.S.A. 79-32,150 Repealed
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79-32,150. History: L. 1971, ch. 309, § 2; Repealed, L. 1988, ch. 382, § 1; July 1. 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K.S.A. 79-32,151 Repealed
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79-32,151. History: L. 1971, ch. 311, § 2; Repealed, L. 1988, ch. 382, § 1; July 1. 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K.S.A. 79-32,152 Repealed
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79-32,152. History: L. 1972, ch. 374, § 3; Repealed, L. 1988, ch. 382, § 1; July 1. 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K.S.A. 79-32,152a Repealed
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79-32,152a. History: L. 1976, ch. 432, § 2; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…
K.S.A. 79-32,152b Repealed
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79-32,152b. History: L. 1977, ch 345, § 4; Repealed, L. 1988, ch. 382, § 1; July 1. 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. 79-32,152c Repealed
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79-32,152c. History: L. 1979, ch. 321, § 4; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…
K.S.A. 79-32,152d Repealed
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79-32,152d. History: L. 1980, ch. 316, § 15; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documen…
K.S.A. 79-32,152e Repealed
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79-32,152e. History: L. 1980, ch. 316, § 16; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documen…
K.S.A. 79-32,152f Repealed
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79-32,152f. History: L. 1980, ch. 318, § 5; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…
K.S.A. 79-32,152g Repealed
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79-32,152g. History: L. 1982, ch. 409, § 3; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…
K.S.A. 79-32,152h Repealed
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79-32,152h. History: L. 1982, ch. 412, § 3; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…
K.S.A. 79-32,152i Repealed
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79-32,152i. History: L. 1982, ch. 410, § 3; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…
K.S.A. 79-32,152j Repealed
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79-32,152j. History: L. 1982, ch. 411, § 3; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…
K.S.A. 79-32,152k Repealed
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79-32,152k. History: L. 1984, ch. 351, § 27; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documen…
K.S.A. 79-32,152l Application of act
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79-32,152l. Application of act. Except as otherwise more specifically provided, the provisions of this act shall be applicable to all taxable years commencing after December 31, 1987. History: L. 1988, ch. 381, § 20; July 1. Revisor's Note: For sections included in act, see Laws …
K.S.A. 79-32,152m Application of K
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79-32,152m. Application of K.S.A. 79-3230, 79-32,101 and 79-32,107. The provisions of K.S.A. 79-3230, 79-32,101 and 79-32,107 shall be applicable to all taxable years commencing after December 31, 1988. History: L. 1989, ch. 296, § 6; July 1. Previous | Next LEGISLATIVE COORDINAT…
K.S.A. 79-32,152n Application of K
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79-32,152n. Application of K.S.A. 79-32,176. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1988. History: L. 1989, ch. 298, § 2; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documen…
K.S.A. 79-32,152o Application of K
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79-32,152o. Application of K.S.A. 79-32,117. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1989. History: L. 1990, ch. 352, § 2; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documen…
K.S.A. 79-32,152p Application of K
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79-32,152p. Application of K.S.A. 79-32,110, 79-32,119 and 79-32,120. The provisions of the amendments to K.S.A. 79-32,110, 79-32,119 and 79-32,120 shall apply to all taxable years commencing after December 31, 1991. History: L. 1992, ch. 280, § 65; May 28. Previous | Next LEGISL…
K.S.A. 79-32,152q Application of K
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79-32,152q. Application of K.S.A. 79-32,117. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1991. History: L. 1992, ch. 247, § 2; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documen…
K.S.A. 79-32,152r Application of K
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79-32,152r. Application of K.S.A. 79-1117 and 79-32,176. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1993. History: L. 1994, ch. 173, § 4; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived…
K.S.A. 79-32,153 Credit against tax for establishment of qualified business facility; conditions; amount; limitations
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79-32,153. Credit against tax for establishment of qualified business facility; conditions; amount; limitations. (a) For taxable years commencing after December 31, 1997, any taxpayer who shall invest in a qualified business facility, as defined in subsection (b) of K.S.A. 79-32,…
K.S.A. 79-32,153a Repealed
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79-32,153a. History: L. 1989, ch. 297, § 1; Repealed, L. 1992, ch. 202, § 15; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documen…
K.S.A. 79-32,154 Same; definitions
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79-32,154. Same; definitions. As used in this act, the following words and phrases shall have the meanings respectively ascribed to them herein: (a) "Facility" shall mean any factory, mill, plant, refinery, warehouse, feedlot, building or complex of buildings located within the s…
K.S.A. 79-32,155 Same; election to defer credit
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79-32,155. Same; election to defer credit. A taxpayer entitled to the credit allowed by K.S.A. 79-32,153, and amendments thereto, may elect to defer the commencement of the ten-year period during which such credit is allowed to any taxable year not later than the third taxable ye…
K.S.A. 79-32,156 Same; claiming credit upon acquisition or lease of qualified business facility by related taxpayer; election; estate entitled to credit upon death of taxpayer
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79-32,156. Same; claiming credit upon acquisition or lease of qualified business facility by related taxpayer; election; estate entitled to credit upon death of taxpayer. (a) If a taxpayer, hereafter referred to in this section as "transferor," shall have established a qualified …
K.S.A. 79-32,157 Same; termination and resumption of operation of qualified business facility; credit allowable, when
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79-32,157. Same; termination and resumption of operation of qualified business facility; credit allowable, when. If a taxpayer has terminated the operation of a revenue producing enterprise at a qualified business facility prior to the expiration of the ten-year period during whi…
K.S.A. 79-32,158 Same; rules and regulations
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79-32,158. Same; rules and regulations. The secretary of revenue shall prescribe such rules and regulations as may be deemed necessary to carry out the purposes of this act. History: L. 1976, ch. 431, § 6; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies …
K.S.A. 79-32,159 Application of K
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79-32,159. Application of K.S.A. 79-32,111 and 79-32,153 through 79-32,158. The provisions of this act shall apply to all taxable years commencing after December 31, 1975. History: L. 1976, ch. 431, § 8; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 20…
K.S.A. 79-32,159a Application of K
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79-32,159a. Application of K.S.A. 79-32,153 and 79-32,154. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1977. History: L. 1978, ch. 411, § 3; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archiv…
K.S.A. 79-32,159b Applicability of 1986 amendments
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79-32,159b. Applicability of 1986 amendments. Any taxpayer who has invested in a qualified business facility and commenced commercial operations at such facility prior to the effective date of this act, shall be subject to the provisions of the acts of which this act is amendator…
K.S.A. 79-32,159c Application of K
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79-32,159c. Application of K.S.A. 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1985. History: L. 1986, ch. 385, § 8; July 1. Previous | Next LEGISLATIVE COOR…
K.S.A. 79-32,160 Title of act
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79-32,160. Title of act. This act shall be known as and may be cited as "the job expansion and investment credit act of 1976." History: L. 1976, ch. 431, § 9; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetin…
K.S.A. 79-32,160a Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties; transferability
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79-32,160a. Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties; transferability. (a) For taxable years commencing after December 31, 1999, and before January 1, 2012, any taxpayer who shall invest in a qua…
K.S.A. 79-32,160b Planned project within existing enterprise zone; tax election; prior act
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79-32,160b. Planned project within existing enterprise zone; tax election; prior act. Any taxpayer who has developed plans for the construction, reconstruction, enlarging or remodeling of a qualified business facility located within an enterprise zone or who has developed plans f…
K.S.A. 79-32,160c Application of act
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79-32,160c. Application of act. The provisions of this act affecting tax liability shall be applicable to all taxable years commencing after December 31, 1992. History: L. 1992, ch. 202, § 10; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived…
K.S.A. 79-32,160d Repealed
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79-32,160d. History: L. 1995, ch. 217, § 2; Repealed, L. 1996, ch. 52, § 1; March 28. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documen…
K.S.A. 79-32,160e Application of act
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79-32,160e. Application of act. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1995. History: L. 1996, ch. 207, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived L…
K.S.A. 79-32,160f Repealed
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79-32,160f. History: L. 1992, ch. 202, § 8; L. 1993, ch. 172, § 4; L. 1996, ch. 207, § 4; L. 1998, ch. 136, § 6; L. 2000, ch. 157, § 9; L. 2003, ch. 154, § 95; L. 2006, ch. 203, § 11; L. 2010, ch. 144, § 10; L. 2011, ch. 115, § 14; L. 2011, ch. 116, § 10; Repealed, L. 2013, ch. 1…
K.S.A. 79-32,160g Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act
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79-32,160g. Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act. Except as otherwise provided, for taxable years commencing after December 31, 2011, no credits may be earned through the Kansas enterprise zone act, K.…
K.S.A. 79-32,161 Repealed
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79-32,161. History: L. 1976, ch. 433, § 1; L. 1981, ch. 387, § 1; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…
K.S.A. 79-32,162 Repealed
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79-32,162. History: L. 1976, ch. 433, § 2; Repealed, L. 1988, ch. 382, § 1; July 1. 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. 79-32,163 Repealed
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79-32,163. History: L. 1976, ch. 433, § 3; L. 1981, ch. 387, § 2; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…
K.S.A. 79-32,165a Repealed
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79-32,165a. History: L. 1981, ch. 387, § 3; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…
K.S.A. 79-32,166 Repealed
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79-32,166. History: L. 1976, ch. 434, § 1; L. 1980, ch. 310, § 2; L. 1983, ch. 316, § 2; L. 1983, ch. 328, § 1; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF …
K.S.A. 79-32,167 Repealed
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79-32,167. History: L. 1976, ch. 434, § 2; L. 1980, ch. 310, § 3; L. 1983, ch. 316, § 3; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessi…
K.S.A. 79-32,168 Repealed
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79-32,168. History: L. 1976, ch. 434, § 3; L. 1977, ch. 346, § 1; L. 1983, ch. 316, § 4; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessi…
K.S.A. 79-32,169 Repealed
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79-32,169. History: L. 1976, ch. 434, § 4; L. 1977, ch. 346, § 2; L. 1980, ch. 310, § 1; L. 1983, ch. 316, § 5; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF …