Chapter 79 — TAXATION

79-32,213. History: L. 2002, ch. 85, § 2; L. 2006, ch. 104, § 1; Repealed, L. 2012, ch. 135, § 40; January 1, 2013.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 Archived Session Documents A…

79-32,214. Amended returns to be filed by taxpayers receiving certain refund of property taxes. Notwithstanding the statute of limitations provisions in K.S.A. 79-3230, and amendments thereto, any taxpayer receiving a refund of property taxes pursuant to K.S.A. 79-1705, after hav…

79-32,215. Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district. (a) For taxable years 2005, 2006 and 2007, any business firm which has entered into a partnership agreement pursuant to subsection (f) shall be allowe…

79-32,216. Citation of act. This act[*] shall be known and may be cited as the Kansas energy development act. History: L. 2006, ch. 209, § 40; July 1. * This act, see L. 2006, ch. 209 in the Comparative Table of Sections contained in the Constitutions volume of the Kansas Statute…

79-32,217. Refineries; credit for certain investments; definitions. As used in K.S.A. 79-32,217 through 79-32,220, and amendments thereto: (a) "Expansion of an existing refinery" means expansion which begins after December 31, 2005, of the capacity of an existing refinery by at l…

79-32,218. Same; amount of credit; requirements. (a) For taxable years commencing after December 31, 2005, and before January 1, 2011, any taxpayer who is awarded a tax credit under this act by the secretary of commerce and complies with the conditions set forth in this act and t…

79-32,219. Same; pass-through entities. (a) If a qualified investment is made by or transferred to a pass-through entity and the credit allowed by this act for a taxable year is greater than the entity's tax liability against which the tax credit may be applied, a shareholder, pa…

79-32,220. Same; claim for credit. To receive the credit awarded by this act, a taxpayer must claim the credit on the taxpayer's annual state income tax return or returns in the manner prescribed by the director of taxation. The taxpayer shall submit to the director a copy of the…

79-32,221. Same; accelerated depreciation, deduction. (a) In addition to the income tax credit allowable pursuant to K.S.A. 79-32,217 through 79-32,220, and amendments thereto, a taxpayer shall be entitled to a deduction from Kansas adjusted gross income with respect to the amort…

79-32,222. Same; credit for certain environmental compliance expenditures. (a) As used in this section: (1) "Refinery" has the meaning provided by K.S.A. 79-32,217, and amendments thereto. (2) "Qualified expenditures" means expenditures which the secretary of health and environme…

79-32,223. Crude oil or natural gas pipelines; credits for certain investments; definitions. As used in K.S.A. 79-32,223 through 79-32,226, and amendments thereto: (a) "New qualifying pipeline" means a qualifying pipeline, construction of which begins after December 31, 2005. (b)…

79-32,224. Same; amount of credit; requirements. (a) For taxable years commencing after December 31, 2005, and before January 1, 2011, any taxpayer who is awarded a tax credit under this act by the secretary of commerce and complies with the conditions set forth in this act and t…

79-32,225. Same; pass-through entities. (a) If a qualified investment is made by or transferred to a pass-through entity and the credit allowed by this act for a taxable year is greater than the entity's tax liability against which the tax credit may be applied, a shareholder, pa…

79-32,226. Same; claim for credit. To receive the credit awarded by this act, a taxpayer must claim the credit on the taxpayer's annual state income tax return or returns in the manner prescribed by the director of taxation. The taxpayer shall submit to the director a copy of the…

79-32,227. Same; accelerated depreciation, deduction. (a) In addition to the income tax credit allowable pursuant to K.S.A. 79-32,223 through 79-32,226, and amendments thereto, a taxpayer shall be entitled to a deduction from Kansas adjusted gross income with respect to the amort…

79-32,228. Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions. As used in K.S.A. 79-32,228 through 79-32,231, and amendments thereto: (a) "Expansion of an existing coal or coke gasification nitrogen fertilizer plant" mean…

79-32,229. Same; amount of credit; requirements. (a) For taxable years commencing after December 31, 2005, and before January 1, 2011, any taxpayer who is awarded a tax credit under this act by the secretary of commerce and complies with the conditions set forth in this act and t…

79-32,230. Same; pass-through entities. (a) If a qualified investment is made by or transferred to a pass-through entity and the credit allowed by this act for a taxable year is greater than the entity's tax liability against which the tax credit may be applied, a shareholder, pa…

79-32,231. Same; claim for credit. To receive the credit awarded by this act, a taxpayer must claim the credit on the taxpayer's annual state income tax return or returns in the manner prescribed by the director of taxation. The taxpayer shall submit to the director a copy of the…

79-32,232. Same; accelerated depreciation, deduction. (a) In addition to the income tax credit allowable pursuant to K.S.A. 79-32,228 through 79-32,231, and amendments thereto, a taxpayer shall be entitled to a deduction from Kansas adjusted gross income with respect to the amort…

79-32,233. Biomass-to-energy plants; credits for certain investments; definitions. As used in K.S.A. 79-32,233 through 79-32,236, and amendments thereto: (a) "Biomass" means any organic matter available on a renewable or recurring basis, including solid and liquid organic waste, …

79-32,234. Same; amount of credit; requirements. (a) For taxable years commencing after December 31, 2005, and before January 1, 2011, any taxpayer who is awarded a tax credit under this act by the secretary of commerce and complies with the conditions set forth in this act and t…

79-32,235. Same; pass-through entities. (a) If a qualified investment is made by or transferred to a pass-through entity and the credit allowed by this act for a taxable year is greater than the entity's tax liability against which the tax credit may be applied, a shareholder, pa…

79-32,236. Same; claim for credit. To receive the credit awarded by this act, a taxpayer must claim the credit on the taxpayer's annual state income tax return or returns in the manner prescribed by the director of taxation. The taxpayer shall submit to the director a copy of the…

79-32,237. Same; accelerated depreciation, deduction. (a) In addition to the income tax credit allowable pursuant to K.S.A. 79-32,233 through 79-32,236, and amendments thereto, a taxpayer shall be entitled to a deduction from Kansas adjusted gross income with respect to the amort…

79-32,238. Integrated coal gasification power plants; credits for certain investments; definitions. As used in K.S.A. 79-32,238 through 79-32,241, and amendments thereto: (a) "Commission" means the state corporation commission. (b) "Expansion of an existing integrated coal gasifi…

79-32,239. Same; amount of credit; requirements. (a) For taxable years commencing after December 31, 2005, and before January 1, 2011, any taxpayer who is awarded a tax credit under this act by the commission and complies with the conditions set forth in this act and the agreemen…

79-32,240. Same; pass-through entities. (a) If a qualified investment is made by or transferred to a pass-through entity and the credit allowed by this act for a taxable year is greater than the entity's tax liability against which the tax credit may be applied, a shareholder, pa…

79-32,241. Same; claim for credit. To receive the credit awarded by this act, a taxpayer must claim the credit on the taxpayer's annual state income tax return or returns in the manner prescribed by the director of taxation. The taxpayer shall submit to the director a copy of the…

79-32,242. History: L. 2006, ch. 170, § 22; 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 Archived Session Documents Archived School Financ…

79-32,243. Information required by taxpayer to claim income tax credits. (a) For tax years commencing after December 31, 2005, any taxpayer claiming credits pursuant to K.S.A. 74-50,132, 79-32,153 or 79-32,160a, and amendments thereto, as a condition for claiming and qualifying f…

79-32,244. Credit for compensation paid by employers to employees who are members of national guard and reserved forces. (a) For taxable years 2006, 2007 and 2008, an employer who employs a member of the Kansas army and air national guard or a member of a Kansas unit of the reser…

79-32,245. Renewable electric cogeneration facilities; credits for certain investments; definitions. As used in K.S.A. 79-32,245 through 79-32,249, and amendments thereto: (a) "New renewable electric cogeneration facility" means a renewable electric cogeneration facility which is…

79-32,246. Same; amount of credit; requirements. (a) For taxable years commencing after December 31, 2006, and before January 1, 2012, any taxpayer who is awarded a tax credit under this act by the secretary of commerce and complies with the conditions set forth in this act and t…

79-32,247. Same; pass-through entities. (a) If a qualified investment is made by or transferred to a pass-through entity and the credit allowed by this act for a taxable year is greater than the entity's tax liability against which the tax credit may be applied, a shareholder, pa…

79-32,248. Same; claim for credit. To receive the credit awarded by this act, a taxpayer must claim the credit on the taxpayer's annual state income tax return or returns in the manner prescribed by the director of taxation. The taxpayer shall submit to the director a copy of the…

79-32,249. Same; accelerated depreciation, deduction. (a) In addition to the income tax credit allowable pursuant to K.S.A. 79-32,245 through 79-32,248, and amendments thereto, a taxpayer shall be entitled to a deduction from Kansas adjusted gross income with respect to the amort…

79-32,250. Waste heat utilization system at electric generation facility; accelerated depreciation, deduction. (a) A taxpayer shall be entitled to a deduction from Kansas adjusted gross income with respect to the amortization of the amortizable costs of a waste heat utilization s…

79-32,251. Biofuel storage and blending equipment; credits for certain investments; definitions. As used in K.S.A. 79-32,251 through 79-32,255, and amendments thereto: (a) "Biofuel" means fuel made from organic matter, including solid and liquid organic waste, but excluding fuel …

79-32,252. Same; amount of credit; requirements. (a) For taxable years commencing after December 31, 2006, and before January 1, 2012, any taxpayer who is awarded a tax credit under this act by the secretary of commerce and complies with the conditions set forth in this act and t…

79-32,253. Same; pass-through entities. (a) If a qualified investment is made by or transferred to a pass-through entity and the credit allowed by this act for a taxable year is greater than the entity's tax liability against which the tax credit may be applied, a shareholder, pa…

79-32,254. Same; claim for credit. To receive the credit awarded by this act, a taxpayer must claim the credit on the taxpayer's annual state income tax return or returns in the manner prescribed by the director of taxation. The taxpayer shall submit to the director a copy of the…

79-32,255. Same; accelerated depreciation; deduction. (a) In addition to the income tax credit allowable pursuant to K.S.A. 79-32,251 through 79-32,254, and amendments thereto, a taxpayer shall be entitled to a deduction from Kansas adjusted gross income with respect to the amort…

79-32,256. Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction. (a) A taxpayer shall be entitled to a deduction from Kansas adjusted gross income with respect to the amortization of the amortizable costs of carbon dioxi…

79-32,257. Citation of act. K.S.A. 79-32,257 through 79-32,259, and amendments thereto, shall be known and may be cited as the Kansas film production tax credit act. History: L. 2007, ch. 184, § 3; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Arc…

79-32,258. Film production; credit for certain eligible production expenses; eligibility requirements; application. (a) Except as otherwise provided, for all taxable years commencing after December 31, 2006, a credit against the tax imposed by the Kansas income tax act shall be a…

79-32,259. Same; definitions. As used in K.S.A. 79-32,257 through 79-32,259, and amendments thereto: (a) "Direct production expenditure" means an expenditure incurred in the state of Kansas in the production of a Kansas film including: (1) Payment of wages, fringe benefits or fee…

79-32,260. Same; expiration of act; amount, limitations. (a) No tax credits authorized by K.S.A. 79-32,257 through 79-32,259, and amendments thereto, shall be allowed for any tax year commencing on or after January 1, 2013. (b) The total amount of tax credits which may be allowed…

79-32,261. Tax credit for certain contributions to community college, technical college or postsecondary educational institution. (a) (1) On and after July 1, 2008, any taxpayer who contributes in the manner prescribed by this paragraph to a community college located in Kansas fo…

79-32,262. Tax credit for certain capital investments in a business located in or near certain cities made within three years of occurrence of certain major disasters. (a) Subject to limitations contained herein, for tax years 2008, 2009 and 2010, any taxpayer who makes a capital…