Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-32,313 Tax credit for qualified housing projects; requirements; limitations; carryforward and transfer of credit; rules and regulations
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79-32,313. Tax credit for qualified housing projects; requirements; limitations; carryforward and transfer of credit; rules and regulations. (a) (1) For tax year 2022 and all tax years thereafter, a credit against the income tax liability imposed pursuant to the Kansas income tax…
K.S.A. 79-32,314 Loss of qualified housing project designation; notice
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79-32,314. Loss of qualified housing project designation; notice. (a) If the director determines that a project is not in substantial compliance with the requirements of this act or the agreement executed pursuant to K.S.A. 2025 Supp. 79-32,312, and amendments thereto, the direct…
K.S.A. 79-32,315 Annual report; contents
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79-32,315. Annual report; contents. (a) On or before January 31, 2023, and on or before January 31 of each year thereafter, the director shall transmit a report annually to the governor, the standing committee on commerce of the senate and the standing committee on commerce, labo…
K.S.A. 79-32,316 Pregnancy resource act tax credit; definitions; eligibility; limitations; certification of eligible charitable organizations; application for and allocation of credits.
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79-32,316. Pregnancy resource act tax credit; definitions; eligibility; limitations; certification of eligible charitable organizations; application for and allocation of credits. (a) This section shall be known and may be cited as the pregnancy resource act. (b) As used in this …
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K.S.A. 79-3201 Title
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79-3201. Title. The title of this act shall be "Kansas income tax act." History: L. 1933, ch. 320, § 1; March 29. CASE ANNOTATIONS 1. Constitutionality of the taxing of federal military retirement benefits examined and upheld. Barker v. State, 249 Kan. 186, 815 P.2d 46 (1991); Re…
K.S.A. 79-3202 Repealed
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79-3202. History: L. 1933, ch. 320, § 2; L. 1945, ch. 364, § 1; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. CASE ANNOTATIONS 1. Taxpayer on accrual basis; federal refund constitutes income for year when right to refund accrues (But see 1955 amendment of K.S.A. 79-3205). Be…
K.S.A. 79-3203 Repealed
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79-3203. History: L. 1933, ch. 320, § 3; L. 1957, ch. 504, § 1; L. 1958, ch. 30, § 1 (Special Session); L. 1965, ch. 521, § 1; Repealed, L. 1967, ch. 497, § 40; May 12. CASE ANNOTATIONS 1. Cited in discussing method of allocation of income of corporation operating within and with…
K.S.A. 79-3204 Repealed
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79-3204. History: L. 1933, ch. 320, § 4; L. 1959, ch. 390, § 1; L. 1966, ch. 42, § 1 (Budget Session); Repealed, L. 1967, ch. 497, § 42; January 1, 1968. CASE ANNOTATIONS 1. Mentioned; hospital association property held exempt from taxation under Kansas Constitution, article 11, …
K.S.A. 79-3205 Repealed
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79-3205. History: L. 1933, ch. 320, § 5; L. 1935, ch. 312, § 2; L. 1939, ch. 328, § 1; L. 1945, ch. 364, § 2; L. 1949, ch. 480, § 1; L. 1951, ch. 493, § 1; L. 1955, ch. 417, § 1; L. 1959, ch. 391, § 1; L. 1961, ch. 453, § 1; L. 1963, ch. 483, § 1; L. 1964, ch. 36, § 1 (Budget Ses…
K.S.A. 79-3206 Repealed
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79-3206. History: L. 1933, ch. 320, § 6; L. 1935, ch. 312, § 3; L. 1937, ch. 370, § 2; L. 1949, ch. 480, § 2; L. 1953, ch. 434, § 1; L. 1955, ch. 417, § 2; L. 1958, ch. 63, § 1 (Budget Session); L. 1960, ch. 59, § 1; L. 1963, ch. 484, § 1; L. 1965, ch. 523, § 2; L. 1966, ch. 44, …
K.S.A. 79-3206a Repealed
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79-3206a. History: L. 1959, ch. 392, § 1; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance …
K.S.A. 79-3207 Repealed
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79-3207. History: L. 1933, ch. 320, § 7; L. 1935, ch. 312, § 4; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Ar…
K.S.A. 79-3208 Repealed
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79-3208. History: L. 1933, ch. 320, § 8; L. 1949, ch. 480, § 3; L. 1953, ch. 435, § 1; L. 1959, ch. 393, § 1; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REV…
K.S.A. 79-3209 Repealed
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79-3209. History: L. 1933, ch. 320, § 9; L. 1935, ch. 312, § 5; L. 1949, ch. 481, § 1; L. 1965, ch. 524, § 1; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. CASE ANNOTATIONS 1. Cited in discussing method of allocation of income of corporation operating within and without stat…
K.S.A. 79-3210 Repealed
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79-3210. History: L. 1933, ch. 320, § 10; L. 1935, ch. 312, § 6; L. 1955, ch. 417, § 3; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archi…
K.S.A. 79-3211 Repealed
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79-3211. History: L. 1933, ch. 320, § 11; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance …
K.S.A. 79-3212 Repealed
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79-3212. History: L. 1933, ch. 320, § 12; L. 1935, ch. 312, § 7; L. 1953, ch. 436, § 1; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. CASE ANNOTATIONS 1. Mentioned; liquidating corporation subject to capital gains tax. Republic Natural Gas Co. v. Axe, 197 Kan. 91, 94, 415 P.…
K.S.A. 79-3213 Repealed
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79-3213. History: L. 1933, ch. 320, § 13; L. 1935, ch. 312, § 8; L. 1945, ch. 365, § 1; L. 1953, ch. 437, § 1; L. 1955, ch. 417, § 4; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. CASE ANNOTATIONS 1. Last sentence of ¶ d unconstitutional; classification held arbitrary and di…
K.S.A. 79-3214 Repealed
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79-3214. History: L. 1933, ch. 320, § 14; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance …
K.S.A. 79-3215 Repealed
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79-3215. History: L. 1933, ch. 320, § 15; L. 1935, ch. 312, § 9; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents A…
K.S.A. 79-3216 Repealed
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79-3216. History: L. 1933, ch. 320, § 16; L. 1935, ch. 312, § 10; L. 1945, ch. 365, § 2; L. 1955, ch. 417, § 5; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. CASE ANNOTATIONS 1. Discussed in holding last sentence of K.S.A. 79-3213, ¶ d created unreasonable classification and…
K.S.A. 79-3217 Repealed
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79-3217. History: L. 1933, ch. 320, § 17; Repealed, L. 1963, ch. 485, § 24; April 25. Revisor's Note: Later act providing for uniform division of income, see 79-3271 through 79-3292. CASE ANNOTATIONS 1. Section applies only where books clearly reflect income and deductions. Union…
K.S.A. 79-3218 Repealed
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79-3218. History: L. 1933, ch. 320, § 18; L. 1937, ch. 370, § 3; L. 1947, ch. 457, § 2; L. 1955, ch. 417, § 6; Repealed, L. 1963, ch. 485, § 24; April 25. Revisor's Note: Later act providing for uniform division of income, see 79-3271 through 79-3292. CASE ANNOTATIONS 1. Section …
K.S.A. 79-3219 Repealed
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79-3219. History: L. 1933, ch. 320, § 19; Repealed, L. 1963, ch. 485, § 24; April 25. CASE ANNOTATIONS 1. Deductions allowable to corporation operating within and without state determined; jurisdiction of commission; jurisdiction of district court on appeal. Union Pac. Rld. Co. v…
K.S.A. 79-3220 Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns
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79-3220. Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns. (a) (1) Each individual required to file a federal income tax return and any other individual whose gross income exceeds the sum of such individual's applicable Kansas standa…
K.S.A. 79-3221 Returns; form, place and time of filing; identifying number, social security numbers; tentative returns; extension of time; certain actions or proceedings authorized; definitions.
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79-3221. Returns; form, place and time of filing; identifying number, social security numbers; tentative returns; extension of time; certain actions or proceedings authorized; definitions. (a) All returns required by this act shall be made as nearly as practical in the same form …
K.S.A. 79-3221d Designation of income tax refund for nongame wildlife improvement program; form
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79-3221d. Designation of income tax refund for nongame wildlife improvement program; form. Each Kansas state individual income tax return form shall contain a designation as follows: Kansas nongame wildlife improvement program. Check if you wish to donate, in addition to your tax…
K.S.A. 79-3221e Disposition of moneys received pursuant to K
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79-3221e. Disposition of moneys received pursuant to K.S.A. 79-3221d; limitation on expenditures. (a) The director of taxation of the department of revenue shall determine annually the total amount designated for use in the Kansas nongame wildlife improvement program pursuant to …
K.S.A. 79-3221f Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds
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79-3221f. Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds. (a) For tax years 2000 and 2001, each Kansas state individual income tax return form shall contain a designation as follows: Kansas World War II Memorial Fund. Check if you wish to donate, i…
K.S.A. 79-3221g Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds
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79-3221g. Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds. (a) For all tax years commencing after December 31, 2001, each Kansas state individual income tax return form shall contain a designation as follows: Senior Citizen Meals…
K.S.A. 79-3221h Plant and animal disease and pest control fund; interest earnings; expenditures
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79-3221h. Plant and animal disease and pest control fund; interest earnings; expenditures. (a) All federal moneys received pursuant to federal assistance, federal-aid funds and federal-aid grant reimbursements related to the nongame wildlife improvement fund under the control, au…
K.S.A. 79-3221i Kansas military emergency relief fund checkoff; disposition of moneys
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79-3221i. Kansas military emergency relief fund checkoff; disposition of moneys. (a) For all tax years commencing after December 31, 2005, each Kansas state individual income tax return form shall contain a designation as follows: Kansas Military Emergency Relief Fund. Check if y…
K.S.A. 79-3221j Kansas breast cancer research fund checkoff; disposition of moneys; required report
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79-3221j. Kansas breast cancer research fund checkoff; disposition of moneys; required report. (a) For all tax years commencing after December 31, 2005, each Kansas individual income tax return form shall contain a designation as follows: Kansas Breast Cancer Research Fund. Check…
K.S.A. 79-3221k Kansas hometown heroes fund checkoff; disposition of moneys
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79-3221k. Kansas hometown heroes fund checkoff; disposition of moneys. (a) For all tax years commencing after December 31, 2011, each Kansas state individual income tax return form shall contain a designation as follows: Kansas Hometown Heroes Fund. Check if you wish to donate, i…
K.S.A. 79-3221m Kansas creative arts industries commission checkoff fund; disposition of moneys
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79-3221m. Kansas creative arts industries commission checkoff fund; disposition of moneys. (a) For the taxable years commencing after December 31, 2012, each Kansas state individual income tax return form shall contain a designation as follows: Kansas Creative Arts Industries Com…
K.S.A. 79-3221n Local school district contribution program checkoff; disposition of moneys
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79-3221n. Local school district contribution program checkoff; disposition of moneys. (a) For the tax years commencing after December 31, 2016, each Kansas state individual income tax return form shall contain a designation as follows: Local School District Contribution Program. …
K.S.A. 79-3221o Individual tax returns; preclusion from including line for reporting compensating use tax
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79-3221o. Individual tax returns; preclusion from including line for reporting compensating use tax. The director of taxation is hereby directed to not include a line for the remittance of sales tax on out-of-state and internet purchases on individual tax returns for tax years be…
K.S.A. 79-3221p Repealed
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79-3221p. History: L. 1933, ch. 320, § 21; L. 1945, ch. 364, § 3; L. 1951, ch. 493, § 2; L. 1966, ch. 43, § 2 (Budget Session); L. 1972, ch. 342, § 94; L. 1991, ch. 282, § 7; L. 1994, ch. 95, § 9; L. 2008, ch. 109, § 113; L. 2011, ch. 115, § 2; L. 2014, ch. 141, § 120; L. 2021, c…
K.S.A. 79-3221q Kansas historic site fund checkoff; disposition of moneys
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79-3221q. Kansas historic site fund checkoff; disposition of moneys. (a) For all tax years commencing after December 31, 2022, each Kansas state individual income tax return form shall contain a designation as follows: Kansas Historic Site Fund. Check if you wish to donate, in ad…
K.S.A. 79-3222 Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties
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79-3222. Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties. Every individual, partnership, corporation, joint stock company or association, or any other entity which does business in this state, which makes payments of income t…
K.S.A. 79-3222a Mining production payment reports required; withholding of production payments, procedures; penalties
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79-3222a. Mining production payment reports required; withholding of production payments, procedures; penalties. (a) In addition to the reporting requirement prescribed by K.S.A. 79-3222, and amendments thereto, complete reports shall be required to be filed with the director of …
K.S.A. 79-3223 Records and special returns
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79-3223. Records and special returns. If, in the judgment of the director, any taxpayer has failed to make returns and comply with such rules and regulations, as may from time to time be prescribed, the director may require such taxpayer to make return or keep such records as the…
K.S.A. 79-3224 Repealed
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79-3224. History: L. 1933, ch. 320, § 24; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. Revisor's Note: Later act, see 79-32,114. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived …
K.S.A. 79-3225 Time for payment of tax; cancellation of tax; extension of time; interest
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79-3225. Time for payment of tax; cancellation of tax; extension of time; interest. (a) All taxes imposed under the provisions of the "Kansas income tax act" shall be paid on the 15th day of the fourth month following the close of the taxable year. When the tax as shown to be due…
K.S.A. 79-3226 Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when
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79-3226. Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when. (a) As soon as practicable after the return is filed, the director of taxation shall examine it and shall determine the…