Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-3226a Repealed
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79-3226a. History: L. 1945, ch. 364, § 5; Repealed, L. 1988, ch. 382, § 1; July 1.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 Documents …
K.S.A. 79-3226b Repealed
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79-3226b. History: L. 1951, ch. 493, § 4; L. 1969, ch. 449, § 1; Repealed, L. 1988, ch. 382, § 1; July 1.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 Sc…
K.S.A. 79-3226c Repealed
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79-3226c. History: L. 1933, ch. 320, § 26; L. 1943, ch. 290, § 3; L. 1957, ch. 429, § 18; L. 1980, ch. 316, § 3; L. 1980, ch. 308, § 7; L. 1984, ch. 351, § 11; L. 1988, ch. 356, § 329; L. 1992, ch. 65, § 1; L. 1997, ch. 126, § 10; L. 2002, ch. 185, § 28; Repealed, L. 2003, ch. 15…
K.S.A. 79-3227 Repealed
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79-3227. History: L. 1933, ch. 320, § 27; Repealed, L. 1943, ch. 290, § 15; June 28. Revisor's Note: Later act, see 74-2426, 74-2427. CASE ANNOTATIONS 1. Jurisdiction of district court on appeal discussed and determined. Union Pac. Rld. Co. v. State Tax Comm., 145 Kan. 715, 727, …
K.S.A. 79-3228 Penalties and interest
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79-3228. Penalties and interest. (a) For all taxable years ending prior to January 1, 2002, if any taxpayer, without intent to evade the tax imposed by this act, shall fail to file a return or pay the tax, if one is due, at the time required by or under the provisions of this act…
K.S.A. 79-3228a Failure to file or filing of insufficient return, mandamus action permitted
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79-3228a. Failure to file or filing of insufficient return, mandamus action permitted. If any taxpayer fails to file a return or files an insufficient return under the provisions of the Kansas income tax act, and after notice from the director of taxation, refuses or neglects wit…
K.S.A. 79-3229 Jeopardy assessments, when; procedures; closing of taxable period
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79-3229. Jeopardy assessments, when; procedures; closing of taxable period. Whenever the director of taxation has reason to believe that a taxpayer liable for tax under any provisions of article 32 of chapter 79 of the Kansas Statutes Annotated is about to depart from the state o…
K.S.A. 79-3230 Periods of limitation; extension agreements; notice of agreement with internal revenue service
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79-3230. Periods of limitation; extension agreements; notice of agreement with internal revenue service. (a) The amount of income taxes imposed by this act shall be assessed within three years after the original return was filed, the tax as shown to be due on the return was paid …
K.S.A. 79-3231 Repealed
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79-3231. History: L. 1933, ch. 320, § 31; L. 1945, ch. 366, § 1; Repealed, L. 1965, ch. 525, § 17; January 1, 1966. CASE ANNOTATIONS 1. Payment under protest; judgment allowing interest affirmed. Muntzel v. State Commission of Revenue & Taxation, 179 Kan. 775, 780, 298 P.2d 272. …
K.S.A. 79-3232 Repealed
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79-3232. History: L. 1933, ch. 320, § 32; L. 1937, ch. 370, § 6; L. 1961, ch. 455, § 1; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. Revisor's Note: Later act, see 79-32,111. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archi…
K.S.A. 79-3233 Powers of secretary or designee
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79-3233. Powers of secretary or designee. (a) This act shall be administered by the secretary of revenue. For the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxpayer, the secretary shall have power t…
K.S.A. 79-3233a Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations
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79-3233a. Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations. (a) (1) Any taxpayer, such taxpayer's heirs, or legal representative may petition the secretary to abate all or part of any final income tax liability of the taxpayer. As used in this …
K.S.A. 79-3233b Compromise of delinquent income taxes of taxpayer; annual report by director; filing with the attorney general
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79-3233b. Compromise of delinquent income taxes of taxpayer; annual report by director; filing with the attorney general. (a) The secretary shall maintain a record of each abatement that reduces a final tax liability by $5,000 or more. Such record shall contain: (1) The name and …
K.S.A. 79-3233c Repealed
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79-3233c. History: L. 1965, ch. 528, § 1; Repealed, L. 1969, ch. 450, § 7; 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. 79-3233d Repealed
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79-3233d. History: L. 1969, ch. 450, § 1; Repealed, L. 1999, ch. 94, § 11; 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. 79-3233e Abatement of certain income tax liabilities
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79-3233e. Abatement of certain income tax liabilities. Delinquent individual or corporate tax indebtedness, including the penalty and interest thereon, arising under the Kansas income tax act, may be abated and removed from the accounts receivable file of the division of taxation…
K.S.A. 79-3233f Repealed
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79-3233f. History: L. 1969, ch. 450, § 3; Repealed, L. 1999, ch. 94, § 11; 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. 79-3233g Same; petition to state board of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated preserved as a public record.
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79-3233g. Same; petition to state board of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated preserved as a public record. (a) In all cases where the income tax liability exceeds the sum of $100 including penalties and intere…
K.S.A. 79-3233h Same; uncollectible accounts; death of individual or dissolution of corporation
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79-3233h. Same; uncollectible accounts; death of individual or dissolution of corporation. Any individual and corporate tax indebtedness, including the penalty and interest thereon which is determined by the secretary to be an uncollectible account by reason of the death of the p…
K.S.A. 79-3233i Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination
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79-3233i. Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination. Any individual and corporate tax indebtedness, including the penalty and interest thereon which has: (a) Been delinquent for more than five years, or (b) is in th…
K.S.A. 79-3233j Offset of tax overpayments against tax underpayments
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79-3233j. Offset of tax overpayments against tax underpayments. If the amount of any tax payment, estimated or otherwise, made during any calendar year or other taxable period exceeds the taxpayer's liability for which such payment was made, any excess shall be applied to any oth…
K.S.A. 79-3234 Tax information, report and returns; preservation; limits on dissemination and use; penalty for violations
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79-3234. Tax information, report and returns; preservation; limits on dissemination and use; penalty for violations. (a) All reports and returns required by this act shall be preserved for three years and thereafter until the director orders them to be destroyed. (b) Except in ac…
K.S.A. 79-3234a Repealed
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79-3234a. History: L. 1933, ch. 320, § 34; L. 1935, ch. 312, § 13; L. 1943, ch. 307, § 2; L. 1972, ch. 342, § 97; L. 1977, ch. 186, § 9; L. 1978, ch. 406, § 1; L. 1979, ch. 319, § 1; L. 1983, ch. 289, § 13; L. 1984, ch. 192, § 3; L. 1987, ch. 292, § 30; L. 1987, ch. 112, § 40; L.…
K.S.A. 79-3234b Repealed
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79-3234b. History: L. 1933, ch. 320, § 34; L. 1935, ch. 312, § 13; L. 1943, ch. 307, § 2; L. 1972, ch. 342, § 97; L. 1977, ch. 186, § 9; L. 1978, ch. 406, § 1; L. 1979, ch. 319, § 1; L. 1983, ch. 289, § 13; L. 1984, ch. 192, § 3; L. 1987, ch. 292, § 30; L. 1987, ch. 112, § 40; L.…
K.S.A. 79-3234c Repealed
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79-3234c. History: L. 1933, ch. 320, § 34; L. 1935, ch. 312, § 13; L. 1943, ch. 307, § 2; L. 1972, ch. 342, § 97; L. 1977, ch. 186, § 9; L. 1978, ch. 406, § 1; L. 1979, ch. 319, § 1; L. 1983, ch. 289, § 13; L. 1984, ch. 192, § 3; L. 1987, ch. 292, § 30; L. 1987, ch. 112, § 40; L.…
K.S.A. 79-3234d Repealed
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79-3234d. History: L. 1933, ch. 320, § 34; L. 1935, ch. 312, § 13; L. 1943, ch. 307, § 2; L. 1972, ch. 342, § 97; L. 1977, ch. 186, § 9; L. 1978, ch. 406, § 1; L. 1979, ch. 319, § 1; L. 1983, ch. 289, § 13; L. 1984, ch. 192, § 3; L. 1987, ch. 292, § 30; L. 1987, ch. 112, § 40; L.…
K.S.A. 79-3235 Collection of delinquent taxes; tax lien
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79-3235. Collection of delinquent taxes; tax lien. If any tax imposed by this act or any portion of such tax is not paid within 60 days after it becomes due, the secretary or the secretary's designee shall issue a warrant under the secretary's or the secretary's designee's hand a…
K.S.A. 79-3235a Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency
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79-3235a. Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency. (a) Notwithstanding any provision of K.S.A. 79-3235, and amendments thereto, to the contrary, the procedures set forth by this section shall apply to the issuance of any w…
K.S.A. 79-3235b Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency
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79-3235b. Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency. (a) Notwithstanding any provision of K.S.A. 79-3235, and amendments thereto, to the contrary, the procedures set forth by this section shall apply to the issuance of any w…
K.S.A. 79-3236 Rules and regulations
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79-3236. Rules and regulations. The secretary of revenue shall adopt rules and regulations not inconsistent with the provisions of this act, as necessary. History: L. 1933, ch. 320, § 36; L. 1972, ch. 342, § 98; July 1. Law Review and Bar Journal References: "Tax Advantages of Sm…
K.S.A. 79-3237 Repealed
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79-3237. History: L. 1933, ch. 320, § 37; Repealed, L. 1937, ch. 370, § 8; June 30. 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. 79-3238 Repealed
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79-3238. History: L. 1933, ch. 320, § 38; Repealed, L. 1965, ch. 525, § 17; January 1, 1966. 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. 79-3239 Severability
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79-3239. Severability. 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 its operation to…
K.S.A. 79-3240 Application of act
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79-3240. Application of act. This act shall apply to all incomes received on and after January 1, 1933, and shall take effect and be in force from and after its publication in the official state paper. History: L. 1933, ch. 320, § 40; March 29. Previous | Next LEGISLATIVE COORDIN…
K.S.A. 79-3241 Repealed
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79-3241. History: L. 1935, ch. 312, § 1; Repealed, L. 1988, ch. 382, § 1; July 1. CASE ANNOTATIONS 1. Section applied in holding K.S.A. 79-3230 inapplicable to 1933 taxes. S. H. Kress & Co. v. State Tax Comm., 150 Kan. 621, 623, 624, 95 P.2d 529. Previous | Next LEGISLATIVE COORD…
K.S.A. 79-3242 Repealed
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79-3242. History: L. 1937, ch. 370, § 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 School Finance Documents U…
K.S.A. 79-3243 Repealed
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79-3243. History: L. 1939, ch. 328, § 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 U…
K.S.A. 79-3244 Repealed
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79-3244. History: L. 1945, ch. 365, § 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 U…
K.S.A. 79-3245 Repealed
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79-3245. History: L. 1947, ch. 457, § 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 School Finance Documents U…
K.S.A. 79-3246 Repealed
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79-3246. History: L. 1949, ch. 480, § 6; 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 U…
K.S.A. 79-3247 Repealed
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79-3247. History: L. 1949, ch. 481, § 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 U…
K.S.A. 79-3248 Repealed
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79-3248. History: L. 1953, ch. 434, § 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 U…
K.S.A. 79-3249 Repealed
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79-3249. History: L. 1953, ch. 435, § 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 U…
K.S.A. 79-3250 Repealed
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79-3250. History: L. 1953, ch. 436, § 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 U…
K.S.A. 79-3251 Repealed
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79-3251. History: L. 1953, ch. 437, § 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 U…
K.S.A. 79-3252 Repealed
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79-3252. History: L. 1955, ch. 417, § 7; 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 U…
K.S.A. 79-3253 Repealed
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79-3253. History: L. 1958, ch. 63, § 3 (Budget Session); 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 Fin…
K.S.A. 79-3254 Repealed
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79-3254. History: L. 1958, ch. 30, § 3 (Special Session); 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 Fi…
K.S.A. 79-3255 Repealed
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79-3255. History: L. 1959, ch. 392, § 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 U…
K.S.A. 79-3256 Repealed
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79-3256. History: L. 1961, ch. 453, § 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 U…