Chapter 79 — TAXATION

79-3257. History: L. 1961, ch. 454, § 2; Repealed, L. 1988, ch. 382, § 1; July 1.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…

79-3258. History: L. 1963, ch. 486, § 2; Repealed, L. 1988, ch. 382, § 1; July 1.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…

79-3259. History: L. 1963, ch. 484, § 2; Repealed, L. 1988, ch. 382, § 1; July 1.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…

79-3260. History: L. 1963, ch. 483, § 2; Repealed, L. 1988, ch. 382, § 1; July 1.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…

79-3261. History: L. 1965, ch. 521, § 2; L. 1965, ch. 522, § 1; Repealed, L. 1988, ch. 382, § 1; July 1.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 Sch…

79-3262. History: L. 1965, ch. 523, § 4; Repealed, L. 1988, ch. 382, § 1; July 1.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…

79-3263. History: L. 1965, ch. 524, § 2; Repealed, L. 1988, ch. 382, § 1; July 1.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…

79-3264. History: L. 1966, ch. 42, § 2 (Budget Session); Repealed, L. 1988, ch. 382, § 1; July 1.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…

79-3265. History: L. 1966, ch. 43, § 3 (Budget Session); Repealed, L. 1988, ch. 382, § 1; July 1.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…

79-3266. History: L. 1966, ch. 44, § 2 (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…

79-3267. History: L. 1971, ch. 307, § 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…

79-3268. Taxpayer bill of rights and privileges. Any taxpayer subject to the provisions of Chapter 79 of the Kansas Statutes Annotated shall be afforded the rights and privileges set forth in this section. Unless specifically provided otherwise, the provisions of this section sha…

79-3268a. Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements. (a) Any correspondence issued by the department of revenue to a taxpayer or the taxpayer's representative demanding payment of an assessment of any tax the imposition and collecti…

79-3268b. Same; duty of department to comply with taxpayer's designation of representative. In the event a taxpayer has designated a third party or other representative to discuss an income tax return upon the taxpayer's Kansas return, the department shall adhere and comply with …

79-3268c. Same; waiver of penalties. In addition to the authority to waive any civil penalty imposed by law for the violation of any law pertaining to any tax administered by the department of revenue, the secretary or the secretary's designee shall waive any such penalty upon th…

79-3268d. Same; closing letters. Upon a resolution of any assessment of tax, penalties and interest of any tax the imposition and collection of which is administered by the department, a closing letter evidencing such resolution shall be issued to the affected taxpayer or the tax…

79-3268e. Same; department of revenue correspondence with taxpayer; requirements. (a) Any correspondence issued by the department of revenue to a taxpayer or the taxpayer's representative demanding payment of an assessment of any tax the imposition and collection of which is admi…

79-3268f. Same; duty of department to comply with taxpayer's designation of representative. In the event a taxpayer has designated a third party or other representative to discuss an income tax return upon the taxpayer's Kansas return, the department shall adhere and comply with …

79-3268g. Same; waiver of penalties. In addition to the authority to waive any civil penalty imposed by law for the violation of any law pertaining to any tax administered by the department of revenue, the secretary or the secretary's designee shall waive any such penalty upon th…

79-3268h. Same; closing letters. Upon a resolution of any assessment of tax, penalties and interest of any tax the imposition and collection of which is administered by the department, a closing letter evidencing such resolution shall be issued to the affected taxpayer or the tax…

79-3269. Tax treatment of professional employer organizations; definitions. (a) As used in this section: (1) "Administrative fee" means those amounts charged by the professional employer organization to the client over and above amounts applied to the mandatory state and federal …

79-3270. Reserved. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHE…

79-3271. Apportionment of net income; definitions. As used in this act, unless the context otherwise requires: (a) For tax years commencing prior to January 1, 2008, "business income" means income arising from transactions and activity in the regular course of the taxpayer's trad…

79-3271a. History: L. 1963, ch. 485, § 1; L. 1980, ch. 316, § 6; L. 1991, ch. 283, § 1; L. 1996, ch. 264, § 1; L. 2002, ch. 186, § 6; L. 2003, ch. 154, § 94; Repealed, L. 2004, ch. 180, § 18; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived …

79-3271b. History: L. 1963, ch. 485, § 1; L. 1980, ch. 316, § 6; L. 1991, ch. 283, § 1; L. 1996, ch. 264, § 1; L. 2002, ch. 185, § 12; L. 2003, ch. 154, § 93; Repealed, L. 2004, ch. 180, § 18; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived…

79-3272. Same; allocation and apportionment. Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a financial organization or the rendering of purely personal services by an individual, shall allocate and ap…

79-3273. Same; taxpayer taxable in another state. For purposes of allocation and apportionment of income under this act, a taxpayer is taxable in another state if (1) in that state he or she is subject to a net income tax, a franchise tax measured by net income, a franchise tax f…

79-3274. Apportionment of net income; nonbusiness income allocation. Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as pro…

79-3275. Same; rents and royalties; extent of utilization of tangible personal property. (a) Net rents and royalties from real property located in this state are allocable to this state. (b) Net rents and royalties from tangible personal property are allocable to this state: (1) …

79-3276. Same; capital gains and losses from sales of property. (a) Capital gains and losses from sales of real property located in this state are allocable to this state. (b) Capital gains and losses from sales of tangible personal property are allocable to this state if (1) the…

79-3277. Same; interest and dividends. Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state. History: L. 1963, ch. 485, § 7; April 25. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Document…

79-3278. Same; patent and copyright royalties. (a) Patent and copyright royalties are allocable to this state: (1) if and to the extent that the patent or copyright is utilized by the payer in this state, or (2) if and to the extent that the patent or copyright is utilized by the…

79-3279. Apportionment of net income; apportionment of business income; requirements; procedure; use of single sales factor; computation of certain deductions from income; filing of certain statements with secretary. (a) For tax years commencing before January 1, 2027, all busine…

79-3280. Same; property factor defined. The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average va…

79-3281. Same; property owned or rented, value; net annual rate. Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpay…

79-3282. Same; average value of property. The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the director of taxation may require the averaging of monthly values during the tax period if reasonably required …

79-3283. Same; payroll factor. The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period. His…

79-3284. Same; compensation for services; when payment in state. Compensation is paid in this state if: (a) the individual's service is performed entirely within the state; or (b) the individual's service is performed both within and without the state, but the service performed w…

79-3285. Same; sales factor. The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period. For taxable years commenci…

79-3286. Same; sales of tangible personal property in state. Sales of tangible personal property are in this state if: (a) the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other condi…

79-3287. Apportionment of net income; sales in state; income-producing activity. Sales, other than sales of tangible personal property, are in this state if: (a) For tax years commencing before January 1, 2027: (1) The income-producing activity is performed in this state; or (2) …

79-3288. Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion. If the allocation and apportionment provisions of this act including the provisions of K.S.A. 79-3279, do not fairly represent the extent of the taxpayer's …

79-3288a. Procedure for transitional adjustment for change of accounting methods of certain taxpayers. (a) The secretary of revenue shall allow a transitional adjustment for change of methods of determining Kansas net income that shall apply only for those years a taxpayer determ…

79-3288b. Election of treatment of income; timing; duration. (a) Except as otherwise provided by subsections (b) and (c), the election allowed by subsection (a) of K.S.A. 79-3271, and amendments thereto, shall be filed by the taxpayer on or before the last day of the tax year imm…

79-3289. Same; construction of act. This act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. History: L. 1963, ch. 485, § 19; April 25. CASE ANNOTATIONS 1. Mentioned in action challenging order requiring multistat…

79-3290. History: L. 1963, ch. 485, § 20; L. 1972, ch. 374, § 2; Repealed, L. 1980, ch. 318, § 6; July 1. CASE ANNOTATIONS 1. Section does not constitute an unlawful delegation of legislative power. Missouri Pacific Railroad Co. v. McDonald, 207 Kan. 744, 745, 746, 747, 749, 750,…

79-3291. History: L. 1963, ch. 485, § 21; L. 1972, ch. 342, § 100; Repealed, L. 1980, ch. 318, § 6; July 1. CASE ANNOTATIONS 1. Mentioned in connection with an appeal upholding constitutionality of K.S.A. 79-3290. Missouri Pacific Railroad Co. v. McDonald, 207 Kan. 744, 746, 750,…

79-3292. Same; act supplemental to income tax act. This act shall be and constitute a part of and shall be supplemental to the Kansas income tax act. History: L. 1963, ch. 485, § 22; April 25. CASE ANNOTATIONS 1. Absence in UDITPA of reference to combined report method does not p…

79-3293. Same; application of K.S.A. 79-3271 through 79-3292. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1962. History: L. 1963, ch. 485, § 23; April 25. CASE ANNOTATIONS 1. Income from sale of oil and gas leases constituted …

79-3293a. Application of K.S.A. 79-3271, 79-3279 and 79-3288b. The provisions of K.S.A. 79-3271, 79-3279 and 79-3288b shall be applicable to all taxable years beginning after December 31, 1995. History: L. 1996, ch. 264, § 25; July 1. Previous | Next LEGISLATIVE COORDINATING COUN…