Chapter 79 — TAXATION

79-1021. History: L. 1978, ch. 420, § 6; L. 1979, ch. 313, § 3; L. 1981, ch. 376, § 4; Repealed, L. 1988, ch. 374, § 6; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archive…

79-1022. History: L. 1978, ch. 420, § 7; L. 1982, ch. 298, § 22; L. 1985, ch. 61, § 3; Repealed, L. 1988, ch. 374, § 6; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archive…

79-1023. History: L. 1978, ch. 420, § 8; Repealed, L. 1988, ch. 374, § 6; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Do…

[Repealed or reserved.]

79-1101. History: L. 1919, ch. 306, § 1; R.S. 1923, 79-1101; L. 1925, ch. 276, § 1; L. 1930, ch. 16, § 1; L. 1931, ch. 304, § 1; L. 1959, ch. 365, § 19; Repealed, L. 1963, ch. 463, § 10; January 1, 1964. Source or prior law: L. 1866, ch. 118, § 51; G.S. 1868, ch. 107, §§ 23, 24; …

79-1101a. Revisor's Note: Transferred to 79-1103, 79-1104. 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 Law…

79-1101c. History: L. 1931, ch. 304, § 2; L. 1959, ch. 372, § 1; Repealed, L. 1963, ch. 463, § 10; January 1, 1964. Revisor's Note: Later act, see 79-1106 et seq. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings R…

79-1102. History: L. 1931, ch. 304, § 4; Repealed, L. 1963, ch. 463, § 10; January 1, 1964. Revisor's Note: Later act, see 79-1106 et seq. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archi…

79-1103. History: L. 1930, ch. 16, § 2; L. 1958, ch. 23, § 1 (Special Session); L. 1959, ch. 365, § 20; L. 1960, ch. 56, § 1; L. 1963, ch. 464, § 1; L. 1973, ch. 391, § 3; L. 1982, ch. 396, § 1; L. 1987, ch. 319, § 5; L. 1988, ch. 356, § 318; Repealed, L. 1995, ch. 130, § 3; Apri…

79-1105a. History: L. 1973, ch. 391, § 1; L. 1982, ch. 396, § 2; L. 1988, ch. 356, § 319; Repealed, L. 1995, ch. 130, § 3; April 20. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Se…

79-1105b. History: L. 1973, ch. 391, § 4; Repealed, L. 1995, ch. 130, § 3; April 20. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…

79-1105c. Taxation of the business of banking; prohibiting certain taxes; right to protest payment of taxes. (a) No taxes shall be levied under the provisions of K.S.A. 79-1103 and 79-1105a, and amendments thereto, for taxable year 1995 and any year thereafter. (b) No county appr…

79-1106. Taxation of national banking associations, banks, trust companies and savings and loan associations; purpose of act. It is hereby declared to be the intention of the legislature to levy a tax on national banking associations, banks, trust companies, federally chartered s…

79-1107. National banking associations and state banks; computation of tax; rate of imposed. (a) Every national banking association and state bank located or doing business within the state shall pay to the state for the privilege of doing business within the state a tax accordin…

79-1108. Trust companies and savings and loan associations; tax computation of; rate of imposed. (a) Every trust company and savings and loan association located or doing business within the state shall pay to the state for the privilege of doing business within the state a tax a…

79-1108a. History: L. 1968, ch. 142, § 3; L. 1972, ch. 342, § 89; Repealed, L. 1987, ch. 374, § 4; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

79-1109. "Net income" defined; deductions. (a) As used in this act, "net income" means the Kansas taxable income of corporations as defined in K.S.A. 79-32,138, and amendments thereto, determined without regard to the provisions of K.S.A. 79-32,139, and amendments thereto, and th…

79-1109a. Application of K.S.A. 79-1107 and 79-1109. The provisions of K.S.A. 79-1107 and 79-1109 shall be applicable to all taxable years commencing after December 31, 1979. History: L. 1979, ch. 314, § 10; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policie…

79-1110. Taxation of national banking associations, banks, trust companies and savings and loan associations; procedure for returns; tax payment; laws applicable. Every national banking association, bank, trust company, and savings and loan association subject to taxation under t…

79-1110a. Application of K.S.A. 79-1110. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1979. History: L. 1980, ch. 309, § 2; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents A…

79-1111. Same; administration of act; rules and regulations. The director of taxation shall administer this act. The secretary of revenue shall adopt rules and regulations for the administration of this act. History: L. 1963, ch. 463, § 6; L. 1972, ch. 342, § 90; July 1. Previous…

79-1112. Disposition of tax moneys; privilege tax refund fund established; refunds. (a) The director of taxation shall remit all tax moneys collected under the provisions of this act to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments theret…

79-1113. National banking associations and banks and corporations holding stock therein; exemption from intangibles tax. Shares, shares of stock or other evidence of ownership of national banking associations and banks located or doing business within the state, and all income th…

79-1114. History: L. 1963, ch. 463, § 9; Repealed, L. 1979, ch. 314, § 12; 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 …

79-1115. Application of K.S.A. 79-1107 and 79-1108. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1970. History: L. 1970, ch. 382, § 3; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC …

79-1116. Application of K.S.A. 79-1107, 79-1108 and 79-1109. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1972. History: L. 1972, ch. 360, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Arch…

79-1117. Credit against tax for making certain property used in trade or business or held for production of income accessible to persons with a disability; amount; carryover to subsequent taxable years. Any taxpayer who makes expenditures for the purpose of making all or any port…

79-1118. History: L. 1978, ch. 409, § 6; L. 1980, ch. 310, § 4; L. 1983, ch. 316, § 1; Repealed, L. 1996, ch. 109, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session…

79-1119. Reports, statements, lists and returns; preservation; confidentiality, exceptions; performance of certain activities by administrative personnel unlawful; penalties for violations. (a) All reports, statements, lists and returns required under the provisions of article 11…

79-1120. Recapture tax; definitions. As used in K.S.A. 79-1120 to 79-1125, unless the context otherwise requires: (a) "Refund" means a reimbursement by the director of taxation of taxes paid pursuant to the provisions of K.S.A. 79-1106 et seq., including any interest accrued ther…

79-1121. Same; imposition; computation of amount. A recapture tax, in an amount computed as herein provided, shall be imposed on any refund, as defined in K.S.A. 79-1120, received by any national banking association, state bank, trust company or savings and loan association, in t…

79-1122. Same; time for assessment and payment; penalties. The tax imposed under K.S.A. 79-1121 shall be assessed by the director of taxation within sixty (60) days of the payment of a refund. Every national banking association, state bank, trust company or savings and loan assoc…

79-1123. Administration of act; rules and regulations. The director of taxation shall administer this act. The secretary of revenue may adopt rules and regulations for the administration of this act. History: L. 1979, ch. 314, § 6; July 1. Previous | Next LEGISLATIVE COORDINATING…

79-1124. Same; disposition of moneys; refunds. (a) The director of taxation shall remit all tax moneys collected under the provisions of K.S.A. 79-1120 to 79-1125, and amendments thereto, to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments t…

79-1125. History: L. 1979, ch. 314, § 8; July 1; Expired, December 31, 1984. 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…

79-1126. Credit against tax for interest rate reduction for agricultural production loan. (a) On and after the effective date of this act and prior to July 1, 1990, a state bank or national banking association which extends or renews an agricultural production loan under the prov…

79-1126a. Credit against tax for interest rate reductions on certain agricultural production loans. (a) On and after the effective date of this act and prior to July 1, 2004, a state bank or national banking association which extends or renews an agricultural production loan unde…

79-1127. Estimated tax; manner of payment; penalties. (a) Every national banking association, bank, trust company, and savings and loan association subject to taxation under article 11 of chapter 79 of the Kansas Statutes Annotated whose tax liability can reasonably be expected t…

79-1128. Allocation and apportionment of income of financial institutions engaged in multi-state business activities; definitions. As used in K.S.A. 79-1128 through 79-1132, unless the context otherwise requires: (a) "Billing address" means the location indicated in the books and…

79-1129. Procedures and methodology in determining allocable and apportionable income; computation of certain deductions from income; filing of certain statements with secretary. (a) Except as otherwise specifically provided, a financial institution whose business activity is tax…

79-1130. Same; receipts factor defined and described. (a) General. The receipts factor is a fraction, the numerator of which is the receipts of the taxpayer in this state during the taxable year and the denominator of which is the receipts of the taxpayer within and without this …

79-1131. Same; property factor defined and described. (a) General. The property factor is a fraction, the numerator of which is the average value of real property and tangible personal property rented to the taxpayer that is located or used within this state during the taxable ye…

79-1132. Same; payroll factor defined and described. (a) General. The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation and the denominator of which is the total compensation paid f…

79-1133. Tax upon cessation of business as financial institution; computation. For taxpayers described in K.S.A. 79-1106, and amendments thereto, a tax is hereby imposed for the privilege of engaging in transactions or activity incidental or related to the cessation of doing busi…

79-1134. Supplemental to K.S.A. 79-1106 et seq. K.S.A. 79-1128 through 79-1133 shall be and constitute a part of and shall be supplemental to the privilege tax statutes enacted at K.S.A. 79-1106 et seq., and amendments thereto. History: L. 1996, ch. 270, § 8; July 1. Previous | N…

79-1135. Consolidated returns or combined reports required, when. (a) Any taxpayer described in K.S.A. 79-1106, and amendments thereto, which owns, capitalizes or utilizes an affiliate with one of the affiliate's purposes being to make, hold or manage for, or on behalf of, the ta…

79-1136. Application of act. The provisions of this act shall apply to all taxable years commencing after December 31, 1997. History: L. 1998, ch. 194, § 4; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings…

79-1201. History: L. 1921, ch. 290, § 1; R.S. 1923, 79-1201; Repealed, L. 1970, ch. 184, § 12; January 1, 1971. Source or prior law: L. 1919, ch. 306, § 2. Revisor's Note: New act, see chapter 40, article 28. CASE ANNOTATIONS 1. Cited; Kansas laws taxing foreign insurance compani…

[Repealed or reserved.]

79-1301. Dogs as personalty; rights and restraints. A dog shall be considered as personal property and have all the rights and privileges and be subject to like lawful restraints as other livestock. History: L. 1913, ch. 331, § 1; R.S. 1923, 79-1301; L. 1963, ch. 465, § 1; April …