Chapter 79, TAXATION

79-2974. Publication of administrative rulings of the department of revenue. The secretary of revenue shall make available in a medium readily accessible to taxpayers all administrative rulings of the department of revenue which affect the duties and responsibilities of taxpayers…

79-2975. Pending appeals, date for final determination. The secretary of revenue or the secretary's designee shall issue a written final determination for any appeal which is pending before the director on the effective date of this act on or before October 1, 1998. In the event …

79-2976. Property tax levied in 2003; state general fund; effective date. (a) There is hereby levied in the year 2003, a state tax of .6 mill upon all taxable tangible property in the state. Such tax levy shall be in addition to all other state tax levies authorized by law. Such …

79-2977. Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures. (a) (1) Notwithstanding the provisions of any other law to the contrary, with respect to the following taxes administered by the department of reven…

79-2978. Business machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue. (a) There is hereby established in the state treasury the business machinery and equipment tax reduction assistance fund which shall be administered…

79-2979. Telecommunications and railroad machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue. (a) There is hereby established in the state treasury the telecommunications and railroad machinery and equipment tax reducti…

79-2980. Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations. (a) Television broadcasters shall receive a credit from the county treasurer of the county in which digital television equipment is located, to…

79-2981. Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations. (a) Radio broadcasters shall receive a credit from the county treasurer of the county in which digital radio equipment is located, to apply only tow…

79-2982. Report to legislature on certain income tax credits and sales tax exemptions. Prior to January 1, 2017, the standing committee on assessment and taxation of the senate and the standing committee on taxation of the house of representatives shall review the income tax cred…

79-2983. Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures. (a) (1) Notwithstanding the provisions of any other law to the contrary, with respect to the following taxes administered by the department of reven…

79-2984. Tax compact with the Prairie Band Potawatomi Nation. (a) The compact relating to cigarette and tobacco sales, taxation and escrow collection between the Prairie Band Potawatomi Nation and the state of Kansas submitted by the governor to the senate and house of representa…

79-2985. Tax compact with the Iowa Tribe of Kansas and Nebraska. (a) The compact relating to cigarette and tobacco sales and taxation between the Iowa Tribe of Kansas and Nebraska and the state of Kansas submitted by the governor to the senate and the house of representatives of …

79-2986. Tax compact with the Kickapoo Tribe in Kansas. (a) The compact relating to cigarette and tobacco sales, taxation and escrow collection between the Kickapoo Tribe in Kansas and the state of Kansas submitted by the governor to the senate and house of representatives of the…

79-2987. Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska. (a) The compact relating to cigarette sales, taxation and escrow collection between the Sac and Fox Nation of Missouri in Kansas and Nebraska and the state of Kansas submitted by the governor to …

79-2988. Tax levy; approval to exceed revenue neutral rate by taxing subdivisions; requirements; notices and contents; public hearing; majority vote of governing body; requirements; duties of county clerk; costs; complaints; posting of budgets. (a) On or before June 15 each year,…

79-2989. Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing subdivisions; duties of county clerk; transfers from state general fund; administered by secretary of revenue. (a) For calendar years 2024, 2025 and 2026, if a county clerk has pr…

79-2990. Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses. The legislative post audit committee shall direct the legislative division of post audit to conduct a study of the …

79-3093. Act supplemental to motor fuel or special fuel tax laws. The terms and provisions of this act shall be wholly supplemental and in addition to any motor fuel or special fuel tax which has been heretofore or may hereafter be enacted, and said act shall and is hereby declar…

79-3094. Same; rate of tax; computation; allowances; exempt transactions; reports; extent and effective date of tax. There is hereby levied upon all motor fuels used, sold or delivered in this state for any purpose whatsoever a tax of two cents (2¢) per gallon or fraction thereof…

79-3095. Same; disposition of tax collected. All of the tax collected under the provisions of this act shall be remitted by the director of taxation to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remit…

79-3096. Same; allocations to counties from highway fund, when; limitations. In the event of and as of the date of the discontinuance by the federal government of the distribution of moneys to the state of Kansas for use, after matching, upon federal aid secondary roads, then and…

79-3097. Same; administration and enforcement; application of ch. 79, art. 34. For the purposes of administration and enforcement of this act the law as set out in sections 79-3401 to 79-3407, inclusive; 79-3409 to 79-3424, inclusive; 79-3426 and 79-3453 to 79-3463, inclusive, of…

79-3109b. Purpose for intangible property tax exemption. In recognition that relief from the burden of property taxation upon money, notes and other evidence of debt will promote saving and encourage the development of individual initiative in providing for one's own current and …

79-3109c. Property exempt from taxation; money, notes and other evidence of debt. Money, notes and other evidence of debt are hereby exempt from all ad valorem and other property taxes levied under the laws of the state of Kansas. History: L. 1982, ch. 407, § 2; May 13. Cross Ref…

79-3109d. Definitions. When used in this act the following terms shall have the meanings ascribed to them in this section: (a) "Money" means gold and silver coin, United States treasury notes, and other forms of currency in common use; (b) "notes and other evidence of debt" means…

79-3109e. Application of K.S.A. 79-3109b through 79-3109e, inclusive. The provisions of this act shall apply to all taxable years commencing after December 31, 1981. History: L. 1982, ch. 407, § 4; May 13.

79-3121. Exemption of refunded stamped secured debts from further taxation. Any and all bonds, debentures or obligations for the payment of money issued by any state, foreign government, or political subdivision thereof, which have heretofore been stamped and rendered exempt from…

79-3122. Certification and registration by county treasurer. Any person owning or holding as trustee, agent or other legal representative any such secured debt, which has heretofore been stamped under the provisions of said chapter 327, Laws of Kansas 1927, may present in person,…

79-3123. Notation; certification and registration fee. At the time of such certification and registration such county treasurer shall thereupon make a notation in the proper place in the book in his or her office which shows the original registration of such secured debt, to the …

79-3124. "Refunded" defined. The term "refunded" as used in this act shall be construed to include refunding, refinancing, extending the time of payment, or the issuance of securities in lieu of or in substitution of the original bond, debenture or obligation for the payment of m…

79-3125. Perjury, penalty. Any person who shall file with any county treasurer any false statement for the purpose of obtaining the registration of any secured debt not entitled to registration as provided by the above act shall be guilty of perjury, and upon conviction thereof s…

79-32,100. Same; nondeductibility of withholding; credit allowed; refunds. (a) The tax deducted and withheld under this act shall not be allowed as a deduction to the employer, payer, person or organization deducting and withholding tax or to the employee or payee in computing ta…

79-32,100a. Withholding tax; deduction by payer required. (a) Every payer who is required under federal law to withhold upon payments other than wages as defined by K.S.A. 79-3295, and amendments thereto, shall deduct and withhold an amount to be determined in accordance with K.S…

79-32,100b. Same; liability of employer or payer for payment; employee action prohibited. (a) Every employer, payer, person or organization required to deduct and withhold tax from wages of an employee, payments other than wages of a payee or from a distribution, under this act s…

79-32,100c. Same; failure to withhold, consequences; persons designated as employers. (a) If an employer, payer, person or organization deducting and withholding tax fails to deduct and withhold the tax as required under this act, and thereafter, the income tax against which the …

79-32,100d. Same; withholding amounts method of calculation; agreements with other states and the federal government. (a) The amount to be withheld from wages as required by K.S.A. 79-3296, and amendments thereto, or from payments other than wages as required by K.S.A. 79-32,100a…

79-32,100f. Withholding tax; temporarily teleworking employees during COVID-19 pandemic. For the period of January 1, 2021, through December 31, 2022, for wages paid to employees who are temporarily teleworking in a state other than their primary work location, employers shall ha…

79-32,101. Declaration of estimated tax, when; procedure. (a) At the time prescribed in this section: (1) Every individual shall pay estimated tax who can reasonably expect to owe, after withholding and credits, tax of at least $500 and who expects their withholding and credits t…

79-32,102. Same; time of filing of certain declarations. (a) "Corporations or individuals other than farmers or fishermen." Declarations of estimated tax required by K.S.A. 79-32,101 from corporations or individuals regarded as neither farmers nor fishermen for the purpose of tha…

79-32,103. Time of payment of estimated tax. (a) "General rule." The amount of estimated tax (as defined in K.S.A. 79-32,101(c)) with respect to a declaration required under K.S.A. 79-32,101 shall be paid, without any regard to an extension of time to file the prior year income t…

79-32,104. Amount paid upon declarations of estimated tax; payments as credit against income tax. (a) The amount paid upon declarations of estimated tax under this act during any calendar year shall be allowed as a credit against the income tax otherwise imposed on the taxpayer b…

79-32,105. Withholding tax; moneys paid to state treasurer; amounts credited to IMPACT program funds, income tax refund fund and state general fund; refunds, payment; interest, computation. (a) The director shall remit the entire amount collected under the provisions of this act …

79-32,106. Employers' and fiduciaries' liability for tax required to be withheld. (a) The employer shall be liable to the state for the payment of the amount required to be deducted and withheld under this act but shall not be otherwise liable for the amount of any such payments.…

79-32,107. Penalties and interest for noncompliance, exception to penalty imposition for certain underpayments; failure of employer to deduct and withhold; failure to collect, account for and pay tax; attempts to evade or defeat tax. (a) All penalties and interest prescribed by K…

79-32,107a. Application of K.S.A. 79-32,107. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1979. History: L. 1979, ch. 320, § 2; January 1, 1980.

79-32,107b. Application of K.S.A. 79-32,101, 79-32,102, 79-32,103 and 79-32,107. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1981. History: L. 1981, ch. 385, § 5; January 1, 1982.

79-32,108. Severability; captions. 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 i…

79-32,108a. Withholding registration certificate required; procedure. It shall be unlawful for any employer to engage in business in this state without an income tax withholding registration certificate issued by the director of taxation. Application for such certificate shall be…

79-32,109. Definitions. As used in this act, unless the context otherwise requires: (a) (1) Any term used in this act shall have the same meaning as when used in a comparable context in the federal internal revenue code. Any reference in this act to the "federal internal revenue …

79-32,110. Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note] (a) Resident individuals. Except as otherwise provided by K.S.A. 79-3220(a), and amendments thereto, a tax is hereby imposed upon the Kansas taxable income of every resident individual, whi…