Chapter 79, TAXATION

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…

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 …

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…

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…

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 …

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…

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 …

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…

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…

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…

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…

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…

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…

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…

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. …

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…

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…

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…

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 …

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…

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…

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…

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…

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…

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…

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 …

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…

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 …

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 …

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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.

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…