Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
3,148 matching statutes
United States — Kansas
1 provisions
A county clerk must not put an excessive levy on the tax roll, must reduce any excess levy, and must give the affected taxing subdivision at least seven days’ notice before changing a certified ad valorem tax amount.
United States — Kansas
1 provisions
If a claimant’s homestead has delinquent property taxes, the refund must be sent to the county treasurer and applied to those taxes in a set order.
United States — Kansas
1 provisions
This section sets the amount and use of a Kansas income tax credit for qualifying taxpayers and requires compliance with an agreement and other conditions.
United States — Kansas
1 provisions
This provision lets eligible taxpayers claim a Kansas income tax credit for certain qualified investments, subject to application, agreement, compliance, and installment rules.
United States — Kansas
1 provisions
Retailers must collect the tax from the consumer or user, and if the retailer does not collect it, the person using, consuming, or storing the property in Kansas must file a return and pay the tax.
United States — Kansas
1 provisions
County commissioners must issue warrants to the county treasurer after monthly claims are settled and receipts are issued for delinquent personal property tax claims; the treasurer must credit the warrants to the county tax account and later distribute the collections to the proper municipalities, taxing bodies, and fu
United States — Kansas
1 provisions
Certain banks and similar institutions must pay estimated tax if their expected tax liability is over $500, and penalties can apply for underpayment.
United States — Kansas
1 provisions
The secretary of revenue may make international fuel tax agreements and adopt rules to carry them out; the department must keep a current copy on file, and certain interstate motor fuel users are subject to the cited fuel-tax provisions.
United States — Kansas
1 provisions
The county appraiser must show the correct taxing unit number on each appraisal record and use the county clerk’s taxing unit maps to determine that number.
United States — Kansas
1 provisions
This provision sets the interest rate for delinquent or unpaid taxes and for tax overpayments, with specific exceptions and a special rule for certain property tax amounts.
United States — Kansas
1 provisions
After a county has paid the full state tax for a year into the state treasury, later-collected money from that tax must be used to pay earlier unpaid state taxes, and any remainder goes to taxes for later years.
United States — Kansas
1 provisions
If personal property is transferred after assessment but before the tax is paid, the tax becomes immediately due, a lien attaches, and the county treasurer and sheriff must act to collect it.
United States — Kansas
1 provisions
This provision sets how countywide retailers’ sales tax revenue is divided between counties and cities, with special rules and exceptions for some counties and tax types.
United States — Kansas
1 provisions
Motor vehicle taxes are levied each year and are due by the annual registration date, with payment required before the vehicle can be registered or reregistered unless an exception applies.
United States — Kansas
1 provisions
This section allocates refinery investment tax credits to pass-through owners and co-owners, and requires the credit to be taken over 10 annual installments with a carryover limit.
United States — Kansas
1 provisions
When sewer districts are combined or expanded, costs and taxes are allocated based on who uses or benefits from the enlarged facilities; the county clerk must place the tax on the tax roll when ordered, and county commissioners may use installments or county bonds.
United States — Kansas
1 provisions
The library board must prepare and publish a budget process, certify its budget each year, and pay for annual audits; the board of education sets and certifies the tax levy, subject to stated caps and petition procedures.
United States — Kansas
1 provisions
A taxpayer making a qualified capital investment in certain Kansas cities within the stated disaster window may claim a credit of up to 10%, or choose a refund option in some years.
United States — Kansas
1 provisions
Some taxpayers can claim this credit in pass-through or co-ownership situations, and the credit must be taken in 10 equal annual installments.
United States — Kansas
1 provisions
LP-gas user or dealer must pay a per-gallon tax when LP-gas is put into a motor vehicle fuel tank in Kansas, with a special measurement rule for LP-gas withdrawn from a cargo tank.