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
This section lets a taxing district’s governing body ask the state board of tax appeals for permission to issue warrants when revenues are short, and requires notice, hearing, and a later tax levy to repay them.
United States — Kansas
1 provisions
A company that files late or pays late may owe added tax, interest, and penalties; the commissioner can waive or reduce penalties for reasonable cause.
United States — Kansas
1 provisions
The county commissioners may create a county service taxing district, and must publish the resolution and follow specified budget, petition, and dissolution steps.
United States — Kansas
1 provisions
This provision sets interest, penalties, and a misdemeanor for unpaid taxes and for failing or refusing to file required returns.
United States — Kansas
1 provisions
A qualifying targeted employment business or a taxpayer outsourcing work to one may claim a tax credit for eligible-individual wages during tax years 2022 through 2027, subject to limits and conditions.
United States — Kansas
1 provisions
This provision sets rules for where retail sales are treated as occurring for local sales tax, and it sets notice and timing rules for when city or county sales taxes start collecting.
United States — Kansas
1 provisions
If a party pays taxes on land that is in dispute and does not recover the land, that party may collect the taxes paid plus interest, and the taxes become a lien on the land.
United States — Kansas
1 provisions
Sellers computing tax owed and remitted to the state must carry the calculation to the third decimal place and round to a whole cent under the stated rounding method.
United States — Kansas
1 provisions
A vehicle subject to the federal use tax may not be registered in Kansas unless proof of payment is presented.
United States — Kansas
1 provisions
Motor vehicles are taxed under this act, not under other Kansas property or ad valorem tax laws, and county appraisers must value, classify, and report them in 1980.
United States — Kansas
1 provisions
The secretary of revenue may contract for automated tax systems, and related contracts must follow specified procurement and payment rules. The secretary must also report annually to legislative committees, and two budget/research officials must annually prepare and report a joint consensus on increased collections.
United States — Kansas
1 provisions
County officials may correct clerical errors in tax rolls, and taxpayers may get refunds, credits, or cancellations when those errors caused overpayment.
United States — Kansas
1 provisions
After the effective date, natural gas sale or purchase contracts may include production taxes in the purchase price.
United States — Kansas
1 provisions
A state fund is created to pay transient guest tax refunds, and the secretary of revenue must maintain it within a $5,000 cap.
United States — Kansas
1 provisions
Taxpayers may claim a Kansas income tax credit equal to qualified environmental compliance expenditures, subject to certification and carryover limits.
United States — Kansas
1 provisions
Each interstate motor fuel user must pay tax on motor fuel used on highways in this state, at the current applicable rate.
United States — Kansas
1 provisions
National banking associations and state banks doing business in the state must pay a tax based on net income.
United States — Kansas
1 provisions
A tax is imposed on selling or dealing in electronic cigarettes in Kansas, and the secretary of revenue must adopt implementing rules.
United States — Kansas
1 provisions
A taxpayer may deposit disputed additional taxes, plus related interest and penalty, with the director of taxation.
United States — Kansas
1 provisions
This section adds interest and penalties when a taxpayer fails to pay transient guest tax or files/pays late, and it gives the director limited power to waive or reduce some penalties.