Esheria Regulatory Atlas

Tax law in United States — Kansas

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

  Kansas Statutes § 12-12,110 Annual budget; tax levy to support library; procedure to increase levy; financial record audit; participation in south central Kansas library system.

  1 provisions

  The library district board must prepare and publish an annual budget, hold a hearing for taxpayer objections, and file the budget and audit materials with specified officials. The board of education levies the tax, and a petition can trigger an election to increase the levy.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 12-12,118 Annual budget; tax levy to support library; procedure to increase levy; financial record audit; participation in south central Kansas library system.

  1 provisions

  The library district board must prepare and publicly notice an annual budget, hold a hearing, adopt the budget by resolution, and file copies with specified officials. The tax levy process also allows a petition-driven election to block an increase, and audits plus certain filing and payment duties apply.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 40-252e Small insurance company credit against premium tax.

  1 provisions

  Certain insurance companies may claim a small company credit against premium tax if they meet the statute’s premium and salary conditions.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,200 Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations.

  1 provisions

  This section lets certain eligible taxpayers claim a Kansas income tax credit, but it is limited and some individuals cannot claim it.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-2925c Tax lid, cities and counties; exceptions; elections, when required.

  1 provisions

  City and county governing bodies may not approve property-tax-funded budgets above the cap unless the resolution is approved by voters, subject to listed exceptions.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,224 Same; amount of credit; requirements.

  1 provisions

  A taxpayer may get a Kansas income tax credit for a qualifying pipeline investment if the taxpayer applies to the secretary of commerce, meets the agreement terms, and keeps operating the pipeline for at least 10 years.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,246 Same; amount of credit; requirements.

  1 provisions

  This section lets an eligible taxpayer claim a Kansas income tax credit for a renewable electric cogeneration facility, but only if the taxpayer applies to the secretary of commerce, gets an agreement, and follows its conditions.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 19-1207 Record of plats and index; payment of fee; tax receipt required for recording; calculation and collection of aggregate taxes and assessments, procedure.

  1 provisions

  The register of deeds must keep plat records and an index, may not record certain plats without a county treasurer’s tax receipt, and the county treasurer must handle aggregate tax collection and allocation when taxes are not yet certified.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-1427a Listing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure.

  1 provisions

  County appraisers must list and appraise omitted, escaped, or underreported tangible personal property, and penalties may be added unless an error exception applies.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 75-5151 Electronic funds transfers; authority of secretary of revenue.

  1 provisions

  The secretary of revenue may require certain taxpayers to remit tax by electronic funds transfer, and some sales and use tax remittances must be electronic.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 44-773 Tax consequences information for claimants to be provided by secretary.

  1 provisions

  The secretary of labor must put tax-consequence information in an unemployment insurance claimant’s initial determination notice.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-2018 Employment of persons to assist collection of unpaid personal property taxes in counties; contingency fee compensation; disposition of taxes; costs.

  1 provisions

  County commissioners may hire attorneys or other persons to help collect unpaid personal property taxes, but the arrangement must be written, contingent-fee, and capped at 50% of the amount collected.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 65-7107 Assistive device individual development account program; income tax credit for contributions by corporations; limitations.

  1 provisions

  State agencies must amend their plans, contributors can receive a 25% corporate income tax credit, and the institute must verify claims and handle submission timing.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 12-1694 Same; collection, payment and disposition of transient guest tax; administration by secretary of revenue; rules and regulations; monthly reports.

  1 provisions

  Businesses must pay the transient guest tax monthly, file true reports, and keep certain records separate; revenue officials may inspect records and the secretary of revenue administers collection.

  Regulation Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,280 Actions to enjoin prohibited conduct; reporting.

  1 provisions

  The secretary or designee may seek injunctions against certain paid tax return preparers, and must publish an annual summary of enjoinment actions.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 76-3313 Tax exemptions.

  1 provisions

  The authority is exempt from certain taxes on qualifying property, projects, operations, and related income, and its qualifying purchases are not subject to sales or use tax.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 72-5158 Same; ancillary school facilities weighting; ad valorem tax levy authorized; limitations; disposition of proceeds.

  1 provisions

  Certain school districts may levy a limited ad valorem tax for school-facility costs, subject to approval and caps.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-426 Joint ownership; payment of taxes by one owner; lien.

  1 provisions

  If jointly owned land is assessed together and one owner pays the full tax or redeems the whole tract after a tax sale, that owner gets a lien and may recover the amount paid plus interest and costs.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 10-1004 Taxes upon detached realty.

  1 provisions

  A county clerk must certify the tax rate for detached real estate to the clerk of the county where the land was attached, and that county must levy, collect, and pay over the tax.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-3650 Direct refunds of sales tax, when; over-collected sales or use taxes.

  1 provisions

  Consumers or purchasers may file a direct refund request for $50 or more if specified conditions are met.

  Act or statute Open & Chat