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 § 12-1,106 Same; time of payment; collection.

  1 provisions

  County treasurers must add the tax amount to each taxpayer’s personal property tax statement, and the county treasurer and sheriff must collect the tax like personal property taxes. Taxes are due when personal property taxes are due, and taxes under $5 are cancelled.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 65-34,150 Environmental surcharge, gross receipts tax; disposition of proceeds.

  1 provisions

  This section imposes a 2.5% environmental surcharge (gross receipts tax) on drycleaning and laundering services, requires retailers to collect and report it, and lets the secretary of revenue administer and enforce the section.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-2005 Protesting payment of taxes; written statement of grounds; distribution of taxes paid under protest; proceedings for recovery of protested taxes, limitations; informal meeting, requirements; refund of protested taxes; taxing districts authorized to issue no-fund warrants; loans by pooled money investment board to counties or taxing subdivisions to pay such refund of taxes, requirements and procedures; levy of taxes for payment of no-fund warrants and PMIB loans.

  1 provisions

  A taxpayer must file a written protest with the county treasurer before protesting tax payment, and the county appraiser and treasurer must follow specific protest, hearing, refund, and appeal steps.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 12-147 Tax subdivisions authorized to enter into agreements with owners of tax exempt property for payments in lieu of taxes.

  1 provisions

  Kansas taxing subdivisions may contract with owners of tax-exempt property for service charges in lieu of taxes and may receive and spend the resulting revenue.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-1801 Certification of city, county, township, school and other taxing subdivision levies; collection of tax; distribution of proceeds of taxes by county treasurer.

  1 provisions

  Certain local taxing bodies must certify the amount of ad valorem tax to the county clerk by October 1 each year.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-319 Collection of tax; removal of personalty from county before taxes paid.

  1 provisions

  If assessed property is about to be removed from the county before taxes are paid and enough property is left to cover the taxes, the tax becomes immediately due and the county treasurer must issue a tax warrant.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-5401 Franchise tax; applicable entities; liability thresholds; rate, basis and maximum; returns, requirements, contents and filing; time for payment; secretary of revenue, requirements; definitions; phase out of tax.

  1 provisions

  Some Kansas entities must pay an annual franchise tax if they meet the listed equity, capital, or corpus thresholds.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-3491a LP-gas owned on date rate of tax changed; inventory tax or refund.

  1 provisions

  LP-gas motor fuel users and dealers must report and pay tax by the 25th day of the month, and may get a refund when the tax rate drops.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 58-9a-507 Adjustment between income and principal because of taxes.

  1 provisions

  A fiduciary may adjust income and principal for certain tax-related shifts, and must charge beneficiaries to reimburse principal in specified cases.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-2979 Telecommunications and railroad machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue.

  1 provisions

  This section creates a state fund and requires state and county officials to calculate, transfer, distribute, and report specified tax-reduction payments for telecommunications and railroad machinery and equipment.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,104 Amount paid upon declarations of estimated tax; payments as credit against income tax.

  1 provisions

  Estimated tax payments made during a calendar year must be credited against the taxpayer’s Kansas income tax.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,210 Kansas income tax credit for property tax paid by telecommunication companies which are corporations.

  1 provisions

  Certain telecommunications companies may claim a Kansas income tax credit for qualifying property tax paid, and any excess credit must be refunded.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-5105 Imposition of tax; amount; computation; minimum tax.

  1 provisions

  This provision imposes a tax on motor vehicles and sets minimum amounts and calculation rules based on vehicle class, model year, and county average tax rate.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,111 Credits against tax.

  1 provisions

  This provision allows certain Kansas taxpayers a credit for income tax paid to another state, with limits and special rules for foreign-country taxes, Missouri refund payments, and pass-through entity taxes.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-2983 Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures.

  1 provisions

  Kansas tax amnesty is available for certain unpaid taxes if the taxpayer complies with the section and pays in full during the amnesty period.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 12-199 Imposition of city and county compensating use tax upon certain motor vehicles; rate; administration, collections and distribution.

  1 provisions

  Cities or counties that impose this compensating use tax must use the state department of revenue to administer and enforce it, and the county treasurer collects it when the vehicle is registered.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-3408c Fuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when.

  1 provisions

  Licensed distributors and retailers must pay the fuel tax, report it by the 25th day of the month, and can get a refund if the tax rate drops; some Native American retailers and tribes on reservations are exempt.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 74-8133 Tax credits for investment in qualified securities of qualified Kansas business; claims; limitations; transfer of credits; reimbursement of administrative costs.

  1 provisions

  This section lets eligible investors claim a Kansas tax credit for cash investments in qualified securities of a qualified Kansas business, subject to caps, carryforward rules, transfer rules, and a sunset after 2026.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,203 Tax credits for expenditures related to nongame and endangered species; limited to certain tax years.

  1 provisions

  Taxpayers can claim Kansas income tax credits for certain wildlife-related real property costs and taxes if the property and management activities meet the section’s conditions.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 72-4357 Tax credit for contributions to scholarship granting organization; limitations on amount of credits; carry over of unused credits.

  1 provisions

  Taxpayers may claim a Kansas income, privilege, or premium tax credit for contributions to a scholarship granting organization, subject to percentage limits, annual caps, and carryover rules.

  Act or statute Open & Chat