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 § 79-32,110b Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note]

  1 provisions

  Kansas imposes income tax on resident individuals, corporations doing business or earning income in the state, and estates and trusts, with specified rates and a zero-liability rule for some low-income taxpayers in 2018-2023.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 12-5250 Same; taxation within district; collection and distribution.

  1 provisions

  Property inside a district is taxed and collected like comparable property outside the district, but the county treasurer must distribute the taxes under special district rules.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 40-252b Fees, charges and taxes under K.S.A. 40-252; in lieu of all other license fees and taxes; exceptions.

  1 provisions

  Certain insurance-related fees and taxes replace other listed local and state license-type taxes, with specific exceptions.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,206 Credit for property tax paid on commercial and industrial machinery and equipment.

  1 provisions

  This provision lets taxpayers claim a credit for certain property tax paid on qualifying machinery and equipment, and allows a refund if the credit is more than the tax due.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-5111 County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms.

  1 provisions

  County treasurers must estimate upcoming tax distributions and notify each taxing subdivision by May 10; the director of accounts and reports must provide budget forms for the calculation.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-4220 Mineral severance tax; tax due and payable, when; persons liable for payment and collection; withholding by first purchaser; state lien on production, when.

  1 provisions

  This provision sets when mineral severance tax is due and who must collect, remit, or may elect to remit it.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-6a14 Determination by director to abate account; petition to state board of tax appeals, contents; determination by board; order of abatement.

  1 provisions

  If the director decides motor carrier ad valorem tax liabilities are uncollectable and should be abated, the director must file a petition with the state board of tax appeals.

  Order Open & Chat

• United States — Kansas

  Kansas Statutes § 79-915 Actions to recover delinquent taxes and penalties; additional taxes.

  1 provisions

  If railroad taxes or penalties stay unpaid for more than 90 days, the director’s attorney must sue to recover them.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-1475 Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls.

  1 provisions

  If county officials discover real property was omitted from the tax rolls, the appraiser and clerk must add it, value it, and the clerk must compute and certify the tax. The owner must pay within 45 days after the bill is issued.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-1964b Increased levy in taxing districts in counties adjoining regular army post or military reservation; procedure; limitation; section inapplicable to certain taxing subdivisions.

  1 provisions

  Certain taxing districts may seek approval to raise levy rates, but the increase is capped at 50% and requires state board action.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,205 Earned income tax credit.

  1 provisions

  Resident individuals may claim a Kansas income tax credit based on a percentage of the federal earned income credit, with the rate set at 18% for tax years 2010 through 2012 and 17% for 2013 and later.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-2958 Transfer of certain unexpended balances of tax funds to general fund.

  1 provisions

  If a tax fund has been fully paid out and discontinued, the treasurer must report it, the clerk must send the governing body’s action to the county clerk, and the county clerk and treasurer must adjust and transfer the amounts to the general fund.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-3706 Time for returns and payment of tax; interest and penalties; waiver or reduction; extension of time; signing and certification of returns.

  1 provisions

  Retailers and other covered persons must file returns, remit the tax, and certify returns as correct; late or missing payments can trigger interest, penalties, and criminal punishment for willful violations.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-3707 Administration of act; rules and regulations; agents and employees; bond of person subject to tax; reciprocal agreements with other states for collection of tax; deductions and compromise arrangements.

  1 provisions

  The director of taxation and the secretary of revenue have administration and enforcement powers under this act, including rulemaking, appointing staff, requiring bonds, and making interstate tax agreements.

  Regulation Open & Chat

• United States — Kansas

  Kansas Statutes § 79-1702 Cancellation or refund of taxes by state board of tax appeals, when; cancellation and abatement of certain taxes on property of the state, municipalities or exempt institutions; property assessed in more than one county; powers of court.

  1 provisions

  Taxpayers, municipalities, or taxing districts may bring certain tax grievances to the state board of tax appeals, which can cancel taxes, order refunds, and correct some clerical-error underassessments.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,176a Credit against tax for making taxpayer's principal dwelling or property accessible to individuals with a disability; amount; carryover to subsequent taxable years; credit refundable, when; cost-of-living adjustment.

  1 provisions

  A resident individual taxpayer may claim an income tax credit for qualifying expenditures to make an existing facility accessible to individuals with a disability, subject to a cap and carryover rules.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,110c Adjustment of tax rates; modification of income tax and privilege tax rates; calculation and publication of rate reductions by secretary of revenue.

  1 provisions

  This section sets formulas and annual procedures for reducing Kansas income tax and privilege tax rates if revenue and reserve conditions are met.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-1439b Recoupment of tax when property classified under

  1 provisions

  If qualifying recreational land changes to a nonrecreational use, a recoupment tax applies and the owner must give written notice to the county appraiser within 60 days.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-1803 Computation of tax levy rates by county clerk, when; delivery of tax rolls to county treasurer.

  1 provisions

  The county clerk must update valuations, compute the final tax levy rate, record taxes on the tax roll, and deliver the completed roll to the county treasurer by November 1.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-1129 Procedures and methodology in determining allocable and apportionable income; computation of certain deductions from income; filing of certain statements with secretary.

  1 provisions

  This section tells certain financial institutions and taxpayers how to allocate and apportion income, how a deferred tax deduction works, and when a claiming statement must be filed.

  Act or statute Open & Chat