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
Article III(2) of the multistate tax compact applies to the Kansas income tax act and later income taxes adopted by taxing subdivisions in the state.
United States — Kansas
1 provisions
Certain taxpayers may claim a Kansas tax credit for contributions to Friends of Cedar Crest Association, subject to percentage, cap, and time limits.
United States — Kansas
1 provisions
Paid tax return preparers must sign covered returns and include their federal preparer tax ID, or pay a $50 civil penalty for each failure unless the failure was due to reasonable cause and not willful or reckless conduct.
United States — Kansas
1 provisions
Insurance companies and related insurers must pay specified fees and annual premium taxes, file returns, and follow payment and reporting deadlines.
United States — Kansas
1 provisions
County and state treasurers must route motor-vehicle tax receipts to the proper state accounts, with specified distribution dates and a special 2004 allocation split.
United States — Kansas
1 provisions
The director of taxation must not include a line on individual tax returns for remitting sales tax on out-of-state and internet purchases for tax years beginning on or after January 1, 2022.
United States — Kansas
1 provisions
Real estate bid off for the county at a tax sale stays taxable, and the taxes and charges become a lien.
United States — Kansas
1 provisions
Approved downtown redevelopment real property is taxed normally, and property tax increment rebates are paid to the taxpayer on a declining schedule for years 1-9, with no rebate on or after year 10.
United States — Kansas
1 provisions
A partnership itself is not taxed under this act; the partners are taxed individually, and a partnership that elects corporate taxation is treated under the corporate tax rules.
United States — Kansas
1 provisions
If voters approve the proposition, the county board must impose a Gage park improvement authority sales tax and follow the fund collection and remittance steps in this section.
United States — Kansas
1 provisions
If personal property is sold or transferred after it has been assessed but before the tax is paid, the tax becomes immediately due and a lien attaches to the property.
United States — Kansas
1 provisions
If a taxpayer pays late or files late, interest and penalties can be added; some penalties can be waived or reduced for reasonable cause.
United States — Kansas
1 provisions
This section gives a Kansas income tax credit for qualifying expenditures to plug abandoned oil or gas wells, with limits and later corporate-only restrictions.
United States — Kansas
1 provisions
Taxes are due each year on November 1, and a lien attaches to the real property until the taxes, penalties, charges, and interest are paid.
United States — Kansas
1 provisions
A city may create an advisory board for a self-supported municipal improvement district, and the board must report annually and may consult the planning commission. District taxes may be levied annually, but only after required approvals and, if there is an advisory board, after its recommendation.
United States — Kansas
1 provisions
This section allows a Kansas income tax credit for certain costs to improve a qualified swine facility.
United States — Kansas
1 provisions
Taxing subdivisions must submit budget materials to the county clerk, and the county clerk must file and process them electronically.
United States — Kansas
1 provisions
In these counties, county treasurers must notify owners of unpaid personal property taxes, and unpaid taxes can then be collected by warrant and sheriff action.
United States — Kansas
1 provisions
Employers and other withholding agents must remit Kansas withholding tax and file returns on the schedule set by the annual amount withheld, with the director able to change the filing schedule in some cases.
United States — Kansas
1 provisions
A taxing district’s governing body may ask the state board of tax appeals for permission to raise a levy when levy limits prevent funding the proposed budget, but the request must be sworn, approved by the governing body, and supported by required budget details.