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
County tax officials generally may not forgive assessed or levied taxes, but they may settle certain unpaid tax claims in bankruptcy-related cases with required approval and equal proportional sharing.
United States — Kansas
1 provisions
This section lets eligible investors, builders, and developers get a tax credit for qualified housing projects, with transfer and carryforward options, subject to filing and other limits.
United States — Kansas
1 provisions
The board of regents of a municipal university may levy a tax for university support and related purposes, but the levy is capped and extra increases need a resolution, publication, and sometimes voter approval.
United States — Kansas
1 provisions
Cities and counties may impose retailers' sales taxes only through the required election and notice process, and county ballot questions must state how the revenue will be used and, for countywide taxes, how revenue is apportioned or retained.
United States — Kansas
1 provisions
Leases and lease-purchase agreements must provide rent enough to repay the revenue bonds. The city or county may charge an origination fee, and the county treasurer must apportion and pay payments in lieu of taxes as directed.
United States — Kansas
1 provisions
If voters approve, Johnson County’s board must create the authority and arrange the tax or property levy, while state officials handle collection, remittance, deposits, and monthly interest transfers.
United States — Kansas
1 provisions
If withholding tax was not deducted, it generally is not collected from the employer/payer/organization once the related income tax is paid, but penalties and interest can still apply.
United States — Kansas
1 provisions
Taxpayers who get a qualifying property tax refund after claiming related income tax deductions or credits must file amended returns for the affected tax years.
United States — Kansas
1 provisions
This section sets penalties and interest for Kansas tax underpayments and late withholding remittances, with some safe harbors and a waiver power for reasonable cause.
United States — Kansas
1 provisions
Merchants and manufacturers must use the taxing district where the business is carried on as the tax situs for their property, and elevator-related grain or commodities are taxed where the elevator is located, with a stated warehouse-receipt exception.
United States — Kansas
1 provisions
Municipalities may impose a transportation development district sales tax up to 1%, and state tax officials must collect, remit, deposit, and distribute the money through specified funds.
United States — Kansas
1 provisions
Sales already subject to the countywide and city retailers’ sales tax are also subject to Washburn University of Topeka’s tax.
United States — Kansas
1 provisions
This section lets an authorized county impose a countywide retailers' sales tax of up to 0.25% for the metropolitan culture district, but the county must use state revenue officials to administer, enforce, and collect it.
United States — Kansas
1 provisions
New automobile manufacturing property is exempt from Kansas property tax, but the owner must pay an agreed amount in lieu of taxes while the exemption applies.
United States — Kansas
1 provisions
A qualifying taxpayer may claim a Kansas tax credit for 50% of contributions made to the Eisenhower foundation during the allowed taxable years, subject to per-taxpayer and annual caps.
United States — Kansas
1 provisions
Interstate motor fuel users must pay the tax to the director with required reports; unpaid taxes become delinquent and can attract interest and a 5% penalty, which the secretary or designee may waive or reduce for reasonable cause.
United States — Kansas
1 provisions
State sales tax rate changes must take effect on the first day of a calendar quarter, and the secretary must try to give sellers advance notice of rate and tax-base changes.
United States — Kansas
1 provisions
A taxpayer may claim a tax credit for qualifying accessibility improvements to an existing building or facility.
United States — Kansas
1 provisions
This provision names the act and says the secretary of revenue or the secretary’s designee may use the Kansas income tax act’s remedies for withholding-tax administration and enforcement, so far as they are not inconsistent with this act.
United States — Kansas
1 provisions
A county board may levy a countywide retailers' sales tax for stormwater management and flood control, subject to notice, petition, and election steps, and the revenue must be used only for the specified stormwater purposes.