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
Improvements on the selected state park site are exempt from ad valorem property tax, but the owner or owners must contract to pay service charges in lieu of that tax.
United States — Kansas
1 provisions
Cities and counties generally may not levy excise taxes, with listed exceptions, and a city may raise a development excise tax only after voter approval.
United States — Kansas
1 provisions
If a tax payment exceeds the taxpayer’s liability, the excess must be used to pay other Kansas tax owed, and any remaining balance must be refunded to the taxpayer.
United States — Kansas
1 provisions
Taxpayers who miss the club liquor sales gross receipts tax deadlines can owe interest and penalties, and willful violations can lead to criminal fines or jail.
United States — Kansas
1 provisions
This provision directs how mineral severance tax revenue is remitted, credited, and distributed among state and local funds.
United States — Kansas
1 provisions
County commissioners in certain counties may issue no-fund warrants, and they must levy taxes later to repay the warrants and interest.
United States — Kansas
1 provisions
A qualified firm can claim a Kansas tax credit for certain employee training and education costs, but the credit is capped and must be claimed in full in the eligible tax year.
United States — Kansas
1 provisions
The director must remit collected tax money to the state treasurer, maintain a refund fund, and certify certain refunds and interest payments.
United States — Kansas
1 provisions
Some counties and cities may levy a transient guest tax up to 2%, but only after the required election and notice steps are completed. Businesses that collect the tax must collect it from consumers and pay it to the state department of revenue.
United States — Kansas
1 provisions
Counties and cities may authorize and levy a transient guest tax of up to 2%, and businesses that collect it must collect from customers and pay it over to the state department of revenue.
United States — Kansas
1 provisions
Motor carriers may pay covered taxes under protest, but they must file a written protest statement and start a court action within 30 days.
United States — Kansas
1 provisions
A fiduciary must pay certain taxes from income or principal depending on how the receipts are allocated, and must adjust receipts if the tax is reduced by a beneficiary-payment deduction.
United States — Kansas
1 provisions
A purchaser may get relief from liability for certain sales or use tax penalties, and also for retailer's sales and compensating use tax and interest, when the purchaser relied on erroneous tax data or the taxability matrix.
United States — Kansas
1 provisions
A landowner or lessee may take certain abandoned or repossessed personal property free of unpaid tax liens if title is acquired within 12 months.
United States — Kansas
1 provisions
Taxes levied by counties and cities under this act are not subject to the tax levy and spending limits in article 44 of chapter 79.
United States — Kansas
1 provisions
County treasurers must distribute payments made under certain service-charge-in-lieu-of-taxes contracts according to the contract or, if the contract is silent, according to the statute’s apportionment rules.
United States — Kansas
1 provisions
This provision lets certain pass-through entity owners and co-owners claim or share tax credits, and it limits how unused annual installment credits can be carried forward.
United States — Kansas
1 provisions
A $0.25 excise tax applies to retail sales of new vehicle tires, and the purchaser pays while the retailer collects it.
United States — Kansas
1 provisions
Eligible film production companies may get a Kansas income tax credit for certain direct production expenses, with specific application and certification steps.
United States — Kansas
1 provisions
Mutual insurance companies must calculate taxable premiums as direct insurance premiums on Kansas property or risks, minus specified deductions; taxes and fees paid are in lieu of most other state, county, and municipal fees and taxes, with a real and tangible personal property tax exception.