United States — Kansas
Kansas Statutes § 74-8824 Tax on racetrack admissions.
1 provisions
Race meeting admissions are taxed, and organization licensees must remit the tax on time.
Act or statute Open & Chat
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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 § 79-32,247 Same; pass-through entities.
1 provisions
Some pass-through entity owners and co-owners are entitled to calculate and take a tax credit under this section, with limits on annual installments and carryover.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 79-32,112a Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional.
1 provisions
The secretary of revenue may publish tax tables for certain Kansas individuals, and taxpayers may choose whether to use them.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 79-32,140 Credit for taxes paid in section 337 liquidation.
1 provisions
Some common stockholders may claim a Kansas income tax credit tied to gains from a section 337 liquidation, subject to timing and apportionment rules.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 79-3228 Penalties and interest.
1 provisions
This section sets penalties and interest for taxpayers who miss tax filing or payment deadlines, and it adds criminal penalties for fraudulent returns.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 79-32,283 Income tax credit for certain qualified charitable distributions of fiduciary financial institutions; requirements; pass-through entity; carry forward.
1 provisions
This section gives a tax credit tied to certain qualified charitable distributions by a fiduciary financial institution, but only if the return is timely filed and other listed requirements are met.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 79-3225 Time for payment of tax; cancellation of tax; extension of time; interest.
1 provisions
Taxes under the Kansas income tax act are due on the 15th day of the fourth month after the taxable year ends; amounts under $5 are canceled, and the director of taxation may extend payment time.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 79-2602 Same; period of lien of tax certificate on real estate bid off for taxes by cities and counties; extension.
1 provisions
A tax certificate lien on real estate sold to a city or county expires unless a tax deed is taken within the stated time limits, but it can be extended if redemption time is extended.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 79-2901 Payment of taxes or redemption of lands by mortgagee.
1 provisions
If a mortgagor does not pay taxes on mortgaged land, the mortgagee may pay or redeem the land, recover the amount with interest, and the payment becomes a lien.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 12-198 Imposition of city and county and Washburn university compensating use tax upon tangible personal property, vehicles and vessels; rate; continued exemption for provision of certain tangible personal property exempt from taxation prior to July 1, 2003; administration and collection by state; disposition and apportionment of moneys received.
1 provisions
Cities, counties, and municipal universities that impose a retailers’ sales tax must impose a matching compensating use tax, but they cannot administer or collect it locally.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 74-99b43 Financing bioscience development projects; issuing special obligation bonds.
1 provisions
The Kansas development finance authority may issue special obligation bonds for bioscience development projects, and county treasurers must allocate and distribute certain taxes as specified.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 79-32,212 Kansas income tax credit for single city port authority.
1 provisions
A taxpayer may claim a Kansas income tax credit equal to 100% of qualifying indebtedness retirement, subject to a $500,000 yearly cap and year-based eligibility limits.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 19-312 Account with county treasurer; charges and credits.
1 provisions
The county clerk must keep county accounts with the county treasurer and charge and credit the treasurer for specified items.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 40-2813 Credit against tax for making certain property accessible to persons with a disability; amount; carryover.
1 provisions
A taxpayer who spends money to make an existing building or facility accessible to persons with a disability may claim a tax credit.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 82a-2205 Same; imposition of district sales tax; rate; procedures; election; duties of state director of taxation.
1 provisions
The district may impose a district sales tax, but only through the required board resolution, public notice, and voter-approval process described here.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 66-1,239 Income taxes as a component of retail rates; tracking and overcollection or undercollection of income tax expense, filing requirements; inclusion in retail rates determined by commission order.
1 provisions
Some public utilities must track and defer income-tax overcollection or undercollection in retail rates, and in certain cases must file new retail-rate applications within 60 days.
Order Open & ChatUnited States — Kansas
Kansas Statutes § 79-3604 Tax paid by consumer and collected by retailer; exceptions; fee.
1 provisions
Retailers must collect Kansas sales tax from consumers, with special rules for certain motor vehicle and trailer sales.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 24-1105 Same; unpaid tax levies.
1 provisions
After the stated resolution is adopted, any unpaid tax levy previously made by the Missouri district must be placed on the proper Kansas county tax rolls and collected as if it had originally been made by the Kansas district.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 19-2729 Collected as other taxes; payment to contractor.
1 provisions
The county clerk must put the special assessment on the tax rolls each year while the lighting contract is in force or money remains due, and it is collected like general taxes.
Act or statute Open & ChatUnited States — Kansas
Kansas Statutes § 79-32,240 Same; pass-through entities.
1 provisions
Some owners of a pass-through entity or co-owned power plant may receive a tax credit, and unused credit may be carried forward within limits.
Act or statute Open & Chat