reglab/housing_qa huggingface dataset:
KS Stat § 79-32,140 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,140 Credit for taxes paid in section 337 liquidation.

79-32,140. Credit for taxes paid in section 337 liquidation. (a) For corporate liquidations occurring in taxable years commencing prior to January 1, 1984, to the extent that a corporation incurs a Kansas income tax liability by reason of gains realized in a sale or sales which qualify as being exempt from federal income taxation under section 337 of the internal revenue code, such Kansas income tax liability so attributable to such gains shall be allowed as a credit against the Kansas income tax liability of each common stockholder of such corporation in an amount which bears the same ratio to such Kansas income tax liability as the liquidation distribution received or receivable by such common stockholder bears to the liquidation distribution received or receivable by all common stockholders.(b) (1) Except as otherwise provided in paragraph (2) of this subsection, such credit shall be allowable only in the taxable year or years of each stockholder in which such liquidation distribution is received and taxable years in which payments are received on an installment obligation received by the stockholder as part of the liquidation distribution and shall be limited to the amount of Kansas income tax liability, if any, of such stockholder for such year or years as computed before application of the credit provided by this section and before any credits for withholding or estimated tax payments.(2) For corporate liquidations occurring after December 31, 1979, such credit shall be deducted from the stockholder's income tax liability in the taxable year or years of each stockholder in which such liquidation distribution is received and taxable years in which payments are received on an installment obligation received by the stockholder as part of the liquidation distribution as computed before application of the credit allowed by this section and before any credits for withholding or estimated tax payments. If the amount of such tax credit exceeds the stockholder's income tax liability for any such taxable year, the amount thereof which exceeds such tax liability may be carried over for deduction from the stockholder's income tax liability in the next succeeding taxable year or years until the total amount of the tax credit has been deducted from tax liability.History: L. 1967, ch. 497, § 33; L. 1982, ch. 411, § 2; L. 1984, ch. 351, § 21; May 3.
KS Stat § 79-32,140a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,140a Accrual of interest and penalties on underpayment or overpayment of income tax.

79-32,140a. Accrual of interest and penalties on underpayment or overpayment of income tax. (a) Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140, an assessment of additional income tax is required to be made, no interest or penalties shall begin to accrue upon such assessment until July 1, 1984.(b) Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140, an overpayment of income tax was incurred, interest shall not accrue on such overpayment until 90 days after the date of receipt of the taxpayer's claim of overpayment of tax.History: L. 1984, ch. 351, § 22; May 3.
KS Stat § 79-32,141 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,141 Allocation of income and deductions.

79-32,141. Allocation of income and deductions. The director may allocate gross income, deductions, credits, or allowances between two or more organizations, trades or businesses (whether or not incorporated, or organized in the United States or affiliated) owned or controlled directly or indirectly by the same interests, if the director determines such allocation is necessary to prevent evasion of taxes or to clearly reflect income of the organizations, trades or businesses.History: L. 1967, ch. 497, § 34; May 12.
KS Stat § 79-32,142 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,142 Consolidated returns.

79-32,142. Consolidated returns. (a) In the event two or more corporations file federal income tax returns on a consolidated basis, and in the event that all of such corporations derive all of their income and expenses from sources within Kansas, then, and in such events, such corporations shall file consolidated returns for purposes of determining their Kansas income tax liability the same as if such corporations were one corporation.(b) The director may permit or require any group of affiliated corporations to file consolidated returns under regulations to be promulgated by the director where the director determines, that the filing of such consolidated returns is necessary to clearly reflect the Kansas taxable income of the affiliated group. For purposes hereof, any affiliated group means any group of corporations permitted to file a consolidated return for federal income tax purposes.History: L. 1967, ch. 497, § 35; L. 1980, ch. 316, § 14; July 15.
KS Stat § 79-32,152l (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,152l Application of act.

79-32,152l. Application of act. Except as otherwise more specifically provided, the provisions of this act shall be applicable to all taxable years commencing after December 31, 1987.History: L. 1988, ch. 381, § 20; July 1.
KS Stat § 79-32,152m (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,152m Application of 79-3230, 79-32,101 and 79-32,107.

79-32,152m. Application of 79-3230, 79-32,101 and 79-32,107. The provisions of K.S.A. 79-3230, 79-32,101 and 79-32,107 shall be applicable to all taxable years commencing after December 31, 1988.History: L. 1989, ch. 296, § 6; July 1.
KS Stat § 79-32,152n (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,152n Application of 79-32,176.

79-32,152n. Application of 79-32,176. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1988.History: L. 1989, ch. 298, § 2; July 1.
KS Stat § 79-32,152o (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,152o Application of 79-32,117.

79-32,152o. Application of 79-32,117. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1989.History: L. 1990, ch. 352, § 2; July 1.
KS Stat § 79-32,152p (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,152p Application of 79-32,110, 79-32,119 and 79-32,120.

79-32,152p. Application of 79-32,110, 79-32,119 and 79-32,120. The provisions of the amendments to K.S.A. 79-32,110, 79-32,119 and 79-32,120 shall apply to all taxable years commencing after December 31, 1991.History: L. 1992, ch. 280, § 65; May 28.
KS Stat § 79-32,152q (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,152q Application of 79-32,117.

79-32,152q. Application of 79-32,117. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1991.History: L. 1992, ch. 247, § 2; July 1.
KS Stat § 79-32,152r (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,152r Application of 79-1117 and 79-32,176.

79-32,152r. Application of 79-1117 and 79-32,176. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1993.History: L. 1994, ch. 173, § 4; July 1.
KS Stat § 79-32,155 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,155 Same; election to defer credit.

79-32,155. Same; election to defer credit. A taxpayer entitled to the credit allowed by K.S.A. 79-32,153, and amendments thereto, may elect to defer the commencement of the ten-year period during which such credit is allowed to any taxable year not later than the third taxable year following the taxable year in which commencement of commercial operations at the qualified business facility occurs. The taxpayer shall perfect such election by notifying the secretary of revenue, by a written statement attached to the return for the taxable year in which commencement of commercial operations at the qualified business facility occurs, of the intention to make such election. Once said election has been perfected, the credit shall be allowed for the taxable year specified in such election and for each of the nine succeeding taxable years.History: L. 1976, ch. 431, § 3; L. 1986, ch. 385, § 3; July 1.
KS Stat § 79-32,157 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,157 Same; termination and resumption of operation of qualified business facility; credit allowable, when.

79-32,157. Same; termination and resumption of operation of qualified business facility; credit allowable, when. If a taxpayer has terminated the operation of a revenue producing enterprise at a qualified business facility prior to the expiration of the ten-year period during which a credit is allowed under K.S.A. 79-32,153, 79-32,155 or 79-32,156, or amendments thereto, and later resumes the operation of the same or a different revenue producing enterprise at such qualified business facility, the taxpayer may, with the consent of the secretary of revenue, elect to claim a credit, upon resuming the operation of a revenue producing enterprise at such qualified business facility, computed in accordance with K.S.A. 79-32,153, or amendments thereto, but for a number of years following resumption of such operations equal to 10 reduced by the number of years for which the credit was claimed prior to termination of operation of such revenue producing enterprise. The secretary of revenue shall grant such consent if it is determined that the termination of operations was due to reasonable cause and that the resumption of operations of a revenue producing enterprise at such qualified business facility will provide increased opportunities for employment and result in a substantial contribution to the economy of the state.History: L. 1976, ch. 431, § 5; L. 1986, ch. 385, § 5; July 1.
KS Stat § 79-32,158 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,158 Same; rules and regulations.

79-32,158. Same; rules and regulations. The secretary of revenue shall prescribe such rules and regulations as may be deemed necessary to carry out the purposes of this act.History: L. 1976, ch. 431, § 6; July 1.
KS Stat § 79-32,159 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,159 Application of 79-32,111 and 79-32,153 to 79-32,158.

79-32,159. Application of 79-32,111 and 79-32,153 to 79-32,158. The provisions of this act shall apply to all taxable years commencing after December 31, 1975.History: L. 1976, ch. 431, § 8; July 1.
KS Stat § 79-32,159a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,159a Application of 79-32,153 and 79-32,154.

79-32,159a. Application of 79-32,153 and 79-32,154. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1977.History: L. 1978, ch. 411, § 3; July 1.
KS Stat § 79-32,159b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,159b Applicability of 1986 amendments.

79-32,159b. Applicability of 1986 amendments. Any taxpayer who has invested in a qualified business facility and commenced commercial operations at such facility prior to the effective date of this act, shall be subject to the provisions of the acts of which this act is amendatory which were in effect at the time commercial operations commenced at such facility. Any taxpayer who has qualified for and claimed credits under the acts of which this act is amendatory prior to the effective date of this act shall continue to be subject to the provisions of the acts of which this act is amendatory which were in effect at the time the taxpayer qualified for such credits for the entire period for which the credits may be claimed.History: L. 1986, ch. 385, § 7; July 1.
KS Stat § 79-32,159c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,159c Application of 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b.

79-32,159c. Application of 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1985.History: L. 1986, ch. 385, § 8; July 1.
KS Stat § 79-32,160 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,160 Title of act.

79-32,160. Title of act. This act shall be known as and may be cited as "the job expansion and investment credit act of 1976."History: L. 1976, ch. 431, § 9; July 1.
KS Stat § 79-32,160b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,160b Planned project within existing enterprise zone; tax election; prior act.

79-32,160b. Planned project within existing enterprise zone; tax election; prior act. Any taxpayer who has developed plans for the construction, reconstruction, enlarging or remodeling of a qualified business facility located within an enterprise zone or who has developed plans for the purchase of machinery or equipment for installation at a qualified business facility located within an enterprise zone may elect to claim the income tax credits and sales tax exemption available prior to the effective date of this act. In order to make such an election, the taxpayer shall submit to the department of revenue by certified mail, a form provided by the department, which shall identify the planned project prior to January 1, 1993.History: L. 1992, ch. 202, § 9; July 1.
KS Stat § 79-32,160c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,160c Application of act.

79-32,160c. Application of act. The provisions of this act affecting tax liability shall be applicable to all taxable years commencing after December 31, 1992.History: L. 1992, ch. 202, § 10; July 1.
KS Stat § 79-32,160e (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,160e Application of act.

79-32,160e. Application of act. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1995.History: L. 1996, ch. 207, § 5; July 1.
KS Stat § 79-32,160g (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,160g Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act.

79-32,160g. Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act. Except as otherwise provided, for taxable years commencing after December 31, 2011, no credits may be earned through the Kansas enterprise zone act, K.S.A. 79-32,160a; or the job expansion and investment tax credit act, K.S.A. 79-32,153. Any carry forward credit that has been earned through the Kansas enterprise zone act, K.S.A. 79-32,160a, and is remaining after December 31, 2011, may be carried forward to succeeding taxable years as long as all requirements continue to be met. Any credit that has been earned through the job expansion and investment tax credit act, K.S.A. 79-32,153, with years left in recomputing the credit after December 31, 2011, may continue for the remainder of the nine-year period as long as all requirements continue to be met.History: L. 2011, ch. 116, § 3; July 1.
KS Stat § 79-32,175 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,175 Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions.

79-32,175. Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions. As used in this act:(a) "Accessible to individuals with a disability" means in conformance with Title I and Title III of the Americans with disabilities act of 1990, 42 USCA 12101 et seq. and 28 C.F.R. Part 36 and 29 C.F.R. 1630 et seq.(b) "Facility" means facility as such term is defined in 28 C.F.R. Part 36.104, but shall not mean new construction or any addition made to an existing facility except with regard to a facility described by K.S.A. 79-32,176, and amendments thereto.(c) "Expenditures for the purpose of making all or any portion of an existing facility accessible to individuals with a disability" includes only those expenditures specifically attributable to the: (1) Removal or equivalent facilitation of an existing architectural barrier, when removal or equivalent facilitation is for the purpose of making an existing facility accessible to individuals with a disability; or (2) new construction of a facility described by K.S.A. 79-32,176, and amendments thereto which will facilitate its accessibility to individuals with a disability. Such term shall not include any part of any expense paid or incurred in connection with the new construction or substantial alteration of a facility, except with regard to a facility described by K.S.A. 79-32,176, or the normal replacement of depreciable property.(d) "Expenditures for the purpose of making all or any portion of an existing facility or of equipment usable for the employment of persons with a disability" includes only those expenditures specifically attributable to the modification or adaptation of an existing facility or of equipment, which modification or adaptation is for the purpose of employing individuals with a disability.History: L. 1978, ch. 409, § 1; L. 1981, ch. 388, § 1; L. 1992, ch. 208, § 19; L. 1994, ch. 195, § 11; L. 1997, ch. 120, § 3; July 1.
KS Stat § 79-32,177 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,177 Credit against tax for making certain property used in trade or business or held for production of income accessible to or usable in the employment of persons with a disability; amount; carryover to subsequent taxable years.

79-32,177. Credit against tax for making certain property used in trade or business or held for production of income accessible to or usable in the employment of persons with a disability; amount; carryover to subsequent taxable years. Any taxpayer who makes expenditures for the purpose of making all or any portion of an existing facility accessible to individuals with a disability, or who makes expenditures for the purpose of making all or any portion of a facility or of equipment usable for the employment of individuals with a disability, which facility or equipment is on real property located in this state and used in a trade or business or held for the production of income, shall be entitled to claim an income tax credit in an amount equal to 50% of such expenditures or, the amount of $10,000, whichever is less, against the income tax liability imposed against such taxpayer pursuant to article 32 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto. Such tax credit shall be deducted from the taxpayer's income tax liability for the taxable year in which the expenditures are made by the taxpayer. If the amount of such tax credit exceeds the taxpayer's income tax liability for such taxable year, the amount thereof which exceeds such tax liability may be carried over for deduction from the taxpayer's income tax liability in the next succeeding taxable year or years until the total amount of the tax credit has been deducted from tax liability, except that no such tax credit shall be carried over for deduction after the fourth taxable year succeeding the taxable year in which the expenditures are made.History: L. 1978, ch. 409, § 3; L. 1981, ch. 388, § 3; L. 1992, ch. 208, § 21; L. 1994, ch. 195, § 13; L. 2012, ch. 135, § 19; L. 2014, ch. 86, § 7; July 1.
KS Stat § 79-32,178 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,178 Rules and regulations.

79-32,178. Rules and regulations. The secretary of revenue shall adopt such rules and regulations as may be deemed necessary to carry out the purposes of this act.History: L. 1978, ch. 409, § 7; July 1.
KS Stat § 79-32,179 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,179 Application of 79-1117, 79-1118, 79-32,117 and 79-32,175 to 79-32,178.

79-32,179. Application of 79-1117, 79-1118, 79-32,117 and 79-32,175 to 79-32,178. The provisions of this act shall apply to all taxable years commencing after December 31, 1977.History: L. 1978, ch. 409, § 8; July 1.
KS Stat § 79-32,180 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,180 Application of 79-32,175 to 79-32,177, inclusive.

79-32,180. Application of 79-32,175 to 79-32,177, inclusive. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1980.History: L. 1981, ch. 388, § 4; July 1.
KS Stat § 79-32,182b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,182b Credit against tax for corporations for certain research and development activity expenditures.

79-32,182b. Credit against tax for corporations for certain research and development activity expenditures. (a) For all taxable years commencing after December 31, 2000, a credit shall be allowed against the tax imposed by the Kansas income tax act on the Kansas taxable income of a taxpayer for expenditures in research and development activities conducted within this state in an amount equal to 61/2% of the amount by which the amount expended for such activities in the taxable year of the taxpayer exceeds the taxpayer's average of the actual expenditures for such purposes made in such taxable year and the next preceding two taxable years.(b) In any one taxable year, the amount of such credit allowable for deduction from the taxpayer's tax liability shall not exceed 25% of the total amount of such credit plus any applicable carry forward amount. The amount by which that portion of the credit allowed by subsections (a) and (b) to be claimed in any one taxable year exceeds the taxpayer's tax liability in such year may be carried forward until the total amount of the credit is used.(c) As used in this section, the term "expenditures in research and development activities" means expenditures made for such purposes, other than expenditures of moneys made available to the taxpayer pursuant to federal or state law, which are treated as expenses allowable for deduction under the provisions of the federal internal revenue code of 1986, as amended, except that for taxable years commencing after December 31, 2013, expenditures in research and development activities shall not include any expenditures for the performance of any abortion, as defined in K.S.A. 65-6701, and amendments thereto.(d) For tax year 2013 and all tax years thereafter, the income tax credit provided by this section shall only be available to taxpayers subject to the income tax on corporations imposed pursuant to subsection (c) of K.S.A. 79-32,110, and amendments thereto, and shall be applied only against such taxpayer's corporate income tax liability.History: L. 2001, ch. 130, § 1; L. 2012, ch. 135, § 20; L. 2013, ch. 119, § 19; July 1.
KS Stat § 79-32,188 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,188 Severability of provisions of act.

79-32,188. Severability of provisions of act. If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provision or application, and to this end the provisions of this act are declared to be severable.History: L. 1989, ch. 303, § 7; July 1.
KS Stat § 79-32,189 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,189 Application of act.

79-32,189. Application of act. Except as otherwise more specifically provided, the provisions of this act shall be applicable to all taxable years commencing after December 31, 1988.History: L. 1989, ch. 303, § 8; July 1.