reglab/housing_qa huggingface dataset:
KS Stat § 79-3286 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3286 Same; sales of tangible personal property in state.

79-3286. Same; sales of tangible personal property in state. Sales of tangible personal property are in this state if:(a) the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or(b) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state and (1) the purchaser is the United States government or (2) the taxpayer is not taxable in the state of the purchaser.History: L. 1963, ch. 485, § 16; April 25.
KS Stat § 79-3287 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3287 Same; sales in state; income-producing activity.

79-3287. Same; sales in state; income-producing activity. Sales, other than sales of tangible personal property, are in this state if:(a) the income-producing activity is performed in this state; or(b) the income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity is performed in this state than in any other state, based on costs of performance.History: L. 1963, ch. 485, § 17; April 25.
KS Stat § 79-3288 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3288 Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion.

79-3288. Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion. If the allocation and apportionment provisions of this act including the provisions of K.S.A. 79-3279, do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the secretary of revenue may require, in respect to all or any part of the taxpayer's business activity, if reasonable:(a) Separate accounting;(b) the exclusion of any one or more of the factors;(c) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or(d) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income; or(e) in the case of two or more businesses, whether or not incorporated and whether or not organized in Kansas, owned or controlled directly or indirectly by the same interests, which contrive through inter-company transactions to evade taxes imposed under this act, the secretary of revenue may distribute or allocate the gross income and deductions between or among such businesses or may require returns on a consolidated basis. The burden of proof of any contrivance to evade taxes under this act shall rest upon the director of taxation or secretary of revenue.History: L. 1963, ch. 485, § 18; L. 1965, ch. 526, § 1; L. 1972, ch. 342, § 99; L. 1980, ch. 318, § 3; July 1.
KS Stat § 79-3288a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3288a Procedure for transitional adjustment for change of accounting methods of certain taxpayers.

79-3288a. Procedure for transitional adjustment for change of accounting methods of certain taxpayers. (a) The secretary of revenue shall allow a transitional adjustment for change of methods of determining Kansas net income that shall apply only for those years a taxpayer determined Kansas net income in accordance with K.S.A. 79-3290 or 79-3291 as in effect on December 31, 1979. In computing taxable income for any year when such computation is under a method different from the method prescribed under K.S.A. 79-3290 or 79-3291 as in effect on December 31, 1979, there shall be taken into account those adjustments which are determined to be necessary solely by reason of the change in such method of computation in order to prevent amounts from being duplicated or omitted. Adjustments shall be made ratably over a period not less than five years nor more than ten years commencing with the year of change of method of computing Kansas net income, except that if the net adjustments result in a tax amount of fifty thousand dollars or less, the total amount of adjustments shall be made in the year of change of method of computing Kansas net income. The taxpayer shall make an election in the year of change of method of determining Kansas net income of the number of years in the period over which said adjustments will be claimed subject to the provisions of the preceding sentence. Adjustments shall not be allowed for differences arising under a change in methods of computing Kansas net income for any years the taxpayer did not compute Kansas net income under the provisions of K.S.A. 79-3290 or 79-3291 as in effect on December 31, 1979.(b) No assessment of additional tax for any taxable years, or penalties or interest thereon, shall be made against any taxpayer required to compute Kansas net income for such years under the provisions of K.S.A. 79-3290 or 79-3291, as in effect on December 31, 1979 when, in the determination of the secretary of revenue, the amount of such assessment would be substantially offset by application of the transitional adjustment authorized by subsection (a) of this section if net income for such taxable years had been computed in compliance with the provisions of K.S.A. 79-3290 or 79-3291 as in effect on December 31, 1979.History: L. 1980, ch. 318, § 4; July 1.
KS Stat § 79-3288b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3288b Election of treatment of income; timing; duration.

79-3288b. Election of treatment of income; timing; duration. (a) Except as otherwise provided by subsections (b) and (c), the election allowed by subsection (a) of K.S.A. 79-3271, and amendments thereto, shall be filed by the taxpayer on or before the last day of the tax year immediately preceding the tax year for which such election is made.(b) Any taxpayer currently doing business in the state which has a tax year commencing during calendar year 1996, and which intends to make the election allowed by subsection (a) of K.S.A. 79-3271, and amendments thereto, for such taxable year shall file such election within 60 days after the effective date of this act or on or before the last day of the tax year immediately preceding, whichever date is later.(c) Any taxpayer which is a domestic or foreign corporation doing business in the state for the first time and which intends to make the election allowed by subsection (a) of K.S.A. 79-3271, and amendments thereto, for its initial tax year shall file such election within 60 days after filing the taxpayer's articles of incorporation or application for authority to engage in business as a foreign corporation with the secretary of state or otherwise becomes subject to taxation under article 32 of chapter 79 of the Kansas Statutes Annotated.(d) The election allowed by subsection (a) of K.S.A. 79-3271, and amendments thereto, shall be made by filing a written statement with the director clearly identifying the tax year for which such election is made.History: L. 1996, ch. 264, § 3; July 1.
KS Stat § 79-3289 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3289 Same; construction of act.

79-3289. Same; construction of act. This act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.History: L. 1963, ch. 485, § 19; April 25.
KS Stat § 79-3292 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3292 Same; act supplemental to income tax act.

79-3292. Same; act supplemental to income tax act. This act shall be and constitute a part of and shall be supplemental to the Kansas income tax act.History: L. 1963, ch. 485, § 22; April 25.
KS Stat § 79-3293 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3293 Same; application of 79-3271 to 79-3292.

79-3293. Same; application of 79-3271 to 79-3292. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1962.History: L. 1963, ch. 485, § 23; April 25.
KS Stat § 79-3293a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3293a Application of 79-3271, 79-3279 and 79-3288b.

79-3293a. Application of 79-3271, 79-3279 and 79-3288b. The provisions of K.S.A. 79-3271, 79-3279 and 79-3288b shall be applicable to all taxable years beginning after December 31, 1995.History: L. 1996, ch. 264, § 25; July 1.
KS Stat § 79-3293b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3293b Application of 79-3271 and 79-3279.

79-3293b. Application of 79-3271 and 79-3279. The provisions of K.S.A. 79-3271 and 79-3279, and amendments thereto shall be applicable to all taxable years commencing after December 31, 2001.History: L. 2002, ch. 185, § 14; June 6.
KS Stat § 79-3294 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3294 Withholding tax; title; relationship to Kansas income tax act.

79-3294. Withholding tax; title; relationship to Kansas income tax act. The title of this act shall be the "Kansas withholding and declaration of estimated tax act." All of the provisions of the Kansas income tax act shall apply to and be effective to the provisions of this act to the extent to which they are not inconsistent herewith, and all remedies available to the secretary of revenue or the secretary's designee for the administration, assessment, enforcement and collection of tax under the Kansas income tax act shall be available to the secretary or the secretary's designee and shall apply to the amounts to be deducted and withheld under the provisions of this act.History: L. 1965, ch. 525, § 1; L. 1989, ch. 291, § 3; April 27.
KS Stat § 79-3294a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3294a Withholding tax; injunctions.

79-3294a. Withholding tax; injunctions. The secretary of revenue or the secretary's designee is hereby authorized to bring an action to enjoin any employer from engaging in business who, in violation of any of the provisions of K.S.A. 79-3294 et seq. and amendments thereto, fails to truthfully account for and pay over withholding tax or attempts in any manner to evade or defeat such tax or the payment thereof, and the secretary or the secretary's designee, upon proof thereof, shall be entitled in any proceeding brought for such purpose to have an order restraining such employer from engaging in such business. No bond shall be required for any such restraining order nor for any temporary or permanent injunction issued in such proceedings. The secretary or the secretary's designee shall move to dismiss any such injunction where an employer has become current in payments of withholding tax liability, including penalties and interest thereon, or has entered into an agreement with the secretary or the secretary's designee for the payment thereof.History: L. 1980, ch. 316, § 10; L. 1989, ch. 291, § 4; April 27.
KS Stat § 79-3294b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3294b Same; bond to secure collection.

79-3294b. Same; bond to secure collection. The director may require a bond to secure the collection of any withholding tax, penalties or interest due or to become due under the provisions of K.S.A. 79-3294 et seq. and amendments thereto, whenever any employer has failed to pay over withholding tax, including penalties and interest thereon, due for more than one reporting period. Such bond shall be in an amount determined by the director to be necessary to secure the collection of withholding tax for not to exceed the tax estimated to be due and payable for two quarterly payment periods.History: L. 1980, ch. 316, § 11; July 15.
KS Stat § 79-3296 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3296 Withholding tax; employer's requirement to withhold; agreements of the secretary.

79-3296. Withholding tax; employer's requirement to withhold; agreements of the secretary. (a) Every employer who is required under federal law to withhold upon wages pursuant to the federal internal revenue code shall, whenever the wage recipient is a resident of Kansas or the wages shall be paid on account of personal service performed in Kansas, withhold and deduct from such wages an amount to be determined in accordance with K.S.A. 79-32,100d, and amendments thereto.(b) Notwithstanding the requirements of subsection (a), an employer shall not withhold from the wages of an individual who performs services as an extra in connection with any phase of motion picture or television production or television commercials for less than 14 days during any calendar year. As used in this subsection, the term "extra" means an individual who pantomimes in the background, adds atmosphere to the set and performs such actions without speaking.(c) A determination by the internal revenue service which relieves an employer or payor from withholding responsibility with respect to payments to an employee or payee shall also apply for Kansas income tax withholding purposes. Where an employer or payor is required to reinstate withholding for federal income tax with regard to any employee or payee, such obligation shall be equally applicable for Kansas withholding purposes.History: L. 1965, ch. 525, § 3; L. 1967, ch. 497, § 38; L. 1971, ch. 309, § 1; L. 1985, ch. 323, § 2; L. 1987, ch. 385, § 2; L. 2000, ch. 184, § 9; July 1.
KS Stat § 79-3299 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-3299 Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement.

79-3299. Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement. (a) Every employer, payer, person or organization deducting and withholding tax, on or before January 31 of each year, shall prepare a statement for each employee or payee on a form prescribed by the director stating the amount of wages or payments other than wages subject to Kansas income tax paid during the preceding year, the total amount of tax withheld, if any, from such wages or payments other than wages by the employer, payer, person or organization pursuant to this act and such other information as may be prescribed by the director. One copy of such statement shall be filed by the employer, payer, person or organization with the division of taxation on or before January 31 of each year. Except as otherwise provided, if the employer, payer, person or organization files statements which report such withholding information for 51 or more employees or payees, the statements shall be filed by electronic means. If filing such statements by electronic means would be a hardship for any such employer, payer, person or organization, the secretary may permit such statements to be filed other than by electronic means. Two copies of such statement shall be given to the employee or payee concerned, one of which will be filed by the employee or payee with the tax return required by this chapter.(b) In the case of an employee whose employment is terminated before the end of a calendar year, the statement required by subsection (a) may be mailed at the time provided in that subsection to the last known address of the employee, or issued at the time of the last payment to the employee, at the employer's option.(c) Any employer, payer, person or organization deducting and withholding tax who intentionally fails to furnish a statement to an employee or payee as required under the provisions of subsections (a) and (b) shall be guilty of a nonperson misdemeanor and upon conviction thereof shall be punished by a fine not exceeding $100 for each such offense.(d) The annual statement of wages and salaries paid and amount withheld required by this section shall be in lieu of the annual information return required under K.S.A. 79-3222, and amendments thereto.History: L. 1965, ch. 525, § 6; L. 1982, ch. 408, § 2; L. 2000, ch. 184, § 15; L. 2003, ch. 147, § 39; L. 2006, ch. 203, § 7; L. 2007, ch. 154, § 1; L. 2017, ch. 99, § 7; July 1.
KS Stat § 79-32,100 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,100 Same; nondeductibility of withholding; credit allowed; refunds.

79-32,100. Same; nondeductibility of withholding; credit allowed; refunds. (a) The tax deducted and withheld under this act shall not be allowed as a deduction to the employer, payer, person or organization deducting and withholding tax or to the employee or payee in computing taxable income under the "Kansas income tax act."(b) The full amount of wages and salaries or payments other than wages from which an amount was withheld in accordance with this act shall be included in the gross income of the employee or payee unless such wages and salaries or payments other than wages or a portion thereof are otherwise excludable under the provisions of the "Kansas income tax act."(c) The amount deducted and withheld under this act during any calendar year from the wages or payments other than wages of an individual taxpayer shall be allowed as a credit against the income tax otherwise imposed on such taxpayer by the "Kansas income tax act," whether or not such amount was remitted to the division of taxation by the employer, payer, person or organization deducting and withholding tax in accordance with the terms of this act.(d) If the amount withheld under this act during any calendar year exceeds the individual income tax liability of the employee-payee-taxpayer any excess shall be applied to any other income tax owed the state of Kansas by such individual, including fines, penalties and interest, if any, and the balance of such excess, if any, refunded to the taxpayer as provided in subsection (c) of K.S.A. 79-32,105, and amendments thereto.History: L. 1965, ch. 525, § 7; L. 1966, ch. 45, § 1 (Budget Session); L. 2000, ch. 184, § 16; L. 2003, ch. 147, § 40; July 1.
KS Stat § 79-32,100a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,100a Withholding tax; deduction by payer required.

79-32,100a. Withholding tax; deduction by payer required. (a) Every payer who is required under federal law to withhold upon payments other than wages as defined by K.S.A. 79-3295, and amendments thereto, shall deduct and withhold an amount to be determined in accordance with K.S.A. 79-32,100d, and amendments thereto.(b) A determination by the internal revenue service that relieves a payer from withholding responsibility with respect to payments other than wages to a payee shall also apply for Kansas income tax withholding purposes. Whenever a payer is required to reinstate withholding for federal income tax with regard to any payee, such obligation shall be equally applicable for Kansas withholding purposes.(c) Every payer who is required under federal law to withhold upon payments of a pension, annuity or other deferred income, as defined by K.S.A. 79-3295, and amendments thereto, shall deduct and withhold an amount to be determined in accordance with K.S.A. 79-32,100d, and amendments thereto, whenever the payee is a resident of the state of Kansas.(d) Every payer who makes a payment of a management fee or a consulting fee to a nonresident shall deduct and withhold an amount to be determined in accordance with K.S.A. 79-32,100d, and amendments thereto.History: L. 2000, ch. 184, § 10; L. 2002, ch. 185, § 30; L. 2003, ch. 147, § 41; July 1.
KS Stat § 79-32,100b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,100b Same; liability of employer or payer for payment; employee action prohibited.

79-32,100b. Same; liability of employer or payer for payment; employee action prohibited. (a) Every employer, payer, person or organization required to deduct and withhold tax from wages of an employee, payments other than wages of a payee or from a distribution, under this act shall be liable for the payment of such tax whether or not it is collected from the employee, payee or distributee by the employer, payer, person or organization. For purposes of assessment and collection, any amount required to be withheld and paid over to the department of revenue, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of the employer.(b) Any amount of tax withheld shall constitute a special fund in trust for the department of revenue.(c) No employee, payee or distributee shall have any right of action against their employer, payer, person or organization deducting and withholding tax in respect to any moneys deducted and withheld from wages, payments other than wages or distributions and paid over to the department of revenue in compliance or in intended compliance with this act.History: L. 2000, ch. 184, § 11; L. 2003, ch. 147, § 43; July 1.
KS Stat § 79-32,100c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,100c Same; failure to withhold, consequences; persons designated as employers.

79-32,100c. Same; failure to withhold, consequences; persons designated as employers. (a) If an employer, payer, person or organization deducting and withholding tax fails to deduct and withhold the tax as required under this act, and thereafter, the income tax against which the tax may be credited is paid, the tax required to be deducted and withheld shall not be collected from the employer, payer, person or organization. The payment of such tax does not, however, operate to relieve the employer, payer, person or organization from liability for penalties, interest or additions to the tax applicable with respect to such failure to deduct and withhold. The employer, payer, person or organization shall not be relieved under this provision from liability for payment of the tax required to be withheld unless it can be shown that the income tax against which the tax required to be withheld under this act may be credited has been paid.(b) Every agent or other person having control, receipt, custody or disposal of, or paying the wages of an employee or group of employees employed by one or more employers, is for the purpose of this act designated to be an employer. In the case of the corporation, the officers and board of directors are likewise considered employers. Employers of classes named in this section shall be subject to all the provisions of law including penalties as is their principal. Any employer who willfully fails to collect the tax imposed by the Kansas withholding tax act or truthfully account for any pay over such tax, or willfully attempts in any manner to evade or defeat any tax or the payment thereof, shall be subject to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over in addition to other penalties provided by law. As used in this section, "willfully" has the same meaning as such term has for federal tax purposes in 26 U.S.C. § 6672.History: L. 2000, ch. 184, § 12; L. 2003, ch. 147, § 44; L. 2010, ch. 123, § 9; Apr. 29.