reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3273 Same; taxpayer taxable in another state.

79-3273.
Same; taxpayer taxable in another state.
For purposes of allocation and apportionment of income under this act, a taxpayer is taxable in another state if (1) in that state he or she is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or (2) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.
History:
L. 1963, ch. 485, § 3; April 25.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3274 Apportionment of net income; nonbusiness income allocation.

79-3274.
Apportionment of net income; nonbusiness income allocation.
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in K.S.A. 79-3275 to 79-3278, inclusive, and amendments thereto. Allocable nonbusiness income shall be limited to the total nonbusiness income received which is in excess of any related expenses which have been allowed as a deduction during the income year.
History:
L. 1963, ch. 485, § 4; L. 1984, ch. 351, § 14; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3275 Same; rents and royalties; extent of utilization of tangible personal property.

79-3275.
Same; rents and royalties; extent of utilization of tangible personal property.
(a) Net rents and royalties from real property located in this state are allocable to this state.
(b) Net rents and royalties from tangible personal property are allocable to this state:
(1) if and to the extent that the property is utilized in this state, or
(2) in their entirety if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized.
(c) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession.
History:
L. 1963, ch. 485, § 5; April 25.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3276 Same; capital gains and losses from sales of property.

79-3276.
Same; capital gains and losses from sales of property.
(a) Capital gains and losses from sales of real property located in this state are allocable to this state.
(b) Capital gains and losses from sales of tangible personal property are allocable to this state if
(1) the property had a situs in this state at the time of the sale, or
(2) the taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs.
(c) Capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer's commercial domicile is in this state.
History:
L. 1963, ch. 485, § 6; April 25.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3278 Same; patent and copyright royalties.

79-3278.
Same; patent and copyright royalties.
(a) Patent and copyright royalties are allocable to this state:
(1) if and to the extent that the patent or copyright is utilized by the payer in this state, or
(2) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.
(b) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located.
(c) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located.
History:
L. 1963, ch. 485, § 8; April 25.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3280 Same; property factor defined.

79-3280.
Same; property factor defined.
The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period.
History:
L. 1963, ch. 485, § 10; April 25.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3281 Same; property owned or rented, value; net annual rate.

79-3281.
Same; property owned or rented, value; net annual rate.
Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from sub-rentals.
History:
L. 1963, ch. 485, § 11; April 25.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3282 Same; average value of property.

79-3282.
Same; average value of property.
The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the director of taxation may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
History:
L. 1963, ch. 485, § 12; April 25.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3283 Same; payroll factor.

79-3283.
Same; payroll factor.
The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.
History:
L. 1963, ch. 485, § 13; April 25.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3284 Same; compensation for services; when payment in state.

79-3284.
Same; compensation for services; when payment in state.
Compensation is paid in this state if:
(a) the individual's service is performed entirely within the state; or
(b) the individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or
(c) some of the service is performed in the state and (1) the base of operations or, the place from which the service is directed or controlled is in the state, or (2) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.
History:
L. 1963, ch. 485, § 14; April 25.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3285 Same; sales factor.

79-3285.
Same; sales factor.
The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period. For taxable years commencing after December 31, 2007, in the case of sales of business assets, other than sales of tangible personal property sold in the ordinary course of the taxpayer's trade or business, only the net gain from such sales shall be included in the sales factor.
History:
L. 1963, ch. 485, § 15; L. 2008, ch. 182, § 21; July 1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3293 Same; application of K.S.A. 79-3271 through 79-3292.

79-3293.
Same; application of
K.S.A.
79-3271 through 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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3293a Application of K.S.A. 79-3271, 79-3279 and 79-3288b.

79-3293a.
Application of
K.S.A.
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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-3293b Application of K.S.A. 79-3271 and 79-3279.

79-3293b.
Application of
K.S.A.
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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; April 29.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,100d Same; withholding amounts method of calculation; agreements with other states and the federal government.

79-32,100d.
Same; withholding amounts method of calculation; agreements with other states and the federal government.
(a) The amount to be withheld from wages as required by K.S.A. 79-3296, and amendments thereto, or from payments other than wages as required by K.S.A. 79-32,100a, and amendments thereto, shall be an amount which will approximate the employee's or payee's annual tax liability on a calendar year basis, calculated on the basis of tables to be prepared by the secretary, and schedules or percentage rates to be prescribed by the secretary, based on the wages, payments other than wages, or adjusted gross income of the taxpayer.
(b) The state withholding rate shall be in proper proportion to the tax rates imposed under K.S.A. 79-32,110, and amendments thereto, and the tax base, so that the withholding rate corresponds to the employee's or payee's expected income tax liability. Such rate may be fixed for all adjusted gross income classes, or variable rates may be established, based upon adjusted gross income class, to insure proper withholding consistent with the taxpayer's expected tax liability.
(c) In the event a resident individual of this state is employed in another state, and such other state requires a withholding of income tax on wages earned by such resident in such other state, the secretary may enter into an agreement with such other state or the employer of such resident as to the manner and amount of withholding required by this act on the wages of such resident earned in such other state.
(d) The secretary is hereby authorized to enter into an agreement pursuant to 10 U.S.C. § 1045 providing for the withholding of state income tax from monthly retired or retainer pay of any member or former member of the United States armed forces.
History:
L. 2000, ch. 184, § 13; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,100f Withholding tax; temporarily teleworking employees during COVID-19 pandemic.

79-32,100f. Withholding tax; temporarily teleworking employees during COVID-19 pandemic.
For the period of January 1, 2021, through December 31, 2022, for wages paid to employees who are temporarily teleworking in a state other than their primary work location, employers shall have the option to continue to withhold income taxes based on the state of the employee's primary work location and not based on the state in which the employee is teleworking or otherwise working during the COVID-19 pandemic. If any provisions of K.S.A. 79-3296, and amendments thereto, are in conflict with the provisions of this section, the provisions of this section shall control.
History:
L. 2021, ch. 101, § 9; May 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,101 Declaration of estimated tax, when; procedure.

79-32,101.
Declaration of estimated tax, when; procedure.
(a) At the time prescribed in this section: (1) Every individual shall pay estimated tax who can reasonably expect to owe, after withholding and credits, tax of at least $500 and who expects their withholding and credits to be less than (A) 90% of the tax shown on the return for the current year or (B) 100% of the tax shown for the preceding tax year; and
(2) every corporation shall pay estimated tax if its Kansas income tax liability can reasonably be expected to exceed $500.
(b) In the case of a husband and wife, single payments under this section may be made by them jointly. If a joint payment is made, but a joint return is not made for the taxable year, the estimated tax for such year may be divided between them. Notification of the division of such payments shall be made at such time and in such manner as the director of taxation may provide, on forms issued by the director of taxation.
(c) If on or before January 31, or March 1, in the case of an individual referred to in subsection (b) of K.S.A. 79-32,102, and amendments thereto, relating to income from farming or fishing, of the succeeding year, the taxpayer files a return for the taxable year, and pays in full the amount of tax computed on the return, then, under rules and regulations of the secretary of revenue no payment otherwise required to be made under this section on January 15, or at any time during the preceding year, in the case of an individual referred to in subsection (b) of K.S.A. 79-32,102, and amendments thereto, relating to income from farming or fishing, is required to be made.
(d) An individual or corporation with a taxable year of less than 12 months shall make a declaration for less than 12 months as prescribed by rules and regulations of the secretary of revenue.
(e) The provisions of this section shall not apply to an estate or trust.
History:
L. 1965, ch. 525, § 8; L. 1968, ch. 192, § 1; L. 1969, ch. 451, § 1; L. 1970, ch. 392, § 1; L. 1972, ch. 342, § 102; L. 1980, ch. 316, § 7; L. 1981, ch. 385, § 1; L. 1989, ch. 296, § 2; L. 2000, ch. 184, § 7; L. 2004, ch. 171, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,102 Same; time of filing of certain declarations.

79-32,102.
Same; time of filing of certain declarations.
(a) "Corporations or individuals other than farmers or fishermen." Declarations of estimated tax required by K.S.A. 79-32,101 from corporations or individuals regarded as neither farmers nor fishermen for the purpose of that section shall be filed on or before April 15 of the taxable year except that if the requirements of K.S.A. 79-32,101 are first met, (1) after April 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year, or (2) after June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15, or (3) after September 1 of the taxable year the declaration shall be filed on or before January 15 of the subsequent taxable year, except corporations meeting the requirements after September 1 and before December 1 shall file their declaration on or before December 15 of the taxable year.
(b) "Farmers or fishermen." Declarations of estimated tax required by K.S.A. 79-32,101 from individuals whose estimated gross income from farming or fishing for the taxable year is at least 2/3 of the total estimated gross income from all sources for the taxable year may, in lieu of the time prescribed in subsection (a), be filed at any time on or before January 15 of the succeeding taxable year.
(c) "Amendment." Amendment of a declaration may be filed at any interval between installment dates prescribed for that taxable year.
(d) "Short taxable years." The applicability of this section of taxable years of less than 12 months shall be in accordance with regulations prescribed by the secretary of revenue.
(e) "Fiscal years." In application of this section to the case of the taxable year beginning on a date other than January 1, there shall be substituted for the months specified in this section the months which correspond thereto.
History:
L. 1965, ch. 525, § 9; L. 1966, ch. 45, § 2 (Budget Session); L. 1971, ch. 310, § 1; L. 1981, ch. 385, § 2; January 1, 1982.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,104 Amount paid upon declarations of estimated tax; payments as credit against income tax.

79-32,104.
Amount paid upon declarations of estimated tax; payments as credit against income tax.
(a) The amount paid upon declarations of estimated tax under this act during any calendar year shall be allowed as a credit against the income tax otherwise imposed on the taxpayer by the "Kansas income tax act."
(b) If the amount paid on the declaration of estimated tax during any calendar year exceeds the income tax liability of the taxpayer, any excess shall be applied to any other tax then owed the state of Kansas by such taxpayer, including fines, penalties and interest, if any, as provided by K.S.A. 79-3233j, and amendments thereto, and the balance of such excess, if any, refunded to the taxpayer as provided in K.S.A. 79-32,105 (c), and amendments thereto, or at the taxpayer's option credited to the taxpayer's declaration of estimated tax liability for the succeeding year.
History:
L. 1965, ch. 525, § 11; L. 1966, ch. 45, § 4 (Budget Session); L. 2002, ch. 186, § 9; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,106 Employers' and fiduciaries' liability for tax required to be withheld.

79-32,106.
Employers' and fiduciaries' liability for tax required to be withheld.
(a) The employer shall be liable to the state for the payment of the amount required to be deducted and withheld under this act but shall not be otherwise liable for the amount of any such payments.
(b) If the employer is the United States or any agency or instrumentality thereof, the return of the amount deducted and withheld upon any wages or payments other than wages may be made by any officer or employee of the United States or of such agency or instrumentality, as the case may be, having control of the payment of such wages or payments other than wages, or appropriately designated for that purpose. Such withholding shall, in accordance with 5 U.S.C. § 84c, be exempt from penalties otherwise provided by law for noncompliance with this act.
(c) In case a fiduciary, agent, or other person has the control, receipt, custody or disposal of, or pays the wages of an employee or group of employees, employed by one or more employers, the director, under rules and regulations of the secretary of revenue, is authorized to designate such fiduciary, agent, or other person to perform such acts as are required of employers under this act and as the director may specify. Except as may be otherwise prescribed by the director, all provisions of law (including penalties) applicable in respect of any employer shall be applicable to a fiduciary, agent, or other person so designated, but, except as so provided, the employer for whom such fiduciary, agent, or other persons acts shall remain subject to the provisions of law (including penalties) applicable in respect of employers.
History:
L. 1965, ch. 525, § 13; L. 1972, ch. 342, § 103; L. 2000, ch. 184, § 17; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,107a Application of K.S.A. 79-32,107.

79-32,107a.
Application of
K.S.A.
79-32,107.
The provisions of this act shall be applicable to all taxable years commencing after December 31, 1979.
History:
L. 1979, ch. 320, § 2; January 1, 1980.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,107b Application of K.S.A. 79-32,101, 79-32,102, 79-32,103 and 79-32,107.

79-32,107b.
Application of
K.S.A.
79-32,101, 79-32,102, 79-32,103 and 79-32,107.
The provisions of this act shall be applicable to all taxable years commencing after December 31, 1981.
History:
L. 1981, ch. 385, § 5; January 1, 1982.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,108 Severability; captions.

79-32,108.
Severability; captions.
If any section, subsection or clause of this act shall, for any reason, be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this act, but shall be confined in its operation to the section, subsection or clause involved in the controversy in which such judgment shall have been rendered, and it shall be presumed that the legislature would have enacted this law with the section, subsection or clause held to be invalid omitted. No caption of any section or set of sections shall in any way affect the interpretation of this act, or any part thereof.
History: L. 1965, ch. 525, § 16; January 1, 1966.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,108a Withholding registration certificate required; procedure.

79-32,108a.
Withholding registration certificate required; procedure.
It shall be unlawful for any employer to engage in business in this state without an income tax withholding registration certificate issued by the director of taxation. Application for such certificate shall be made upon forms furnished by the director. Upon approval of the application, the director shall issue an income tax withholding registration certificate to engage in the business for which application is made. If the applicant does at the time of making the application owe any withholding tax, interest or penalty, then before an income tax withholding registration certificate is issued the director shall require the applicant to pay the amount owed.
History:
L. 1989, ch. 296, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,110a Tax imposed on ordinary income portions of lump sum distributions from pension and other plans.

79-32,110a.
Tax imposed on ordinary income portions of lump sum distributions from pension and other plans.
In addition to the tax imposed by K.S.A. 79-32,110, and amendments thereto, there is hereby imposed for each taxable year, with respect to the income of every taxpayer, a tax equal to thirteen percent (13%) of the tax liability imposed upon said taxpayer for said taxable year under 26 U.S.C. 402(e). Any taxpayer filing a nonresident return shall be liable for said tax only on that portion of the income allocable to the state of Kansas.
History:
L. 1978, ch. 405, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,111 Credits against tax.

79-32,111. Credits against tax.
(a) The amount of income tax paid to another state by a resident individual, resident estate or resident trust on income derived from sources in another state, and included in Kansas adjusted gross income, shall be allowed as a credit against the tax computed under the provisions of this act. Such credit shall not be greater in proportion to the tax computed under this act than the Kansas adjusted gross income for such year derived in another state while such taxpayer is a resident of this state is to the total Kansas adjusted gross income of the taxpayer. As used in this subsection, "state" means the same as defined by K.S.A. 79-3271(i), and amendments thereto. The credit allowable hereunder for income tax paid to a foreign country or political subdivision thereof shall not exceed the difference of such income tax paid less the credit allowable for such income tax paid by the federal internal revenue code. No redetermination of income tax paid for the purposes of determining the credit allowed by this subsection shall be required for the taxable year for which an income tax refund payment pursuant to the provisions of section 18 of article 10 of the Missouri constitution is made, but the income tax paid allowable for credit in the next following taxable year shall be reduced by the amount of such refund amount, except that, for tax year 1998, the income tax paid allowable for credit shall be reduced by the amount of such refunds made for all taxable years prior to tax year 1998.
(b) There shall be allowed as a credit against the tax computed under the provisions of the Kansas income tax act, and amendments thereto, on the Kansas taxable income of an individual, corporation or fiduciary the amount determined under the provisions of K.S.A. 79-32,153 to 79-32,158, and amendments thereto.
(c) For purposes of subsection (a), the amount of income tax paid to another state by an S corporation or partnership that is included in Kansas adjusted gross income of a resident individual, resident estate or resident trust who is a member, shareholder or partner of such S corporation or partnership shall be considered income tax paid to another state by such resident individual, resident estate or resident trust.
History:
L. 1967, ch. 497, § 4; L. 1976, ch. 431, § 7; L. 1997, ch. 126, § 48; L. 1998, ch. 181, § 4; L. 2012, ch. 135, § 11; L. 2022, ch. 63, § 39; July 1.