reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,276 Compensation obtained fraudulently by another individual; exclusion from gross income, when; fraud due to identity theft, reporting to department.

79-32,276. Compensation obtained fraudulently by another individual; exclusion from gross income, when; fraud due to identity theft, reporting to department.
(a) Notwithstanding any other provision of law, for any individual whose identity was fraudulently used to secure any type of compensation, if such individual never received such compensation, such compensation shall not be considered gross income and shall not be taxable for Kansas income tax purposes after determination by the department of revenue that the compensation was obtained fraudulently by another individual.
(b) The department of revenue shall provide a method for any taxpayer subject to the Kansas income tax act to report to the department of revenue whether such taxpayer was a victim of fraud due to identity theft and whether such fraud resulted in the reporting of any income to the federal internal revenue service. The report shall include, but not be limited to, the amount of the income reported to the federal internal revenue service due to fraud, if known.
History:
L. 2021, ch. 101, § 10; May 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,277 Kansas taxpayer protection act; title and effective date.

79-32,277. Kansas taxpayer protection act; title and effective date.
The provisions of K.S.A. 2023 Supp. 79-32,277 through 79-32,282, and amendments thereto, shall be known and may be cited as the Kansas taxpayer protection act and shall be effective on and after January 1, 2022.
History:
L. 2021, ch. 101, § 1; May 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,278 Definitions.

79-32,278. Definitions.
As used in this act:
(a) "Paid tax return preparer" means any person who prepares or substantially prepares for compensation, or who employs one or more persons who prepare or substantially prepare for compensation, any income tax return or claim for refund, required to be filed pursuant to K.S.A. 79-3201 et seq., and amendments thereto. "Paid tax return preparer" does not include the following:
(1) An individual licensed as a certified public accountant in this state under K.S.A. 1-302b or 1-322, and amendments thereto;
(2) an individual licensed as a certified public accountant in another licensing jurisdiction and practicing in this state under K.S.A. 1-302b or 1-322, and amendments thereto; or
(3) an individual employed by a firm licensed in this state under K.S.A. 1-308, and amendments thereto, and preparing a return under the supervision of an individual described in paragraph (1) or (2).
(b) "Secretary" means secretary of the Kansas department of revenue.
History:
L. 2021, ch. 101, § 2; May 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,279 Duties of paid tax return preparers; penalty, when.

79-32,279. Duties of paid tax return preparers; penalty, when.
(a) Any income tax return or claim for refund prepared or substantially prepared by a paid tax return preparer shall be signed by the paid tax return preparer and shall bear the paid tax return preparer's federal internal revenue service preparer tax identification number. Any paid tax return preparer who fails to sign the income tax return or claim for refund or who fails to provide the preparer's federal internal revenue service preparer tax identification number shall pay a civil penalty of $50 for each such failure to the Kansas department of revenue, unless it can be shown that the failure was due to reasonable cause and not willful or reckless conduct. The penalty imposed on any paid tax return preparer with respect to returns or claims for refund filed during any calendar year shall not exceed $25,000 per paid tax return preparer.
(b) The penalty shall be imposed pursuant to this section upon the written order of the secretary or the secretary's designee to the paid tax return preparer who committed the violation. Such order shall state the violation, the penalty to be imposed and the right of the paid tax return preparer to appeal the order. Such order shall be subject to appeal and review in the manner provided by the Kansas administrative procedure act.
(c) Any penalty collected pursuant to this section shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the state general fund.
History:
L. 2021, ch. 101, § 3; May 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,281 Jurisdiction; venue; consent judgment.

79-32,281. Jurisdiction; venue; consent judgment.
(a) Preparation or substantial preparation of any income tax return or claim for refund filed pursuant to K.S.A. 79-3201 et seq., and amendments thereto, by a paid tax return preparer, whether or not a resident or citizen of this state, thereby submits the preparer to the jurisdiction of the courts of this state as to any cause of action arising from the provisions of this act.
(b) Every action pursuant to this act shall be brought in the district court of Shawnee county.
(c) In lieu of instigating or continuing an action or proceeding, the secretary or the secretary's designee may accept a consent judgment with respect to any act or practice declared to be a violation of this act. A consent judgment shall provide for the discontinuance by the paid tax return preparer entering the same of any act or practice declared to be a violation of this act. Any consent judgment entered into pursuant to this section shall not be deemed to admit the violation, unless it does so by its terms. Before any consent judgment entered into pursuant to this section shall be effective, it must be approved by the district court and an entry made in the manner required for making an entry of judgment. Once such approval is received, any breach of the conditions of such consent judgment shall be treated as a violation of a court order and shall be subject to all the penalties provided by law.
History:
L. 2021, ch. 101, § 5; May 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,284 Citation of act; purpose.

79-32,284. Citation of act; purpose.
(a) K.S.A. 2023 Supp. 79-32,284 through 79-32,289, and amendments thereto, shall be known and may be cited as the salt parity act.
(b) The legislature finds and declares that the deductibility of state income taxes should be the same for C corporations, S corporations and partnerships.
(c) The provisions of this act shall be a part of and supplemental to the Kansas income tax act.
History:
L. 2022, ch. 63, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,285 Definitions.

79-32,285. Definitions.
As used in K.S.A. 2023 Supp. 79-32,284 through 79-32,289, and amendments thereto, unless the context otherwise requires:
(a) "Act" means the provisions of K.S.A. 2023 Supp. 79-32,284 through 79-32,289, and amendments thereto.
(b) "C corporation" means a corporation other than an S corporation.
(c) "Electing pass-through entity" means, with respect to a taxable period, an S corporation or partnership that has made the election under K.S.A. 2023 Supp. 79-32,286, and amendments thereto, with respect to the taxable period.
(d) "Electing pass-through entity owner" means, with respect to an S corporation, a shareholder of the S corporation and, with respect to a partnership, a partner in the partnership, except that a partner does not include a C corporation.
(e) "Income attributable to the state" means, with respect to an S corporation or partnership, the portion of the items of income, gain, loss or deduction of the S corporation or partnership apportioned or allocated to this state in accordance with the provisions of K.S.A. 79-3271 through 79-3293b, and amendments thereto.
(f) "Income not attributable to the state" means all items of income, gain, loss or deduction of an electing pass-through entity other than income attributable to the state.
(g) "S corporation" means a corporation having an election in effect under subchapter S of the federal internal revenue code.
(h) "Taxable period" means any taxable year or portion of a taxable year during which a corporation is an S corporation or a noncorporate entity is a partnership.
History:
L. 2022, ch. 63, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,286 Election by S corporation or partnership to be taxed at entity level.

79-32,286. Election by S corporation or partnership to be taxed at entity level.
Notwithstanding K.S.A. 79-32,129 and 79-32,139, and amendments thereto, and except as provided in subsection (b), for taxable years commencing on or after January 1, 2022, an S corporation or partnership may annually elect to be subject to tax at the entity level for the taxable period. The S corporation or partnership shall make the election on the return filed by such S corporation or partnership under K.S.A. 79-3220 and 79-3221, and amendments thereto. The filing of such return shall be binding on all electing pass-through entity owners.
History:
L. 2022, ch. 63, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,288 Liability for tax.

79-32,288. Liability for tax.
(a) Notwithstanding K.S.A. 79-32,129 and 79-32,139, and amendments thereto, electing pass-through entity owners shall not be liable for the tax under this act in their separate or individual capacities. Electing pass-through entity owners subject to Kansas individual income tax shall be entitled to a credit against the tax imposed under K.S.A. 79-32,110, and amendments thereto. The credit shall be equal to the electing pass-through entity owner's direct share of the tax imposed under K.S.A. 2023 Supp. 79-32,286, and amendments thereto. Subsequent to the application of all other credits allowed, if any excess credit exists, such amount shall be refundable to the electing pass-through entity owner. The credit allowed to an electing pass-through entity owner under this subsection shall not exceed the direct share of pass-through entity tax reported by such pass-through entity.
(b) Notwithstanding the provisions of this act, the basis in the hands of an electing pass-through entity owner in the interest in the partnership or the stock or indebtedness in the S corporation shall be determined as if the election under K.S.A. 2023 Supp. 79-32,286, and amendments thereto, had not been made.
History:
L. 2022, ch. 63, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,289 Rules and regulations.

79-32,289. Rules and regulations.
The secretary of revenue may adopt rules and regulations to require or permit an electing pass-through entity to make returns, set forth information or furnish copies of information as may be deemed necessary to carry out the provisions of this act. The secretary of revenue may adopt such other rules and regulations as may be deemed necessary or expedient in enforcing the provisions of this act.
History:
L. 2022, ch. 63, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,291 Credit for qualified employer tuition reibursement.

79-32,291. Credit for qualified employer tuition reibursement.
(a) For taxable years beginning after December 31, 2021, a taxpayer who is a qualified employer subject to the tax imposed under the provisions of the Kansas income tax act shall be allowed a credit against the tax for tuition reimbursed to a qualified employee.
(b) The credit may be claimed only if the qualified employee has been awarded an undergraduate or graduate degree, or technical degree or certificate from a qualified program within one year prior to or following the commencement of employment with a qualified employer and may be claimed each year thereafter that the qualified employee remains employed up to the fourth year of employment.
(c) The credit shall be in an amount equal to 50% of the tuition reimbursed during the taxable year for which the credit is claimed to a qualified employee, except that in no event shall the credit exceed 50% of the average annual amount paid by a qualified employee for enrollment and instruction in a qualified program, as determined by the secretary of revenue.
(d) The credit shall be applied against the taxpayer's income tax liability after all other credits allowed under the income tax act. The credit shall not be refundable and may not be carried forward.
History:
L. 2022, ch. 63, § 11; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,292 Credit for qualified employer for compensation paid to qualified employees.

79-32,292. Credit for qualified employer for compensation paid to qualified employees.
(a) For taxable years beginning after December 31, 2021, a taxpayer who is a qualified employer subject to the tax imposed under the provisions of the Kansas income tax act shall be allowed a credit against the tax for compensation paid during the taxable year to a qualified employee in the first through fifth consecutive years of employment. Except as otherwise provided, the credit shall be in an amount equal to 10% of the compensation paid.
(b) The credit shall not exceed $15,000 annually for each qualified employee.
(c) The credit shall be applied against the taxpayer's income tax liability after all other credits allowed under the income tax act. The credit shall not be refundable and may not be carried forward.
(d) No credit shall be claimed for compensation paid to a qualified employee after the fifth year of employment of the qualified employee.
History:
L. 2022, ch. 63, § 12; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,293 Credit for qualified employee.

79-32,293. Credit for qualified employee.
(a) For taxable years beginning after December 31, 2021, a taxpayer who becomes a qualified employee during the taxable year shall be allowed a credit against the tax imposed under the provisions of the Kansas income tax act in an amount equal to $5,000. The credit shall be deducted from the taxpayer's income tax liability for the taxable year in which the taxpayer is or has been a qualified employee and may be claimed each year the taxpayer achieves the status of a qualified employee for the four taxable years succeeding the taxable year in which the credit was first allowed.
(b) If the amount of the credit allowed a qualified employee is greater than the qualified employee's income tax liability for the taxable year in which the credit is allowed, the amount of the credit which exceeds the tax liability may be carried over for deduction from the qualified employee's income tax liability in the next succeeding taxable year or years, except that the tax credit may not be carried over for deduction after the fourth taxable year succeeding the taxable year in which the credit was first allowed.
History:
L. 2022, ch. 63, § 13; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,294 Rules and regulations.

79-32,294. Rules and regulations.
(a) The secretary of revenue may adopt rules and regulations necessary or convenient for the implementation and administration of K.S.A. 2023 Supp. 79-32,290 through 79-32,293, and amendments thereto.
(b) The secretary of revenue shall annually submit a written report to the house committee on appropriations and to the senate committee on ways and means beginning with the 2023 legislative session. The report shall contain information regarding the cost and effectiveness of the tax credit program described in K.S.A. 2023 Supp. 79-32,290 through 79-32,293, and amendments thereto. The secretary also may include in the report any recommendations for changes to law necessary to implement K.S.A. 2023 Supp. 79-32,290 through 79-32,293, and amendments thereto.
History:
L. 2022, ch. 63, § 14; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,295 Application of act.

79-32,295. Application of act.
No new credits shall be issued or may be earned under the provisions of K.S.A. 2023 Supp. 79-32,290 through 79-32,293, and amendments thereto, after December 31, 2026.
History:
L. 2022, ch. 63, § 15; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,296 Tax credit for school and classroom supplies purchased by teachers.

79-32,296. Tax credit for school and classroom supplies purchased by teachers.
For tax year 2022, and all tax years thereafter, there shall be allowed a credit against the tax liability of a qualified taxpayer imposed under the Kansas income tax act in an amount equal to the expenditures made by the taxpayer for school and classroom supplies during the taxable year. The amount of the credit allowed each taxable year under this section shall not exceed $250. As used in this section, a "qualified taxpayer" means an individual who is a Kansas resident and is employed as a public or private school teacher.
History:
L. 2022, ch. 63, § 16; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,298 Title and purpose of act.

79-32,298. Title and purpose of act.
The provisions of K.S.A. 2023 Supp. 79-32,298 through 79-32,303, and amendments thereto, shall be known and may be cited as the Kansas targeted employment act. The purpose of this act shall be to incentivize employers to employ persons with developmental disabilities in Kansas and decrease the reliance and associated costs to taxpayers to fund governmental programs.
History:
L. 2022, ch. 70, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,299 Definitions.

79-32,299. Definitions.
As used in this act:
(a) "Competitive integrated employment" has the meaning as provided in the workforce innovation and opportunity act, 29 U.S.C. § 3101 et seq., as defined in 29 U.S.C. § 3102, 34 C.F.R. § 361.5 and 29 U.S.C. § 705.
(b) "Community service provider" means an association or organization licensed by the Kansas department for aging and disability services whose purpose is to provide support and services, relating to the ability to live and to work in the community, to persons who, without such support and services, would be unable or would have significant difficulty maintaining employment or living in the community. "Community service provider" also includes other governmental agencies that support or that elect to support eligible individuals with job placement and job preservation supports including, but not limited to, school districts, community mental health centers and vocational rehabilitation contractors.
(c) "Earned income" means compensation paid to a Kansas employee for competitive integrated employment that is equal or greater than the minimum wage and is performed in a competitive integrated setting.
(d) "Eligible individual" means an individual, including a high school student, who is a Kansas resident, is employed by an employer in a competitive integrated setting, has a developmental disability that has been documented as required by the secretary for aging and disability services and who has agreed to provide the secretary for aging and disability services, or the secretary's designee, information required by the secretary pursuant to the Kansas targeted employment act, or to permit the secretary of revenue to provide such information to the secretary for aging and disability services.
(e) "Developmental disability" means the same as defined in K.S.A. 39-1803, and amendments thereto.
(f) "Targeted employment business" means those employers employing eligible individuals in competitive integrated employment in a competitive integrated setting and who are authorized to do business in Kansas. In order to qualify as a "targeted employment business," the employer must pay earned income to an eligible individual in a calendar year. "Targeted employment business" does not include a community service provider.
History:
L. 2022, ch. 70, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,300 Credit against income, privilege or premium tax liability for employment of eligible individuals by targeted employment businesses; determination of credit amount; maximum annual amount of all credits.

79-32,300. Credit against income, privilege or premium tax liability for employment of eligible individuals by targeted employment businesses; determination of credit amount; maximum annual amount of all credits.
For tax years 2022 through 2027, a credit shall be allowed against the income, privilege or premium tax liability imposed upon a taxpayer qualifying as a targeted employment business or a taxpayer outsourcing work to a targeted employment business pursuant to the Kansas income tax act, the privilege tax imposed upon any national banking association, state bank, trust company or savings and loan association pursuant to article 11 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, or the premiums tax and privilege fees imposed upon an insurance company pursuant to K.S.A. 40-252, and amendments thereto, for every hour that an eligible individual is employed in a calendar year in a targeted employment business and receives earned income as compensation. The credit shall only apply to wages for hours worked and not for any compensation for leave paid to the eligible individual. The credit shall be 50% of the wages paid to the eligible individual on an hourly basis, up to a maximum credit of $7.50 per hour. For the purpose of calculating the tax credit, the wage rate used shall not be more than a reasonable or usual and customary market wage rate for a similar job. The credit shall not be refundable, shall not be carried forward and shall only be used once each taxable year against tax liability imposed by only one of the income, privilege or premium taxes. For any employed eligible individual who receives support or services from a community service provider, such eligible individual may choose to have support or services provided as needed at the individual's worksite to help the individual maintain employment. The maximum amount of all tax credits allowed in each tax year under the Kansas targeted employment act shall be $5,000,000.
History:
L. 2022, ch. 70, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,301 Targeted employment business information reporting requirements to secretary of revenue; rules and regulations.

79-32,301. Targeted employment business information reporting requirements to secretary of revenue; rules and regulations.
(a) Any targeted employment business seeking to qualify for a tax credit pursuant to K.S.A. 2023 Supp. 79-32,300, and amendments thereto, shall provide to the secretary of revenue the names of each eligible individual employed and the wage rate per hour, hours worked and gross wages paid, minus any compensation for leave, for each eligible individual and such other information as the secretary of revenue may require.
(b) The secretary of revenue and the secretary for aging and disability services are hereby authorized to adopt such rules and regulations as may be necessary for the administration of the provisions of the Kansas targeted employment act.
History:
L. 2022, ch. 70, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,303 Expiration of act.

79-32,303. Expiration of act.
The provisions of K.S.A. 2023 Supp. 79-32,298 through 79-32,302, and amendments thereto, shall expire on January 1, 2028, except that tax credits earned in tax year 2027 may be awarded by the secretary of revenue as provided by this act.
History:
L. 2022, ch. 70, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,304 Citation of act.

79-32,304. Citation of act.
The provisions of K.S.A. 2023 Supp. 79-32,304 through 79-32,309, and amendments thereto, shall be known and may be cited as the Kansas affordable housing tax credit act.
History:
L. 2022, ch. 85, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,305 Definitions.

79-32,305. Definitions.
As used in K.S.A. 2023 Supp. 79-32,304 through 79-32,309, and amendments thereto:
(a) "Act" means the provisions of K.S.A. 2023 Supp. 79-32,304 through 79-32,309, and amendments thereto;
(b) "allocation certificate" means a statement issued by the KHRC certifying that a given development is eligible for the credit and specifying the amount of the credit allowed;
(c) "credit" means the Kansas affordable housing tax credit allowed pursuant to this act;
(d) "credit period" means the credit period as defined in section 42(f)(1) of the federal internal revenue code;
(e) "director" means the director of taxation pursuant to K.S.A. 75-5102, and amendments thereto;
(f) "federal tax credit" means the federal low-income housing tax credit provided by section 42 of the federal internal revenue code;
(g) "KHRC" means the Kansas housing resources corporation, a not-for-profit subsidiary of the Kansas development finance authority incorporated pursuant to K.S.A. 74-8904(v), and amendments thereto;
(h) "pass-through entity" means any: (1) Limited liability company; (2) limited partnership; or (3) limited liability partnership;
(i) "pass-through certification" means a certification provided to the director by any pass-through entity allocating a credit to its partners or members, certifying the amount of credit to be allocated to each partner or member of such pass-through entity;
(j) "qualified allocation plan" means the qualified allocation plan adopted by the KHRC pursuant to section 42(m) of the federal internal revenue code;
(k) "qualified development" means a "qualified low-income housing project," as that term is defined in section 42 of the federal internal revenue code that is located in Kansas and is determined by the KHRC to be eligible for a federal tax credit whether or not a federal tax credit is allocated with respect to such qualified development; and
(l) "qualified taxpayer" means an individual, a person, firm, corporation, or other entity that owns an interest, direct or indirect, in a qualified development and is subject to the taxes imposed by the Kansas income tax act, the privilege taxes imposed pursuant to article 11 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, or the premium taxes imposed pursuant to K.S.A. 40-252, and amendments thereto.
History:
L. 2022, ch. 85, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,307 Recaptured or disallowed credits; effect on tax liability.

79-32,307. Recaptured or disallowed credits; effect on tax liability.
If, under section 42 of the federal internal revenue code, a portion of any federal tax credit taken on a qualified development is required to be recaptured or is otherwise disallowed during the credit period, the qualified taxpayer that claimed the credit pursuant to this act with respect to such qualified development shall also be required to recapture a portion of any credits authorized by this act. The percentage of credits subject to recapture shall be equal to the percentage of federal tax credits subject to recapture or otherwise disallowed during such period. Any credits recaptured or disallowed shall increase the tax liability of the qualified taxpayer who claimed the credits and shall be included on the tax return of the qualified taxpayer submitted for the taxable year in which the recapture or disallowance event is identified.
History:
L. 2022, ch. 85, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,309 Administration by Kansas housing resources corporation; annual report to the legislature.

79-32,309. Administration by Kansas housing resources corporation; annual report to the legislature.
(a) The KHRC, in consultation with the director, shall monitor and oversee compliance with the provisions of this act and shall report specific occurrences of noncompliance to the director.
(b) For each allocation year, the KHRC shall submit a written report to the legislature on or before December 31 of each year and make such report available to the public. The report shall:
(1) Specify the number of qualified developments that have been allocated credits during the allocation year and the total number of units supported by each development;
(2) describe each qualified development that has been allocated credits including, without limitation, the geographic location of the development, the household type and any specific demographic information available about residents intended to be served by the development, the income levels intended to be served by the development, and the rents or set-asides authorized for each development; and
(3) provide housing market and demographic information that demonstrates how the qualified developments supported by the credits are addressing the need for affordable housing within the communities they are intended to serve as well as information about any remaining disparities in the affordability of housing within those communities.
History:
L. 2022, ch. 85, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,310 Purpose and citation of act.

79-32,310. Purpose and citation of act.
(a) The purpose of the Kansas housing investor tax credit act is to bring housing investment dollars to communities that lack adequate housing. Development of suitable residential housing will complement economic development of rural and urban areas that lack adequate housing resources and enable such communities to attract businesses, employees and new residents.
(b) K.S.A. 2023 Supp. 79-32,310 through 79-32,315, and amendments thereto, shall be known and may be cited as the Kansas housing investor tax credit act.
History:
L. 2022, ch. 85, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,314 Loss of qualified housing project designation; notice.

79-32,314. Loss of qualified housing project designation; notice.
(a) If the director determines that a project is not in substantial compliance with the requirements of this act or the agreement executed pursuant to K.S.A. 2023 Supp. 79-32,312, and amendments thereto, the director shall inform the project builder or developer of the project in writing that the project will lose designation as a qualified housing project in 120 days from the date of mailing of the notice unless such builder or developer corrects the deficiencies and becomes compliant with with the requirements for designation.
(b) At the end of such 120-day period, if the project is still not in substantial compliance, the director shall send a notice of loss of designation to the project builder or developer, the secretary of revenue and all known qualified investors in the project. Loss of designation of a qualified housing project shall preclude the issuance of any additional tax credits with respect to the project, and the director shall not approve any subsequent application for such project as a qualified housing project. Upon loss of the designation as a qualified housing project, the project builder or developer shall repay any tax credits such taxpayer has claimed.
(c) Qualified investors other than the project builder or developer who have lawfully made a cash investment in a qualified housing project approved by the director shall not have tax credits disallowed solely due to the project losing its designation as a qualified housing project under this act.
History:
L. 2022, ch. 85, § 11; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,315 Annual report; contents.

79-32,315. Annual report; contents.
(a) On or before January 31, 2023, and on or before January 31 of each year thereafter, the director shall transmit a report annually to the governor, the standing committee on commerce of the senate and the standing committee on commerce, labor and economic development of the house of representatives. Such report shall be based upon information received from each qualified housing project for which tax credits have been issued during the preceding year and shall describe the following:
(1) The manner in which the purpose, as described in this act, has been carried out;
(2) the total cash investments made for qualified securities in qualified housing projects during the preceding year and cumulatively since the enactment of this act;
(3) an estimate of jobs facilitated by housing developed through such investments; and
(4) an estimate of the multiplier effect on the Kansas economy of the investments. The amount of tax credits claimed in the previous fiscal year; a general description of the investors that benefited from the tax credits; and any aggregate job creation or capital investment in Kansas that resulted from the tax credits for a period of five years beginning from the date on which the tax credits were issued.
(b) The director shall conduct an annual review of the activities undertaken pursuant to this act to ensure that tax credits issued pursuant to this act are issued in compliance with the provisions of this act and rules and regulations adopted by the director.
History:
L. 2022, ch. 85, § 12; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 33 - Cigarettes And Tobacco Products › 79-3302 Title and purpose of act.

79-3302. Title and purpose of act.
(a) K.S.A. 79-3301 through 79-3304, 79-3306, 79-3309, 79-3310, 79-3311, 79-3312, 79-3312a, 79-3313, 79-3316, 79-3321, 79-3322, 79-3323, 79-3324a, 79-3326, 79-3328, 79-3329, 79-3333, 79-3335, 79-3371, 79-3373, 79-3374, 79-3375, 79-3377, 79-3378, 79-3379, 79-3387, 79-3388, 79-3391, 79-3392, 79-3393, 79-3394 and K.S.A. 79-3311a, 79-3336, 79-3395 through 79-3399, and 79-33,100, and amendments thereto, shall be known and may be cited as the Kansas cigarette and tobacco products act.
(b) It is the purpose and intent of this act to regulate the sale of cigarettes and tobacco products in this state and to impose a tax thereon.
History:
L. 1933, ch. 122, § 2 (Special Session); L. 1939, ch. 329, § 2; L. 1972, ch. 342, § 105; L. 1984, ch. 358, § 1; L. 1996, ch. 214, § 2; L. 2000, ch. 92, § 2; L. 2017, ch. 96, § 4; June 22.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 33 - Cigarettes And Tobacco Products › 79-3306 License; application forms; issuance.

79-3306.
License; application forms; issuance.
Licenses shall be issued by the director for a biennium or portion thereof upon application for the license made on forms furnished by the director containing such information as the director may require subscribed to by the applicant or the applicant's authorized representative.
History:
L. 1933, ch. 122, § 6 (Special Session); L. 1939, ch. 329, § 6; L. 1967, ch. 498, § 5; L. 1985, ch. 326, § 2; April 25.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 33 - Cigarettes And Tobacco Products › 79-3310 Tax on cigarettes imposed; rates.

79-3310. Tax on cigarettes imposed; rates.
There is imposed a tax upon all cigarettes sold, distributed or given away within the state of Kansas. On and after July 1, 2015, the rate of such tax shall be $1.29 on each 20 cigarettes or fractional part thereof or $1.61 on each 25 cigarettes, as the case requires. Such tax shall be collected and paid to the director as provided in this act. Such tax shall be paid only once and shall be paid by the wholesale dealer first receiving the cigarettes as herein provided.
The taxes imposed by this act are hereby levied upon all sales of cigarettes made to any department, institution or agency of the state of Kansas, and to the political subdivisions thereof and their departments, institutions and agencies.
History:
L. 1933, ch. 122, § 10 (Special Session); L. 1935, ch. 309, § 2; L. 1939, ch. 329, § 9; L. 1947, ch. 459, § 1; L. 1957, ch. 505, § 1; L. 1964, ch. 37, § 1 (Budget Session); L. 1965, ch. 529, § 1; L. 1967, ch. 498, § 7; L. 1970, ch. 396, § 1; L. 1983, ch. 329, § 1; L. 1984, ch. 357, § 2; L. 1985, ch. 327, § 1; L. 2002, ch. 185, § 1; L. 2015, ch. 99, § 29; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 33 - Cigarettes And Tobacco Products › 79-3310c Inventory tax on cigarettes; procedures for payment.

79-3310c. Inventory tax on cigarettes; procedures for payment.
On or before July 31, 2015, each wholesale dealer, retail dealer and vending machine operator shall file a report with the director in such form as the director may prescribe showing cigarettes, cigarette stamps and meter imprints on hand at 12:01 a.m. on July 1, 2015. A tax of $.50 on each 20 cigarettes or fractional part thereof or $.62 on each 25 cigarettes, as the case requires and $.50 or $.62, as the case requires upon all tax stamps and all meter imprints purchased from the director and not affixed to cigarettes prior to July 1, 2015, is hereby imposed and shall be due and payable on or before October 31, 2015. The tax imposed upon such cigarettes, tax stamps and meter imprints shall be imposed only once under this act. The director shall remit all moneys collected pursuant to this section to the state treasurer who shall credit the entire amount thereof to the state general fund.
History:
L. 2002, ch. 185, § 2; L. 2015, ch. 99, § 30; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 33 - Cigarettes And Tobacco Products › 79-3311a Stamps; minimum number of cigarettes; liability for tax.

79-3311a. Stamps; minimum number of cigarettes; liability for tax.
(a) Notwithstanding any other provision in this act, any person who purchases, possesses, uses or consumes more than 400 cigarettes in this state without the required tax indicia being affixed as herein provided shall be liable for the tax imposed by this act.
(b) The provisions of this section shall be part of and supplemental to the Kansas cigarette and tobacco products act.
History:
L. 2017, ch. 96, § 1; June 22.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 33 - Cigarettes And Tobacco Products › 79-3312 Redemption of stamps.

79-3312. Redemption of stamps.
The director shall redeem any unused stamps that any wholesale dealer presents for redemption within six months after the purchase thereof, at the face value less 0.55% thereof if such stamps have been purchased from the director and are whole, complete stamps. The director shall prepare a voucher showing the net amount of such refund due, and the director of accounts and reports shall draw a warrant on the state treasurer for the same. Wholesale dealers shall be entitled to a refund of the tax paid on cigarettes which have become unfit for sale upon proof thereof less 0.55% of such tax.
History:
L. 1935, ch. 309, § 4; L. 1939, ch. 329, § 11; L. 1957, ch. 505, § 3; L. 1964, ch. 37, § 3 (Budget Session); L. 1967, ch. 498, § 9; L. 1970, ch. 396, § 3; L. 1971, ch. 315, § 2; L. 1983, ch. 329, § 5; L. 1985, ch. 327, § 3; L. 2002, ch. 185, § 4; L. 2015, ch. 99, § 32; L. 2017, ch. 96, § 9; June 22.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 33 - Cigarettes And Tobacco Products › 79-3312a Cigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes.

79-3312a.
Cigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes.
Carriers are hereby required to report to the director the amount of cigarettes refused by any consignee and all such cigarettes returned to the manufacturer on forms and in the manner and time provided by the director. Failure of carriers to file such reports shall make the carrier liable for unpaid tax on such cigarettes. Carriers may sell cigarettes damaged in transit when refused by the consignee if the carrier first obtains written authority of the director for such sale and pays the tax due thereon. Cigarettes damaged in transit, refused by the consignee and not returned to the manufacturer or sold as herein provided shall be destroyed in the presence of an agent of the director and in such case the tax shall be waived. Any consignee signing receipt of delivery and then discovering shortage in transit shall be responsible for the tax on the amount of cigarettes shown in the said receipt of delivery. In all other cases of shortage in shipment of cigarettes as evidenced by waybill or invoice the carrier shall be liable for the tax due on the missing cigarettes unless the said carrier shall furnish to the director on forms and in the manner and time provided by the director proof satisfactory to the director that such shortage was occasioned by the theft of said cigarettes by a person or persons outside of the employment of said carrier. In the event that said proof is satisfactory to the director, the tax on said missing cigarettes shall be waived.
History:
L. 1967, ch. 498, § 10; L. 1969, ch. 458, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 33 - Cigarettes And Tobacco Products › 79-3313 Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing.

79-3313.
Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing.
All cigarettes sold in this state shall be in packages, and each of the packages shall bear evidence of payment of the tax thereon except that any railroad or sleeping car company licensed as a retailer is hereby authorized to sell cigarettes upon its cars without affixing stamps to the packages of cigarettes provided that monthly reports and payment of the tax due is made directly to the director in the manner and under the terms provided for by the director. In addition, manufacturers are hereby authorized to distribute in the state, through their authorized representatives or wholesale dealers, free sample packages of cigarettes containing less than 20 cigarettes without affixing stamps to the packages provided that monthly reports and payment of a tax at the rates prescribed by law are made directly to the director. No wholesale dealer or manufacturers' authorized representatives shall sell or distribute cigarettes, except free sample packages, to any person in the state of Kansas not holding a dealer's license as provided in this act. Such packages of sample cigarettes shall bear the word "sample" or "not for sale" and "state tax paid" in letters easily read.
Whenever the director shall have reason to believe that any manufacturer has violated the provisions of this section or the conditions provided by the director, the director shall conduct a hearing thereon in accordance with the provisions of the Kansas administrative procedure act. If upon the basis of such hearing it appears to the satisfaction of the director that such manufacturer has violated any of the provisions of this section or the conditions provided by the director, the director is hereby authorized to suspend or revoke the authorization to the manufacturer for such period as the director determines is necessary but in no case for more than one year.
History:
L. 1933, ch. 122, § 12 (Special Session); L. 1935, ch. 309, § 5; L. 1939, ch. 329, § 12; L. 1953, ch. 439, § 1; L. 1957, ch. 429, § 20; L. 1967, ch. 498, § 11; L. 1969, ch. 459, § 1; L. 1984, ch. 358, § 2; L. 1988, ch. 356, § 332; L. 2004, ch. 145, § 44; July 1, 2007.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 33 - Cigarettes And Tobacco Products › 79-3316 Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms.

79-3316. Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms.
(a) All purchases of cigarettes by any dealer shall be evidenced by an invoice, a duplicate of which shall be furnished to the party receiving the cigarettes from any dealer.
(b) Purchases of cigarettes by wholesale dealers shall be made from the manufacturers of cigarettes or from other Kansas licensed wholesale dealers. Purchases of cigarettes by retail dealers or vending machine operators shall be from wholesale dealers.
(c) All invoices issued by wholesale dealers shall be in duplicate and a copy must accompany the consigned cigarettes. Cigarettes sold by a wholesale dealer to any other dealer shall be evidenced by invoices bearing the vendee's name and license number. A wholesale dealer selling cigarettes to a manufacturer's salesperson shall at the time of delivery of same make a true duplicate invoice, inserting therein the name of the salesman together with the name of such salesperson's employer, except that for an outlet, or fuel outlet or fuel center owned by the same entity, separate invoices are not required if cigarettes are sold from the fuel outlet owned by the same entity.
(d) All records pertaining to sales of cigarettes by dealers in the state of Kansas shall be preserved for a period of three years and shall be available for inspection by the director or the director's designee at the dealer's place of business or, if the dealer has more than one place of business in the state, at a central location of the dealer.
(e) Every wholesale dealer shall report to the director on or before the 10th day of each month, stating the amount of cigarettes sold during the preceding month and the amount of all cigarettes returned to the manufacturer. Any wholesale dealer who refuses any shipment or part of a shipment of unstamped cigarettes or has a shortage in the shipment of cigarettes consigned to such dealer shall in the monthly report next following the refusal or shortage report to the director the number of packages or cartons of cigarettes refused or short and the name of the carrier from whom the cigarettes were refused or shortage occurred. Such report shall be filed electronically in the manner prescribed by the director.
(f) Exemption from payment of cigarette tax on sale of cigarettes made outside the state by any wholesale dealer shall be filed on forms provided by the director.
History:
L. 1933, ch. 122, § 15 (Special Session); L. 1935, ch. 309, § 7; L. 1939, ch. 329, § 14; L. 1955, ch. 418, § 1; L. 1967, ch. 498, § 12; L. 1996, ch. 214, § 6; L. 1998, ch. 192, § 10; L. 2017, ch. 96, § 10; June 22.