Esheria Regulatory Atlas

Tax law in United States — Kansas

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

3,148 matching statutes

• United States — Kansas

  Kansas Statutes § 74-8925 Same; taxing subdivision and real property taxes defined; assessment and distribution of taxes; pledge of tax increment portion of taxes.

  1 provisions

  This provision defines certain tax terms and tells the county treasurer how to assess, collect, distribute, and split property taxes in a redevelopment district.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-261 Procedure governing classification of property for purposes of exemption under

  1 provisions

  County appraisers must classify property for ad valorem tax purposes using Kansas law and, when needed, the three-part fixture test.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,264 Limitations on tax credits; credits allowed and amounts to be carried forward.

  1 provisions

  For certain Kansas tax credits in tax years 2009 and 2010, the credits allowed against specified taxes are capped at 90%, and the carryforward amount is reduced by 10%, with some subsection-specific exceptions.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-2988 Tax levy; approval to exceed revenue neutral rate by taxing subdivisions; requirements; notices and contents; public hearing; majority vote of governing body; requirements; duties of county clerk; costs; complaints; posting of budgets.

  1 provisions

  This section limits taxing subdivisions from levying property tax above the revenue neutral rate unless they follow notice, hearing, and vote procedures.

  Notice Open & Chat

• United States — Kansas

  Kansas Statutes § 79-2001 Entry of unpaid real property taxes; publication notice of all taxes; mailing of tax statements; contents of statements.

  1 provisions

  The county treasurer must enter unpaid tax information, publish notice, and mail tax statements and tax information forms each year, with some follow-up mailing rules.

  Notice Open & Chat

• United States — Kansas

  Kansas Statutes § 12-1775 Taxing subdivision and real property taxes defined; assessment and distribution of taxes; pledge of proceeds of bonds.

  1 provisions

  This section tells the county treasurer how to assess, collect, allocate, and distribute taxes in a redevelopment district, and how a city may use tax increment money for redevelopment costs and bonds.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 12-17,153 Same; financing; taxing authority; election; collection of tax; public improvement district sales tax fund.

  1 provisions

  A public improvement district may levy property tax or a sales tax up to 0.50% for up to 10 years to finance public infrastructure improvements, but the tax cannot be imposed until voters in each member county approve it.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 41-352 Packaging and warehousing facility permit; rights of permit holder.

  1 provisions

  Eligible liquor or beverage businesses may apply for a packaging and warehousing facility permit, and permit holders get specified transfer and sale rights. The permit costs $2,500 a year, and certain brands and labels must be registered.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-2416 No tax-sale certificates issued nor tax deeds executed prior to September 1, 1939; exceptions.

  1 provisions

  County treasurers and county clerks may not issue tax-sale certificates or execute tax deeds before September 1, 1939, for certain county-bid lands, subject to stated exceptions.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,263 Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR).

  1 provisions

  This provision gives certain taxpayers a Kansas income tax credit for property and ad valorem taxes paid, with higher eligibility rules for tax year 2011 and later.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-2977 Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures.

  1 provisions

  This section gives amnesty from penalties and interest for certain Kansas taxes if the taxpayer applies, files the required returns, pays the full tax due within the amnesty period, and qualifies under the stated conditions.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 32-1438 Kansas income tax credit allowed for certain costs of liability insurance for corporations; rules and regulations adopted by secretary of commerce.

  1 provisions

  This section allows a Kansas income tax credit for part of certain liability insurance costs tied to registered agritourism operators, with a cap and carryover rules.

  Regulation Open & Chat