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 § 79-5110 Apportionment of moneys among tax levy funds; time for crediting.

  1 provisions

  The county treasurer must credit each taxing subdivision’s tangible property tax levy fund when current tax distributions are made, and must make an additional December distribution for certain later-collected tax moneys.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,110d Certification of excess corporate income tax receipts; reduction of corporate income tax rate; publication of income tax rates.

  1 provisions

  The director of the budget must certify excess corporate income tax receipts for fiscal year 2028, and the secretary of revenue must compute and implement any corporate income tax rate reduction and publish the new rates by October 1, 2028.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,202a Tax credit for adoption expenses.

  1 provisions

  Kansas allows a resident individual a tax credit for adoption expenses, with amounts tied to the federal adoption credit and a $1,500 credit in some cases.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,110 Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note]

  1 provisions

  This section imposes Kansas income tax on resident individuals, nonresident individuals, corporations, and estates and trusts, with specific rate schedules and low-income zero-tax rules for certain years.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 12-1,106 Same; time of payment; collection.

  1 provisions

  County treasurers must add the tax amount to each taxpayer’s personal property tax statement, and the county treasurer and sheriff must collect the tax like personal property taxes. Taxes are due when personal property taxes are due, and taxes under $5 are cancelled.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 65-34,150 Environmental surcharge, gross receipts tax; disposition of proceeds.

  1 provisions

  This section imposes a 2.5% environmental surcharge (gross receipts tax) on drycleaning and laundering services, requires retailers to collect and report it, and lets the secretary of revenue administer and enforce the section.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-2005 Protesting payment of taxes; written statement of grounds; distribution of taxes paid under protest; proceedings for recovery of protested taxes, limitations; informal meeting, requirements; refund of protested taxes; taxing districts authorized to issue no-fund warrants; loans by pooled money investment board to counties or taxing subdivisions to pay such refund of taxes, requirements and procedures; levy of taxes for payment of no-fund warrants and PMIB loans.

  1 provisions

  A taxpayer must file a written protest with the county treasurer before protesting tax payment, and the county appraiser and treasurer must follow specific protest, hearing, refund, and appeal steps.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 12-147 Tax subdivisions authorized to enter into agreements with owners of tax exempt property for payments in lieu of taxes.

  1 provisions

  Kansas taxing subdivisions may contract with owners of tax-exempt property for service charges in lieu of taxes and may receive and spend the resulting revenue.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-1801 Certification of city, county, township, school and other taxing subdivision levies; collection of tax; distribution of proceeds of taxes by county treasurer.

  1 provisions

  Certain local taxing bodies must certify the amount of ad valorem tax to the county clerk by October 1 each year.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-319 Collection of tax; removal of personalty from county before taxes paid.

  1 provisions

  If assessed property is about to be removed from the county before taxes are paid and enough property is left to cover the taxes, the tax becomes immediately due and the county treasurer must issue a tax warrant.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-5401 Franchise tax; applicable entities; liability thresholds; rate, basis and maximum; returns, requirements, contents and filing; time for payment; secretary of revenue, requirements; definitions; phase out of tax.

  1 provisions

  Some Kansas entities must pay an annual franchise tax if they meet the listed equity, capital, or corpus thresholds.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-3491a LP-gas owned on date rate of tax changed; inventory tax or refund.

  1 provisions

  LP-gas motor fuel users and dealers must report and pay tax by the 25th day of the month, and may get a refund when the tax rate drops.

  Act or statute Open & Chat