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 § 58-9a-507 Adjustment between income and principal because of taxes.

  1 provisions

  A fiduciary may adjust income and principal for certain tax-related shifts, and must charge beneficiaries to reimburse principal in specified cases.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-2979 Telecommunications and railroad machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue.

  1 provisions

  This section creates a state fund and requires state and county officials to calculate, transfer, distribute, and report specified tax-reduction payments for telecommunications and railroad machinery and equipment.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,104 Amount paid upon declarations of estimated tax; payments as credit against income tax.

  1 provisions

  Estimated tax payments made during a calendar year must be credited against the taxpayer’s Kansas income tax.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,210 Kansas income tax credit for property tax paid by telecommunication companies which are corporations.

  1 provisions

  Certain telecommunications companies may claim a Kansas income tax credit for qualifying property tax paid, and any excess credit must be refunded.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-5105 Imposition of tax; amount; computation; minimum tax.

  1 provisions

  This provision imposes a tax on motor vehicles and sets minimum amounts and calculation rules based on vehicle class, model year, and county average tax rate.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,111 Credits against tax.

  1 provisions

  This provision allows certain Kansas taxpayers a credit for income tax paid to another state, with limits and special rules for foreign-country taxes, Missouri refund payments, and pass-through entity taxes.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-2983 Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures.

  1 provisions

  Kansas tax amnesty is available for certain unpaid taxes if the taxpayer complies with the section and pays in full during the amnesty period.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 12-199 Imposition of city and county compensating use tax upon certain motor vehicles; rate; administration, collections and distribution.

  1 provisions

  Cities or counties that impose this compensating use tax must use the state department of revenue to administer and enforce it, and the county treasurer collects it when the vehicle is registered.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-3408c Fuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when.

  1 provisions

  Licensed distributors and retailers must pay the fuel tax, report it by the 25th day of the month, and can get a refund if the tax rate drops; some Native American retailers and tribes on reservations are exempt.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 74-8133 Tax credits for investment in qualified securities of qualified Kansas business; claims; limitations; transfer of credits; reimbursement of administrative costs.

  1 provisions

  This section lets eligible investors claim a Kansas tax credit for cash investments in qualified securities of a qualified Kansas business, subject to caps, carryforward rules, transfer rules, and a sunset after 2026.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 79-32,203 Tax credits for expenditures related to nongame and endangered species; limited to certain tax years.

  1 provisions

  Taxpayers can claim Kansas income tax credits for certain wildlife-related real property costs and taxes if the property and management activities meet the section’s conditions.

  Act or statute Open & Chat

• United States — Kansas

  Kansas Statutes § 72-4357 Tax credit for contributions to scholarship granting organization; limitations on amount of credits; carry over of unused credits.

  1 provisions

  Taxpayers may claim a Kansas income, privilege, or premium tax credit for contributions to a scholarship granting organization, subject to percentage limits, annual caps, and carryover rules.

  Act or statute Open & Chat