Article 12 - INCOME TAX

  1. § 92-12-1 - Revoked
  2. § 92-12-2 - Revoked
  3. § 92-12-3 - Revoked
  4. § 92-12-4 - Revoked
  5. § 92-12-4a - Resident individual
  6. § 92-12-5 - Revoked
  7. § 92-12-6 - Resident status of certain individuals
  8. § 92-12-7 - Revoked
  9. § 92-12-8 - Corporation
  10. § 92-12-9 and 92-12-10 - Revoked
  11. § 92-12-11 - Credits for income taxes paid to other states
  12. § 92-12-12 - Revoked
  13. § 92-12-13 - Revoked
  14. § 92-12-14 - Persons and organizations exempt from Kansas income tax
  15. § 92-12-15 - Revoked
  16. § 92-12-16 - Change of accounting period
  17. § 92-12-17 and 92-12-18 - Revoked
  18. § 92-12-19 - Limitation of tax-spreadback rule
  19. § 92-12-20 - Change from accrual to installment method of accounting
  20. § 92-12-21 - Revoked
  21. § 92-12-22 - Revoked
  22. § 92-12-23 - Revoked
  23. § 92-12-24 - Revoked
  24. § 92-12-25 and 92-12-26 - Revoked
  25. § 92-12-27 - Kansas deduction of an individual
  26. § 92-12-28 - Revoked
  27. § 92-12-29 - Revoked
  28. § 92-12-30 - Revoked
  29. § 92-12-31 - Revoked
  30. § 92-12-32 - Revoked
  31. § 92-12-33 - Revoked
  32. § 92-12-34 - Revoked
  33. § 92-12-35 - Revoked
  34. § 92-12-36 - Revoked
  35. § 92-12-37 - Revoked
  36. § 92-12-38 - Revoked
  37. § 92-12-39 - Revoked
  38. § 92-12-40 - Revoked
  39. § 92-12-41 - Revoked
  40. § 92-12-42 - Revoked
  41. § 92-12-43 - Revoked
  42. § 92-12-44 - Revoked
  43. § 92-12-45 and 92-12-46 - Revoked
  44. § 92-12-47 - Distribution withholding
  45. § 92-12-48 - Revoked
  46. § 92-12-49 - Revoked
  47. § 92-12-50 - Revoked
  48. § 92-12-51 - Revoked
  49. § 92-12-52 - Consolidated returns
  50. § 92-12-53 - Methods of determining income allocable to Kansas business
  51. § 92-12-54 - Revoked
  52. § 92-12-55 - Returns; who shall file
  53. § 92-12-56 - Revoked
  54. § 92-12-57 - Records and income tax forms
  55. § 92-12-58 - Payment of tax; receipt; insufficient fund checks
  56. § 92-12-59 - Revoked
  57. § 92-12-60 - Revoked
  58. § 92-12-61 - Revoked
  59. § 92-12-62 - Revoked
  60. § 92-12-63 - Revoked
  61. § 92-12-64 - Claims for refund by taxpayers
  62. § 92-12-65 - Powers of the director of taxation
  63. § 92-12-66 - Revoked
  64. § 92-12-66a - Abatement of final tax liabilities
  65. § 92-12-67 - Extension of time for filing returns
  66. § 92-12-68 - Revoked
  67. § 92-12-69 - Revoked
  68. § 92-12-70 - Revoked
  69. § 92-12-71 - Business and nonbusiness income defined
  70. § 92-12-72 - Two or more businesses of a single taxpayer
  71. § 92-12-73 - Business and nonbusiness income; application of definitions
  72. § 92-12-74 - Proration of deductions
  73. § 92-12-75 - Definitions
  74. § 92-12-76 - Apportionment
  75. § 92-12-77 - Combined income method of reporting
  76. § 92-12-78 - Allocation
  77. § 92-12-79 - Consistency and uniformity in reporting
  78. § 92-12-80 - Taxable in another state; in general
  79. § 92-12-81 - Taxable in another state; when a corporation is subject to a tax under K.S.A. 79-3273 (1) and 79-4301, article IV.3.(1)
  80. § 92-12-82 - Taxable in another state; when a state has jurisdiction to subject a taxpayer to a net income tax
  81. § 92-12-83 - Apportionment formula
  82. § 92-12-84 - Property factor; in general
  83. § 92-12-85 - Property factor; property used for the production of business income
  84. § 92-12-86 - Property factor; consistency in reporting
  85. § 92-12-87 - Property factor; numerator
  86. § 92-12-88 - Property factor; valuation of owned property
  87. § 92-12-89 - Property factor; valuation of rented property
  88. § 92-12-90 - Property factor; averaging property values
  89. § 92-12-91 - Payroll factor; in general
  90. § 92-12-92 - Payroll factor; denominator
  91. § 92-12-93 - Payroll factor; numerator
  92. § 92-12-94 - Payroll factor; compensation paid in this state
  93. § 92-12-95 - Sales factor; in general
  94. § 92-12-96 - Sales factor; denominator
  95. § 92-12-97 - Sales factor; numerator
  96. § 92-12-98 - Sales factor; sales of tangible personal property in this state
  97. § 92-12-99 - Sales factor; sales of tangible personal property to United States government in this state
  98. § 92-12-100 - Sales factor; sales other than sales of tangible personal property in this state
  99. § 92-12-101 - Special rules; in general
  100. § 92-12-102 - Special rules; property factor
  101. § 92-12-103 - Special rules; sales factor
  102. § 92-12-104 - Revoked
  103. § 92-12-105 - Contribution to income; debtor setoff
  104. § 92-12-106 - Composite returns for nonresident partners and shareholders
  105. § 92-12-107 and 92-12-108 - Reserved
  106. § 92-12-109 - Report of income adjusted by internal revenue service
  107. § 92-12-110 - Combined income method of reporting; surtax exemption
  108. § 92-12-111 - Special rules; airlines
  109. § 92-12-112 - Sales factor numerator; assignment of sales of a corporation which is a member of a unitary group of corporations
  110. § 92-12-113 - Credit for property tax paid on commercial and industrial machinery and equipment; tax receipts
  111. § 92-12-114 - Determining transportation income within a unitary group
  112. § 92-12-120 - Definition of qualified taxpayer
  113. § 92-12-121 - Incurred qualified expenditures
  114. § 92-12-130 - Amount of tax credit
  115. § 92-12-140 - Definitions
  116. § 92-12-141 - Tax credit agreement
  117. § 92-12-142 - Tax credit application
  118. § 92-12-143 - Quarterly reports
  119. § 92-12-144 - Reallocation of credits
  120. § 92-12-145 - Transfer of tax credits
  121. § 92-12-146 - Definitions
  122. § 92-12-147 - Tax credit agreement
  123. § 92-12-148 - Tax credit application
  124. § 92-12-149 - Quarterly reports

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