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Home » US Law » 2021 Kansas Statutes » Chapter 79 - Taxation » Article 32 - Income Tax

79-32,100 Same; nondeductibility of withholding; credit allowed; refunds.

79-32,100. Same; nondeductibility of withholding; credit allowed; refunds. (a) The tax deducted and withheld under this act shall not be allowed as a deduction to the employer, payer, person or organization deducting and withholding tax or to the employee or payee in computing taxable income under the “Kansas income tax act.” (b) The full amount […]

79-32,100a Withholding tax; deduction by payer required.

79-32,100a. Withholding tax; deduction by payer required. (a) Every payer who is required under federal law to withhold upon payments other than wages as defined by K.S.A. 79-3295, and amendments thereto, shall deduct and withhold an amount to be determined in accordance with K.S.A. 79-32,100d, and amendments thereto. (b) A determination by the internal revenue […]

79-32,100c Same; failure to withhold, consequences; persons designated as employers.

79-32,100c. Same; failure to withhold, consequences; persons designated as employers. (a) If an employer, payer, person or organization deducting and withholding tax fails to deduct and withhold the tax as required under this act, and thereafter, the income tax against which the tax may be credited is paid, the tax required to be deducted and […]

79-32,100f Withholding tax; temporarily teleworking employees during COVID-19 pandemic.

79-32,100f. Withholding tax; temporarily teleworking employees during COVID-19 pandemic. For the period of January 1, 2021, through December 31, 2022, for wages paid to employees who are temporarily teleworking in a state other than their primary work location, employers shall have the option to continue to withhold income taxes based on the state of the […]

79-32,101 Declaration of estimated tax, when; procedure.

79-32,101. Declaration of estimated tax, when; procedure. (a) At the time prescribed in this section: (1) Every individual shall pay estimated tax who can reasonably expect to owe, after withholding and credits, tax of at least $500 and who expects their withholding and credits to be less than (A) 90% of the tax shown on […]

79-32,102 Same; time of filing of certain declarations.

79-32,102. Same; time of filing of certain declarations. (a) “Corporations or individuals other than farmers or fishermen.” Declarations of estimated tax required by K.S.A. 79-32,101 from corporations or individuals regarded as neither farmers nor fishermen for the purpose of that section shall be filed on or before April 15 of the taxable year except that […]

79-32,103 Time of payment of estimated tax.

79-32,103. Time of payment of estimated tax. (a) “General rule.” The amount of estimated tax (as defined in K.S.A. 79-32,101(c)) with respect to a declaration required under K.S.A. 79-32,101 shall be paid, without any regard to an extension of time to file the prior year income tax return, as follows: (1) If the declaration is […]

79-32,105 Withholding tax; moneys paid to state treasurer; amounts credited to IMPACT program funds, income tax refund fund and state general fund; refunds, payment; interest, computation.

79-32,105. Withholding tax; moneys paid to state treasurer; amounts credited to IMPACT program funds, income tax refund fund and state general fund; refunds, payment; interest, computation. (a) The director shall remit the entire amount collected under the provisions of this act and from the income tax imposed upon individuals, corporations, estates or trusts pursuant to […]

79-32,107 Penalties and interest for noncompliance, exception to penalty imposition for certain underpayments; failure of employer to deduct and withhold; failure to collect, account for and pay tax; attempts to evade or defeat tax.

79-32,107. Penalties and interest for noncompliance, exception to penalty imposition for certain underpayments; failure of employer to deduct and withhold; failure to collect, account for and pay tax; attempts to evade or defeat tax. (a) All penalties and interest prescribed by K.S.A. 79-3228, and amendments thereto, for noncompliance with the income tax laws of Kansas […]

79-32,107a Application of 79-32,107.

79-32,107a. Application of 79-32,107. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1979. History: L. 1979, ch. 320, § 2; Jan. 1, 1980.

79-32,108 Severability; captions.

79-32,108. Severability; captions. If any section, subsection or clause of this act shall, for any reason, be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this act, but shall be confined in its operation to the section, subsection or clause involved in […]

79-32,108a Withholding registration certificate required; procedure.

79-32,108a. Withholding registration certificate required; procedure. It shall be unlawful for any employer to engage in business in this state without an income tax withholding registration certificate issued by the director of taxation. Application for such certificate shall be made upon forms furnished by the director. Upon approval of the application, the director shall issue […]

79-32,109 Definitions.

79-32,109. Definitions. As used in this act, unless the context otherwise requires: (a) (1) Any term used in this act shall have the same meaning as when used in a comparable context in the federal internal revenue code. Any reference in this act to the “federal internal revenue code” shall mean the provisions of the […]

79-32,110 Tax imposed; classes of taxpayers; rates.

79-32,110. Tax imposed; classes of taxpayers; rates. (a) Resident Individuals. Except as otherwise provided by K.S.A. 79-3220(a), and amendments thereto, a tax is hereby imposed upon the Kansas taxable income of every resident individual, which tax shall be computed in accordance with the following tax schedules: (1) Married individuals filing joint returns. (A) For tax […]