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K.S.A. 79-3109e · Application of K.S.A. 79-3109b through 79-3109e, inclusive.
K.S.A. 79-3121 · Exemption of refunded stamped secured debts from further taxation.
K.S.A. 79-3122 · Certification and registration by county treasurer.
K.S.A. 79-3123 · Notation; certification and registration fee.
K.S.A. 79-3124 · "Refunded" defined.
K.S.A. 79-3125 · Perjury, penalty.
K.S.A. 79-3201 · Title.
K.S.A. 79-3220 · Requirements for individuals, corporations, fiduciaries and partnerships with regard to returns.
K.S.A. 79-3221 · Returns; form, place and time of filing; identifying number, social security numbers; tentative returns; extension of time; certain actions or proceedings authorized; definitions.
K.S.A. 79-3221d · Designation of income tax refund for nongame wildlife improvement program; form.
K.S.A. 79-3221e · Disposition of moneys received pursuant to K.S.A. 79-3221d; limitation on expenditures.
K.S.A. 79-3221f · Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds.
K.S.A. 79-3221g · Senior Citizens Meals on Wheels Contribution Program income tax check-off; disposition of proceeds.
K.S.A. 79-3221h · Plant and animal disease and pest control fund; interest earnings; expenditures.
K.S.A. 79-3221i · Kansas military emergency relief fund checkoff; disposition of moneys.
K.S.A. 79-3221j · Kansas breast cancer research fund checkoff; disposition of moneys; required report.
K.S.A. 79-3221k · Kansas hometown heroes fund checkoff; disposition of moneys.
K.S.A. 79-3221m · Kansas creative arts industries commission checkoff fund; disposition of moneys.
K.S.A. 79-3221n · Local school district contribution program checkoff; disposition of moneys.
K.S.A. 79-3221o · Individual tax returns; preclusion from including line for reporting compensating use tax.
K.S.A. 79-3221q · Kansas historic site fund checkoff; disposition of moneys.
K.S.A. 79-3222 · Report of moneys paid or payable during taxable year; who to make return; failure to report, penalties.
K.S.A. 79-3222a · Mining production payment reports required; withholding of production payments, procedures; penalties.
K.S.A. 79-3223 · Records and special returns.
K.S.A. 79-3225 · Time for payment of tax; cancellation of tax; extension of time; interest.
K.S.A. 79-3226 · Examination of returns; notice of additional tax; informal conference; final determination and notice; appeals; tax and interest due and payable, when.
K.S.A. 79-3228 · Penalties and interest.
K.S.A. 79-3228a · Failure to file or filing of insufficient return, mandamus action permitted.
K.S.A. 79-3229 · Jeopardy assessments, when; procedures; closing of taxable period.
K.S.A. 79-3230 · Periods of limitation; extension agreements; notice of agreement with internal revenue service.
K.S.A. 79-3233 · Powers of secretary or designee.
K.S.A. 79-3233a · Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations.
K.S.A. 79-3233b · Compromise of delinquent income taxes of taxpayer; annual report by director; filing with the attorney general.
K.S.A. 79-3233e · Abatement of certain income tax liabilities.
K.S.A. 79-3233g · Same; petition to state board of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated preserved as a public record.
K.S.A. 79-3233h · Same; uncollectible accounts; death of individual or dissolution of corporation.
K.S.A. 79-3233i · Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination.
K.S.A. 79-3233j · Offset of tax overpayments against tax underpayments.
K.S.A. 79-3234 · Tax information, report and returns; preservation; limits on dissemination and use; penalty for violations.
K.S.A. 79-3235 · Collection of delinquent taxes; tax lien.
K.S.A. 79-3235a · Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.
K.S.A. 79-3235b · Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency.
K.S.A. 79-3236 · Rules and regulations.
K.S.A. 79-3239 · Severability.
K.S.A. 79-3240 · Application of act.
K.S.A. 79-3268 · Taxpayer bill of rights and privileges.
K.S.A. 79-3268a · Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements.
K.S.A. 79-3268b · Same; duty of department to comply with taxpayer's designation of representative.
K.S.A. 79-3268c · Same; waiver of penalties.
K.S.A. 79-3268d · Same; closing letters.
K.S.A. 79-3268e · Same; department of revenue correspondence with taxpayer; requirements.
K.S.A. 79-3268f · Same; duty of department to comply with taxpayer's designation of representative.
K.S.A. 79-3268g · Same; waiver of penalties.
K.S.A. 79-3268h · Same; closing letters.
K.S.A. 79-3269 · Tax treatment of professional employer organizations; definitions.
K.S.A. 79-3271 · Apportionment of net income; definitions.
K.S.A. 79-3272 · Same; allocation and apportionment.
K.S.A. 79-3273 · Same; taxpayer taxable in another state.
K.S.A. 79-3274 · Apportionment of net income; nonbusiness income allocation.
K.S.A. 79-3275 · Same; rents and royalties; extent of utilization of tangible personal property.
K.S.A. 79-3276 · Same; capital gains and losses from sales of property.
K.S.A. 79-3277 · Same; interest and dividends.
K.S.A. 79-3278 · Same; patent and copyright royalties.
K.S.A. 79-3279 · Apportionment of net income; apportionment of business income; requirements; procedure; use of single sales factor; computation of certain deductions from income; filing of certain statements with secretary.
K.S.A. 79-3280 · Same; property factor defined.
K.S.A. 79-3281 · Same; property owned or rented, value; net annual rate.
K.S.A. 79-3282 · Same; average value of property.
K.S.A. 79-3283 · Same; payroll factor.
K.S.A. 79-3284 · Same; compensation for services; when payment in state.
K.S.A. 79-3285 · Same; sales factor.
K.S.A. 79-3286 · Same; sales of tangible personal property in state.
K.S.A. 79-3287 · Apportionment of net income; sales in state; income-producing activity.
K.S.A. 79-3288 · Procedure where allocation does not fairly represent taxpayer's business activity; burden of proof of tax evasion.
K.S.A. 79-3288a · Procedure for transitional adjustment for change of accounting methods of certain taxpayers.
K.S.A. 79-3288b · Election of treatment of income; timing; duration.
K.S.A. 79-3289 · Same; construction of act.
K.S.A. 79-3292 · Same; act supplemental to income tax act.
K.S.A. 79-3293 · Same; application of K.S.A. 79-3271 through 79-3292.
K.S.A. 79-3293a · Application of K.S.A. 79-3271, 79-3279 and 79-3288b.
K.S.A. 79-3293b · Application of K.S.A. 79-3271 and 79-3279.
K.S.A. 79-3294 · Withholding tax; title; relationship to Kansas income tax act.
K.S.A. 79-3294a · Withholding tax; injunctions.
K.S.A. 79-3294b · Same; bond to secure collection.
K.S.A. 79-3295 · Withholding tax; definitions.
K.S.A. 79-3296 · Withholding tax; employer's requirement to withhold; agreements of the secretary.
K.S.A. 79-3298 · Withholding tax from wages; employers' return filing requirements; remittance of tax, when.
K.S.A. 79-3299 · Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement.
K.S.A. 79-32,100 · Same; nondeductibility of withholding; credit allowed; refunds.
K.S.A. 79-32,100a · Withholding tax; deduction by payer required.
K.S.A. 79-32,100b · Same; liability of employer or payer for payment; employee action prohibited.
K.S.A. 79-32,100c · Same; failure to withhold, consequences; persons designated as employers.
K.S.A. 79-32,100d · Same; withholding amounts method of calculation; agreements with other states and the federal government.
K.S.A. 79-32,100f · Withholding tax; temporarily teleworking employees during COVID-19 pandemic.
K.S.A. 79-32,101 · Declaration of estimated tax, when; procedure.
K.S.A. 79-32,102 · Same; time of filing of certain declarations.
K.S.A. 79-32,103 · Time of payment of estimated tax.
K.S.A. 79-32,104 · Amount paid upon declarations of estimated tax; payments as credit against income tax.
K.S.A. 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.
K.S.A. 79-32,106 · Employers' and fiduciaries' liability for tax required to be withheld.
K.S.A. 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.