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- K.S.A. 79-32,107a · Application of K.S.A. 79-32,107.
- K.S.A. 79-32,107b · Application of K.S.A. 79-32,101, 79-32,102, 79-32,103 and 79-32,107.
- K.S.A. 79-32,108 · Severability; captions.
- K.S.A. 79-32,108a · Withholding registration certificate required; procedure.
- K.S.A. 79-32,109 · Definitions.
- K.S.A. 79-32,110 · Tax imposed; classes of taxpayers; schedules of tax rates.
- K.S.A. 79-32,110a · Tax imposed on ordinary income portions of lump sum distributions from pension and other plans.
- K.S.A. 79-32,110b · Tax imposed; classes of taxpayers; schedules of tax rates.
- K.S.A. 79-32,110c · Adjustment of tax rates; modification of income tax and privilege tax rates; calculation and publication of rate reductions by secretary of revenue.
- K.S.A. 79-32,110d · Certification of excess corporate income tax receipts; reduction of corporate income tax rate; publication of income tax rates.
- K.S.A. 79-32,111 · Credits against tax.
- K.S.A. 79-32,111c · Credit against tax for household and dependent care expenses; limitation.
- K.S.A. 79-32,112a · Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional.
- K.S.A. 79-32,113 · Exempted organizations; requirements and restrictions; electric and natural gas public utilities requirements.
- K.S.A. 79-32,114 · Accounting periods and methods.
- K.S.A. 79-32,115 · Rules pertaining to husbands and wives.
- K.S.A. 79-32,116 · Kansas taxable income of an individual.
- K.S.A. 79-32,117 · Kansas adjusted gross income of an individual; addition and subtraction modifications.
- K.S.A. 79-32,117a · Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax.
- K.S.A. 79-32,117b · Same; abatement and refund of taxes paid; claims.
- K.S.A. 79-32,117c · Same; compensation defined.
- K.S.A. 79-32,117d · Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms.
- K.S.A. 79-32,117e · Federal income tax rebate exempt from Kansas income tax.
- K.S.A. 79-32,117r · Unemployment compensation attributed to identity fraud exempt from Kansas income tax.
- K.S.A. 79-32,118 · Kansas deduction of an individual.
- K.S.A. 79-32,119 · Kansas standard deduction of an individual.
- K.S.A. 79-32,120 · Kansas itemized deductions of an individual.
- K.S.A. 79-32,121 · Kansas personal exemptions.
- K.S.A. 79-32,121a · Application of K.S.A. 79-32,121.
- K.S.A. 79-32,121b · Kansas exemptions for an individual.
- K.S.A. 79-32,128 · Individual who is Kansas resident for part of year, election; computation of tax; modifications.
- K.S.A. 79-32,129 · Partners, not partnership, subject to tax.
- K.S.A. 79-32,130 · Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions.
- K.S.A. 79-32,131 · Partnership modification for a partner.
- K.S.A. 79-32,133 · Determination of distributive share.
- K.S.A. 79-32,134 · Kansas taxable income of a resident estate or trust.
- K.S.A. 79-32,135 · Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments.
- K.S.A. 79-32,136 · Kansas taxable income of a nonresident estate or trust.
- K.S.A. 79-32,137 · Share of a nonresident estate, trust or beneficiary in income from sources within Kansas.
- K.S.A. 79-32,138 · Kansas taxable income of corporations; addition and subtraction modifications.
- K.S.A. 79-32,139 · Taxation of subchapter S corporate income.
- K.S.A. 79-32,140 · Credit for taxes paid in section 337 liquidation.
- K.S.A. 79-32,140a · Accrual of interest and penalties on underpayment or overpayment of income tax.
- K.S.A. 79-32,141 · Allocation of income and deductions.
- K.S.A. 79-32,142 · Consolidated returns.
- K.S.A. 79-32,143 · Kansas net operating loss for corporations.
- K.S.A. 79-32,143a · Expense deduction for certain depreciable property; calculation of amount; sale of property, procedure; limitation on other credits.
- K.S.A. 79-32,152l · Application of act.
- K.S.A. 79-32,152m · Application of K.S.A. 79-3230, 79-32,101 and 79-32,107.
- K.S.A. 79-32,152n · Application of K.S.A. 79-32,176.
- K.S.A. 79-32,152o · Application of K.S.A. 79-32,117.
- K.S.A. 79-32,152p · Application of K.S.A. 79-32,110, 79-32,119 and 79-32,120.
- K.S.A. 79-32,152q · Application of K.S.A. 79-32,117.
- K.S.A. 79-32,152r · Application of K.S.A. 79-1117 and 79-32,176.
- K.S.A. 79-32,153 · Credit against tax for establishment of qualified business facility; conditions; amount; limitations.
- K.S.A. 79-32,154 · Same; definitions.
- K.S.A. 79-32,155 · Same; election to defer credit.
- K.S.A. 79-32,156 · Same; claiming credit upon acquisition or lease of qualified business facility by related taxpayer; election; estate entitled to credit upon death of taxpayer.
- K.S.A. 79-32,157 · Same; termination and resumption of operation of qualified business facility; credit allowable, when.
- K.S.A. 79-32,158 · Same; rules and regulations.
- K.S.A. 79-32,159 · Application of K.S.A. 79-32,111 and 79-32,153 through 79-32,158.
- K.S.A. 79-32,159a · Application of K.S.A. 79-32,153 and 79-32,154.
- K.S.A. 79-32,159b · Applicability of 1986 amendments.
- K.S.A. 79-32,159c · Application of K.S.A. 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b.
- K.S.A. 79-32,160 · Title of act.
- K.S.A. 79-32,160a · Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties; transferability.
- K.S.A. 79-32,160b · Planned project within existing enterprise zone; tax election; prior act.
- K.S.A. 79-32,160c · Application of act.
- K.S.A. 79-32,160e · Application of act.
- K.S.A. 79-32,160g · Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act.
- K.S.A. 79-32,175 · Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions.
- K.S.A. 79-32,176a · Credit against tax for making taxpayer's principal dwelling or property accessible to individuals with a disability; amount; carryover to subsequent taxable years; credit refundable, when; cost-of-living adjustment.
- K.S.A. 79-32,177 · Credit against tax for making certain property used in trade or business or held for production of income accessible to or usable in the employment of persons with a disability; amount; carryover to subsequent taxable years.
- K.S.A. 79-32,178 · Rules and regulations.
- K.S.A. 79-32,179 · Application of K.S.A. 79-1117, 79-1118, 79-32,117 and 79-32,175 through 79-32,178.
- K.S.A. 79-32,180 · Application of K.S.A. 79-32,175 through 79-32,177, inclusive.
- K.S.A. 79-32,181 · Credit against tax for interest rate reduction for agricultural production loan by production credit association.
- K.S.A. 79-32,181a · Credit against tax for interest rate reductions on certain agricultural production loans.
- K.S.A. 79-32,182b · Credit against tax for certain research and development activity expenditures.
- K.S.A. 79-32,188 · Severability of provisions of act.
- K.S.A. 79-32,189 · Application of act.
- K.S.A. 79-32,190 · Child day care assistance tax credit; amount.
- K.S.A. 79-32,191 · Application of K.S.A. 79-32,190.
- K.S.A. 79-32,192 · Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations.
- K.S.A. 79-32,193 · Military retired personnel income tax settlement; refund amount calculation; military retirees income tax refund fund established; transfers to and expenditures from fund, when.
- K.S.A. 79-32,194 · Community services contribution income and privilege tax credit; citation of act.
- K.S.A. 79-32,195 · Tax credits for community services contributions; definitions.
- K.S.A. 79-32,196 · Same; eligibility criteria for credit; limited retroactivity.
- K.S.A. 79-32,197 · Same; amount of credit, carryover.
- K.S.A. 79-32,197a · Same; assignability of credits.
- K.S.A. 79-32,198 · Same; duties of director of community development of department of commerce; rules and regulations.
- K.S.A. 79-32,199 · Application of K.S.A. 79-32,194 through 79-32,198.
- K.S.A. 79-32,199a · Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a.
- K.S.A. 79-32,199b · Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a.
- K.S.A. 79-32,200 · Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations.
- K.S.A. 79-32,201 · Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures.
- K.S.A. 79-32,202a · Tax credit for adoption expenses.
- K.S.A. 79-32,203 · Tax credits for expenditures related to nongame and endangered species; limited to certain tax years.
- K.S.A. 79-32,204 · Kansas income tax credit for corporations for required improvements to qualified swine facility.
- K.S.A. 79-32,205 · Earned income tax credit.