Kansas Administrative Regulations
Agency 92 - KANSAS DEPARTMENT OF REVENUE
Article 12 - INCOME TAX
- Section 92-12-1 - Revoked
- Section 92-12-2 - Revoked
- Section 92-12-3 - Revoked
- Section 92-12-4 - Revoked
- Section 92-12-4a - Resident individual
- Section 92-12-5 - Revoked
- Section 92-12-6 - Resident status of certain individuals
- Section 92-12-7 - Revoked
- Section 92-12-8 - Corporation
- Section 92-12-9 and 92-12-10 - Revoked
- Section 92-12-11 - Credits for income taxes paid to other states
- Section 92-12-12 - Revoked
- Section 92-12-13 - Revoked
- Section 92-12-14 - Persons and organizations exempt from Kansas income tax
- Section 92-12-15 - Revoked
- Section 92-12-16 - Change of accounting period
- Section 92-12-17 and 92-12-18 - Revoked
- Section 92-12-19 - Limitation of tax-spreadback rule
- Section 92-12-20 - Change from accrual to installment method of accounting
- Section 92-12-21 - Revoked
- Section 92-12-22 - Revoked
- Section 92-12-23 - Revoked
- Section 92-12-24 - Revoked
- Section 92-12-25 and 92-12-26 - Revoked
- Section 92-12-27 - Kansas deduction of an individual
- Section 92-12-28 - Revoked
- Section 92-12-29 - Revoked
- Section 92-12-30 - Revoked
- Section 92-12-31 - Revoked
- Section 92-12-32 - Revoked
- Section 92-12-33 - Revoked
- Section 92-12-34 - Revoked
- Section 92-12-35 - Revoked
- Section 92-12-36 - Revoked
- Section 92-12-37 - Revoked
- Section 92-12-38 - Revoked
- Section 92-12-39 - Revoked
- Section 92-12-40 - Revoked
- Section 92-12-41 - Revoked
- Section 92-12-42 - Revoked
- Section 92-12-43 - Revoked
- Section 92-12-44 - Revoked
- Section 92-12-45 and 92-12-46 - Revoked
- Section 92-12-47 - Distribution withholding
- Section 92-12-48 - Revoked
- Section 92-12-49 - Revoked
- Section 92-12-50 - Revoked
- Section 92-12-51 - Revoked
- Section 92-12-52 - Consolidated returns
- Section 92-12-53 - Methods of determining income allocable to Kansas business
- Section 92-12-54 - Revoked
- Section 92-12-55 - Returns; who shall file
- Section 92-12-56 - Revoked
- Section 92-12-57 - Records and income tax forms
- Section 92-12-58 - Payment of tax; receipt; insufficient fund checks
- Section 92-12-59 - Revoked
- Section 92-12-60 - Revoked
- Section 92-12-61 - Revoked
- Section 92-12-62 - Revoked
- Section 92-12-63 - Revoked
- Section 92-12-64 - Claims for refund by taxpayers
- Section 92-12-65 - Powers of the director of taxation
- Section 92-12-66 - Revoked
- Section 92-12-66a - Abatement of final tax liabilities
- Section 92-12-67 - Extension of time for filing returns
- Section 92-12-68 - Revoked
- Section 92-12-69 - Revoked
- Section 92-12-70 - Revoked
- Section 92-12-71 - Business and nonbusiness income defined
- Section 92-12-72 - Two or more businesses of a single taxpayer
- Section 92-12-73 - Business and nonbusiness income; application of definitions
- Section 92-12-74 - Proration of deductions
- Section 92-12-75 - Definitions
- Section 92-12-76 - Apportionment
- Section 92-12-77 - Combined income method of reporting
- Section 92-12-78 - Allocation
- Section 92-12-79 - Consistency and uniformity in reporting
- Section 92-12-80 - Taxable in another state; in general
- Section 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)
- Section 92-12-82 - Taxable in another state; when a state has jurisdiction to subject a taxpayer to a net income tax
- Section 92-12-83 - Apportionment formula
- Section 92-12-84 - Property factor; in general
- Section 92-12-85 - Property factor; property used for the production of business income
- Section 92-12-86 - Property factor; consistency in reporting
- Section 92-12-87 - Property factor; numerator
- Section 92-12-88 - Property factor; valuation of owned property
- Section 92-12-89 - Property factor; valuation of rented property
- Section 92-12-90 - Property factor; averaging property values
- Section 92-12-91 - Payroll factor; in general
- Section 92-12-92 - Payroll factor; denominator
- Section 92-12-93 - Payroll factor; numerator
- Section 92-12-94 - Payroll factor; compensation paid in this state
- Section 92-12-95 - Sales factor; in general
- Section 92-12-96 - Sales factor; denominator
- Section 92-12-97 - Sales factor; numerator
- Section 92-12-98 - Sales factor; sales of tangible personal property in this state
- Section 92-12-99 - Sales factor; sales of tangible personal property to United States government in this state
- Section 92-12-100 - Sales factor; sales other than sales of tangible personal property in this state
- Section 92-12-101 - Special rules; in general
- Section 92-12-102 - Special rules; property factor
- Section 92-12-103 - Special rules; sales factor
- Section 92-12-104 - Revoked
- Section 92-12-105 - Contribution to income; debtor setoff
- Section 92-12-106 - Composite returns for nonresident partners and shareholders
- Section 92-12-107 and 92-12-108 - Reserved
- Section 92-12-109 - Report of income adjusted by internal revenue service
- Section 92-12-110 - Combined income method of reporting; surtax exemption
- Section 92-12-111 - Special rules; airlines
- Section 92-12-112 - Sales factor numerator; assignment of sales of a corporation which is a member of a unitary group of corporations
- Section 92-12-113 - Credit for property tax paid on commercial and industrial machinery and equipment; tax receipts
- Section 92-12-114 - Determining transportation income within a unitary group
- Section 92-12-120 - Definition of qualified taxpayer
- Section 92-12-121 - Incurred qualified expenditures
- Section 92-12-130 - Amount of tax credit
- Section 92-12-140 - Scope; definitions
- Section 92-12-141
- Section 92-12-142 - Tax credit application
- Section 92-12-143
- Section 92-12-144
- Section 92-12-145
- Section 92-12-146 - Definitions
- Section 92-12-147 - Tax credit agreement
- Section 92-12-148 - Tax credit application
- Section 92-12-149 - Quarterly reports
- Section 92-12-150 - Workforce retention incentive income tax credit; "credit" defined, requirements
- Section 92-12-151 - Workforce retention incentive income tax credit; multiple credits
Disclaimer: These regulations may not be the most recent version. Kansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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