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 - [Revoked]
Section 92-12-142 - Tax credit application
Section 92-12-143 - [Revoked]
Section 92-12-144 - [Revoked]
Section 92-12-145 - [Revoked]
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