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Income Tax | Midpage
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Kansas Administrative Regulations
92
Article 12
Income Tax
Kansas Department of Revenue
92-12-4a
Resident individual.
92-12-6
Resident status of certain individuals.
92-12-8
Corporation.
92-12-11
Credits for income taxes paid to other states.
92-12-14
Persons and organizations exempt from Kansas income tax.
92-12-16
Change of accounting period.
92-12-19
Limitation of tax-spreadback rule.
92-12-20
Change from accrual to installment method of accounting.
92-12-27
Kansas deduction of an individual.
92-12-47
Distribution withholding.
92-12-52
Consolidated returns.
92-12-53
Methods of determining income allocable to Kansas business.
92-12-55
Returns; who shall file.
92-12-57
Records and income tax forms.
92-12-58
Payment of tax; receipt; insufficient fund checks.
92-12-64
Claims for refund by taxpayers.
92-12-65
Powers of the director of taxation.
92-12-66a
Abatement of final tax liabilities.
92-12-67
Extension of time for filing returns.
92-12-71
Business and nonbusiness income defined.
92-12-72
Two or more businesses of a single taxpayer.
92-12-73
Business and nonbusiness income: application of definitions.
92-12-74
Proration of deductions.
92-12-75
Definitions.
92-12-76
Apportionment.
92-12-77
Combined income method of reporting.
92-12-78
Allocation.
92-12-79
Consistency and uniformity in reporting.
92-12-80
Taxable in another state; in general.
92-12-81
Taxable in another state; when a corporation is "subject to" a tax under K.
92-12-82
Taxable in another state; when a state has jurisdiction to subject a taxpayer to a net income tax.
92-12-83
Apportionment formula.
92-12-84
Property factor; in general.
92-12-85
Property factor; property used for the production of business income.
92-12-86
Property factor; consistency in reporting.
92-12-87
Property factor; numerator.
92-12-88
Property factor; valuation of owned property.
92-12-89
Property factor; valuation of rented property.
92-12-90
Property factor; averaging property values.
92-12-91
Payroll factor; in general.
92-12-92
Payroll factor; denominator.
92-12-93
Payroll factor; numerator.
92-12-94
Payroll factor; compensation paid in this state.
92-12-95
Sales factor; in general.
92-12-96
Sales factor; denominator.
92-12-97
Sales factor; numerator.
92-12-98
Sales factor; sales of tangible personal property in this state.
92-12-99
Sales factor; sales of tangible personal property to United States government in this state.
92-12-100
Sales factor; sales other than sales of tangible personal property in this state.
92-12-101
Special rules; in general.
92-12-102
Special rules; property factor.
92-12-103
Special rules; sales factor.
92-12-105
Contribution to income; debtor setoff.
92-12-106
Composite returns for nonresident partners and shareholders.
92-12-109
Report of income adjusted by internal revenue service.
92-12-110
Combined income method of reporting; surtax exemption.
92-12-111
Special rules; airlines.
92-12-112
Sales factor numerator; assignment of sales of a corporation which is a member of a unitary group of corporations.
92-12-114
Determining transportation income within a unitary group.
92-12-120
Definition of qualified taxpayer.
92-12-121
Incurred qualified expenditures.
92-12-130
Amount of tax credit.
92-12-140
Scope; definitions.
92-12-142
Tax credit application.
92-12-146
Definitions.
92-12-147
Tax credit agreement.
92-12-148
Tax credit application.
92-12-149
Quarterly reports.
92-12-150
Workforce retention incentive income tax credit; "credit" defined, requirements.
92-12-151
Workforce retention incentive income tax credit; multiple credits.
92-12-152
Pregnancy resource act tax credit; contributions.