Banks, Banking Businesses, Trust Companies and Savings and Loan Associations | Midpage

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Kansas Statutes

Article 11

Banks, Banking Businesses, Trust Companies and Savings and Loan Associations

79-1105cTaxation of the business of banking; prohibiting certain taxes; right to protest payment of taxes 79-1106Taxation of national banking associations, banks, trust companies and savings and loan associations; purpose of act 79-1107National banking associations and state banks; computation of tax; rate of imposed 79-1108Trust companies and savings and loan associations; tax computation of; rate of imposed 79-1109"Net income" defined; deductions 79-1109aApplication of K.S.A. 79-1107 and 79-1109 79-1110Taxation of national banking associations, banks, trust companies and savings and loan associations; procedure for returns; tax payment; laws applicable 79-1110aApplication of K.S.A. 79-1110 79-1111Same; administration of act; rules and regulations 79-1112Disposition of tax moneys; privilege tax refund fund established; refunds 79-1113National banking associations and banks and corporations holding stock therein; exemption from intangibles tax 79-1115Application of K.S.A. 79-1107 and 79-1108 79-1116Application of K.S.A. 79-1107, 79-1108 and 79-1109 79-1117Credit against tax for making certain property used in trade or business or held for production of income accessible to persons with a disability; amount; carryover to subsequent taxable years 79-1119Reports, statements, lists and returns; preservation; confidentiality, exceptions; performance of certain activities by administrative personnel unlawful; penalties for violations 79-1120Recapture tax; definitions 79-1121Same; imposition; computation of amount 79-1122Same; time for assessment and payment; penalties 79-1123Administration of act; rules and regulations 79-1124Same; disposition of moneys; refunds 79-1126Credit against tax for interest rate reduction for agricultural production loan 79-1126aCredit against tax for interest rate reductions on certain agricultural production loans 79-1127Estimated tax; manner of payment; penalties 79-1128Allocation and apportionment of income of financial institutions engaged in multi-state business activities; definitions 79-1129Procedures and methodology in determining allocable and apportionable income; computation of certain deductions from income; filing of certain statements with secretary 79-1130Same; receipts factor defined and described 79-1131Same; property factor defined and described 79-1132Same; payroll factor defined and described 79-1133Tax upon cessation of business as financial institution; computation 79-1134Supplemental to K.S.A. 79-1106 et seq 79-1135Consolidated returns or combined reports required, when 79-1136Application of act