Kansas Statutes Annotated

K.S.A. § 12-140 (2026)

Cities prohibited from levying taxes on income; exception

✓ current as of May 2026

Find cases: SyfertCases citing this section KS-LEGkslegislature.org JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

12-140. Cities prohibited from levying taxes on income; exception. Except as otherwise specifically authorized by K.S.A. 12-1,101 to 12-1,109, no city shall have power to levy and collect taxes on incomes from whatever source derived.

History: L. 1961, ch. 79, § 2; L. 1982, ch. 63, § 10; May 13.

Notes of Decisions

Cited in 2 cases, 1964–2017 · leading case: Hampton v. City of Wichita, 389 P.2d 757 (Kan. 1964).

Sort: Relevance Newest Treatment

Hampton v. City of Wichita, 389 P.2d 757 (Kan. 1964). · cites it 2× “Section 12-140 provides no city shall have the power to levy and collect taxes on incomes from whatever source derived.”

Heartland Apt. Ass'n v. City of Mission (Kan. 2017). “, K.S.A. 12-140 (cities generally prohibited from levying, collecting income tax).”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.