79-3201.
Title.
The title of this act shall be "Kansas income tax act."
History:
L. 1933, ch. 320, § 1; March 29.
CASE ANNOTATIONS
1. Constitutionality of the taxing of federal military retirement benefits examined and upheld. Barker v. State, 249 Kan. 186, 815 P.2d 46 (1991); Rev'd, 112 S. Ct. 1619 (1992).
2. Cited in court's holding that until tax warrant returned unsatisfied in full (K.S.A. 79-3255), director of revenue has no right to garnishment. State Director of Taxation v. McNabb, 17 Kan. App. 2d 578, 579, 841 P.2d 462 (1992).
3. Organization chartered under federal law not exempt from state income taxes. In re Tax Appeal of Farm Credit Services of Central Kansas, 271 Kan. 805, 26 P.3d 695 (2001).
Barker v. Kansas, 503 U.S. 594 (1992). · cites it 2דKan. Stat. Ann. § 79-3201 et seq. (1989).”
Von Ruden v. Miller, 642 P.2d 91 (Kan. 1982). · cites it 2דThe Kansas intangibles tax fits neither the definition of an ad valorem tax nor an excise tax, which includes income taxes, defined in article 11, § 11, and K.S.A. 79-3201 et seq., as a tax on net income.”
Barker v. State, 815 P.2d 46 (Kan. 1991). · cites it 4דPlaintiffs/taxpayers (retired military), in consolidated class actions, challenge the taxing of federal military retirement benefits under the Kansas Income Tax Act (KITA), K.S.A. 79-3201 et seq. State and local government retirement benefits are not taxed under KITA.”
Peden v. State, Kansas Dept. of Revenue, 930 P.2d 1 (Kan. 1996). “: The plaintiff challenged the tax rate schedule found in the Kansas Income Tax Act (KITA), K.S.A. 79-3201 et seq., to the extent that tax rates imposed on single taxpayers are higher than the highest tax rate imposed on married taxpayers fifing jointly.”
In Re Appeal of the Kroger Co., 12 P.3d 889 (Kan. 2000). “The Kansas Income Tax Act, K.S.A. 79-3201 et seq., provides that the Act shall be administered by the Secretary of Revenue or the Secretary’s designee for the purpose of ascertaining the correctness of any return.”
In re the Appeal of Farm Credit Servs., 26 P.3d 695 (N.D. 2001). “: The Kansas Department of Revenue (KDR) appeals the order of the Kansas Board of Tax Appeals (BOTA) that Farm Credit Services of Central Kansas (Production Credit Associations), entities chartered, organized, and operated pursuant to federal law, are not subject to the Kansas…”
Heartland Apt. Ass'n v. City of Mission (Kan. 2017). “"The Kansas intangibles tax fits neither the definition of an ad valorem tax nor an excise tax, which includes income taxes, defined in article 11, § 11, and K.S.A. 79-3201 et seq., as a tax on net income.”
Bicknell v. Kansas Dept. of Revenue (Kan. 2022). “92-12-4a explains how to determine whether a taxpayer is a resident individual under this statutory definition.”
Dir. of Taxation v. McNabb, 841 P.2d 462 (Kan. Ct. App. 1992). “K.S.A. 79-3201. K.S.A. 79-3235 delineates the .”
S. H. Kress & Co. v. State Tax Comm'n, 95 P.2d 529 (Kan. 1939). “It contained forty sections, which became sections 79-3201 to 79-3240 of the 1933 Supplement to our Revised Statutes of 1923.”
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