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2012 Statute



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79-32,110. Tax imposed; classes of taxpayers; rates. (a) Resident Individuals. Except as otherwise provided by subsection (a) of K.S.A. 79-3220, and amendments thereto, a tax is hereby imposed upon the Kansas taxable income of every resident individual, which tax shall be computed in accordance with the following tax schedules:

(1) Married individuals filing joint returns.

(A)  For tax year 2012:

If the taxable income is:  The tax is:

Not over $30,000  3.5% of Kansas taxable income

Over $30,000 but not over  $1,050 plus 6.25% of excess

$60,000  over $30,000

Over $60,000  $2,925 plus 6.45% of excess

  over $60,000

(B) For tax year 2013, and all tax years thereafter:

If the taxable income is:  The tax is:

Not over $30,000  3.0% of Kansas taxable income

Over $30,000  $900 plus 4.9% of excess over

  $30,000

(2) All other individuals.

(A) For tax year 2012:

If the taxable income is:  The tax is:

Not over $15,000  3.5% of Kansas taxable income

Over $15,000 but not over  $525 plus 6.25% of excess

$30,000  over $15,000

Over $30,000  $1,462.50 plus 6.45% of excess

  over $30,000

(B) For tax year 2013, and all tax years thereafter:

If the taxable income is:  The tax is:

Not over $15,000  3.0 % of Kansas taxable income

Over $15,000  $450 plus 4.9% of excess over

  $15,000

(b) Nonresident Individuals. A tax is hereby imposed upon the Kansas taxable income of every nonresident individual, which tax shall be an amount equal to the tax computed under subsection (a) as if the nonresident were a resident multiplied by the ratio of modified Kansas source income to Kansas adjusted gross income.

(c) Corporations. A tax is hereby imposed upon the Kansas taxable income of every corporation doing business within this state or deriving income from sources within this state. Such tax shall consist of a normal tax and a surtax and shall be computed as follows:

(1) The normal tax shall be in an amount equal to 4% of the Kansas taxable income of such corporation; and

(2) (A) for tax year 2008, the surtax shall be in an amount equal to 3.1% of the Kansas taxable income of such corporation in excess of $50,000;

(B) for tax years 2009 and 2010, the surtax shall be in an amount equal to 3.05% of the Kansas taxable income of such corporation in excess of $50,000; and

(C) for tax year 2011, and all tax years thereafter, the surtax shall be in an amount equal to 3% of the Kansas taxable income of such corporation in excess of $50,000.

(d) Fiduciaries. A tax is hereby imposed upon the Kansas taxable income of estates and trusts at the rates provided in paragraph (2) of subsection (a) hereof.

History: L. 1967, ch. 497, § 3; L. 1969, ch. 454, § 1; L. 1970, ch. 394, § 1; L. 1977, ch. 344, § 3; L. 1978, ch. 407, § 2; L. 1979, ch. 321, § 1; L. 1988, ch. 381, § 2; L. 1989, ch. 303, § 1; L. 1992, ch. 280, § 55; L. 1997, ch. 41, § 13; L. 1998, ch. 130, § 19; L. 2008, ch. 182, § 22; L. 2012, ch. 135, § 10;  Jan. 1, 2013.



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