# K.S.A. § 79-32,100: 79-32,100 - Same; nondeductibility of withholding; credit allowed; refunds

> Kansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C100

## Section

- **Citation:** K.S.A. § 79-32,100
- **Heading:** 79-32,100 - Same; nondeductibility of withholding; credit allowed; refunds
- **Jurisdiction:** Kansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KS Code / Chapter 79 / Article 32 / Section 79-32,100

## Text

79-32,100. Same; nondeductibility of withholding; credit allowed; refunds. (a) The tax deducted and withheld under this act shall not be allowed as a deduction to the employer, payer, person or organization deducting and withholding tax or to the employee or payee in computing taxable income under the "Kansas income tax act."

(b) The full amount of wages and salaries or payments other than wages from which an amount was withheld in accordance with this act shall be included in the gross income of the employee or payee unless such wages and salaries or payments other than wages or a portion thereof are otherwise excludable under the provisions of the "Kansas income tax act."

(c) The amount deducted and withheld under this act during any calendar year from the wages or payments other than wages of an individual taxpayer shall be allowed as a credit against the income tax otherwise imposed on such taxpayer by the "Kansas income tax act," whether or not such amount was remitted to the division of taxation by the employer, payer, person or organization deducting and withholding tax in accordance with the terms of this act.

(d) If the amount withheld under this act during any calendar year exceeds the individual income tax liability of the employee-payee-taxpayer any excess shall be applied to any other income tax owed the state of Kansas by such individual, including fines, penalties and interest, if any, and the balance of such excess, if any, refunded to the taxpayer as provided in subsection (c) of K.S.A. 79-32,105, and amendments thereto.

## Nearby sections

- [K.S.A. § 79-32,100 79-32,100 - Same; nondeductibility of withholding; credit allowed; refunds.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C100.md)
- [K.S.A. § 79-32,101 79-32,101 - Declaration of estimated tax, when; procedure.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C101.md)
- [K.S.A. § 79-32,102 79-32,102 - Same; time of filing of certain declarations.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C102.md)
- [K.S.A. § 79-32,103 79-32,103 - Time of payment of estimated tax.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C103.md)
- [K.S.A. § 79-32,104 79-32,104 - Amount paid upon declarations of estimated tax; payments as credit against income tax.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C104.md)
- [K.S.A. § 79-32,105 79-32,105 - Withholding tax; moneys paid to state treasurer; amounts credited to IMPACT program funds, income tax refund fund and state general fund; refunds, payment; interest, computation.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C105.md)
- [K.S.A. § 79-32,106 79-32,106 - Employers' and fiduciaries' liability for tax required to be withheld.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C106.md)
- [K.S.A. § 79-32,107 79-32,107 - Penalties and interest for noncompliance, exception to penalty imposition for certain underpayments; failure of employer to deduct and withhold; failure to collect, account for and pay tax; attempts to evade or defeat tax.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C107.md)
- [K.S.A. § 79-32,108 79-32,108 - Severability; captions.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C108.md)
- [K.S.A. § 79-32,109 79-32,109 - Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C109.md)
- [K.S.A. § 79-32,110 79-32,110 - Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note]](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C110.md)
- [K.S.A. § 79-32,111 79-32,111 - Credits against tax.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C111.md)
- [K.S.A. § 79-32,113 79-32,113 - Exempted organizations; requirements and restrictions; electric and natural gas public utilities requirements.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C113.md)
- [K.S.A. § 79-32,114 79-32,114 - Accounting periods and methods.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C100. Check the current official text before relying on it. Not legal advice.