# K.S.A. § 79-32,104: 79-32,104 - Amount paid upon declarations of estimated tax; payments as credit against income tax

> Kansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C104

## Section

- **Citation:** K.S.A. § 79-32,104
- **Heading:** 79-32,104 - Amount paid upon declarations of estimated tax; payments as credit against income tax
- **Jurisdiction:** Kansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KS Code / Chapter 79 / Article 32 / Section 79-32,104

## Text

79-32,104. Amount paid upon declarations of estimated tax; payments as credit against income tax. (a) The amount paid upon declarations of estimated tax under this act during any calendar year shall be allowed as a credit against the income tax otherwise imposed on the taxpayer by the "Kansas income tax act."

(b) If the amount paid on the declaration of estimated tax during any calendar year exceeds the income tax liability of the taxpayer, any excess shall be applied to any other tax then owed the state of Kansas by such taxpayer, including fines, penalties and interest, if any, as provided by K.S.A. 79-3233j, and amendments thereto, and the balance of such excess, if any, refunded to the taxpayer as provided in K.S.A. 79-32,105 (c), and amendments thereto, or at the taxpayer's option credited to the taxpayer's declaration of estimated tax liability for the succeeding year.

## 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%2C104. Check the current official text before relying on it. Not legal advice.