# K.S.A. § 79-32,106: 79-32,106 - Employers' and fiduciaries' liability for tax required to be withheld

> Kansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C106

## Section

- **Citation:** K.S.A. § 79-32,106
- **Heading:** 79-32,106 - Employers' and fiduciaries' liability for tax required to be withheld
- **Jurisdiction:** Kansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KS Code / Chapter 79 / Article 32 / Section 79-32,106

## Text

79-32,106. Employers' and fiduciaries' liability for tax required to be withheld. (a) The employer shall be liable to the state for the payment of the amount required to be deducted and withheld under this act but shall not be otherwise liable for the amount of any such payments.

(b) If the employer is the United States or any agency or instrumentality thereof, the return of the amount deducted and withheld upon any wages or payments other than wages may be made by any officer or employee of the United States or of such agency or instrumentality, as the case may be, having control of the payment of such wages or payments other than wages, or appropriately designated for that purpose. Such withholding shall, in accordance with 5 U.S.C. § 84c, be exempt from penalties otherwise provided by law for noncompliance with this act.

(c) In case a fiduciary, agent, or other person has the control, receipt, custody or disposal of, or pays the wages of an employee or group of employees, employed by one or more employers, the director, under rules and regulations of the secretary of revenue, is authorized to designate such fiduciary, agent, or other person to perform such acts as are required of employers under this act and as the director may specify. Except as may be otherwise prescribed by the director, all provisions of law (including penalties) applicable in respect of any employer shall be applicable to a fiduciary, agent, or other person so designated, but, except as so provided, the employer for whom such fiduciary, agent, or other persons acts shall remain subject to the provisions of law (including penalties) applicable in respect of employers.

## 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%2C106. Check the current official text before relying on it. Not legal advice.