# K.S.A. § 79-32,108: 79-32,108 - Severability; captions

> Kansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A32_S79-32%2C108

## Section

- **Citation:** K.S.A. § 79-32,108
- **Heading:** 79-32,108 - Severability; captions
- **Jurisdiction:** Kansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KS Code / Chapter 79 / Article 32 / Section 79-32,108

## Text

79-32,108. Severability; captions. If any section, subsection or clause of this act shall, for any reason, be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this act, but shall be confined in its operation to the section, subsection or clause involved in the controversy in which such judgment shall have been rendered, and it shall be presumed that the legislature would have enacted this law with the section, subsection or clause held to be invalid omitted. No caption of any section or set of sections shall in any way affect the interpretation of this act, or any part thereof.

## 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%2C108. Check the current official text before relying on it. Not legal advice.