{
  "batch": "593-kansas-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r593_kansas_creator_tax_treatment_ks_statutes_index",
      "category": "Business",
      "title": "[Unverified - being checked] Kansas: statutory code index",
      "summary": "[Unverified - being checked] Kansas Statutes Annotated (KSA) are published on the official Kansas Legislature site at kslegislature.gov/b2025_26/laws/ with an index page listing chapters including Chapter 79 - TAXATION.",
      "body": "Kansas Statutes Annotated (KSA) are published on the official Kansas Legislature site at kslegislature.gov/b2025_26/laws/ with an index page listing chapters including Chapter 79 - TAXATION.\n\nWhat Kansas State Legislature actually says:\n\n“2026 Kansas Statutes  Index : [A](index/A/)   [B](index/B/)   [C](index/C/)   [D](index/D/)   [E](index/E/)   [F](index/F/)   [G](index/G/)   [H](index/H/)   [I](index/I/)   [J](index/J/)   [K](index/K/)   [L](index/L/)   [M](index/M/)   [N](index/N/)   [O](index/O/)   [P](index/P/)   [Q](index/Q/)   [R](index/R/)   [S](index/S/)   [T](index/T/)   [U](index/U/)   [V](index/V/)   [W](index/W/)   [X](index/X/)   [Y](index/Y/)   [Z](index/Z/)  [**Chapter 1. - ACCOUNTANTS, CERTIFIED PUBLIC**](001_000_0000_chapter/)  [**Chapter 2. - AGRICULTURE**](002_000_0000_chapter/)  [**Chapter 3. - AIRCRAFT AND AIRFIELDS**](003_000_0000_chapter/)  [**Chapter 4. - APPORTIONMENT**](004_000_0000_chapter/)  [**Chapter 5. - ARBITRATION AND AWARD**](005_000_0000_chapter/)  [**Chapter 7. - ATTORNEYS AT LAW**](007_000_0000_chapter/)  [**Chapter 8. - AUTOMOBILES AND OTHER VEHICLES**](008_000_0000_chapter/)  [**Chapter 9. - BANKS AND BANKING; TRUST COMPANIES**](009_000_0000_chapter/)  [**Chapter 10. - BONDS AND WARRANTS**](010_000_0000_chapter/)  [**Chapter 11. - CENSUS**](011_000_0000_chapter/)  [**Chapter 12. - CITIES AND MUNICIPALITIES**](012_000_0000_chapter/)  [**Chapter 13. - CITIES OF THE FIRST CLASS**](013_000_0000_chapter/)  [**Chapter 14. - CITIES OF THE SECOND CLASS**](014_000_0000_chapter/)  [**Chapter 15. - CITIES OF THE THIRD CLASS**](015_000_0000_chapter/)  [**Chapter 16. - CONTRACTS AND PROMISES**](016_000_0000_chapter/)  [**Chapter 16a. - CONSUMER CREDIT CODE**](016a_000_0000_chapter/)  [**Chapter 17. - CORPORATIONS**](017_000_0000_chapter/)  [**Chapter 18. - COUNTIES**](018_000_0000_chapter/)  [**Chapter 19. - COUNTIES AND COUNTY OFFICERS**](019_000_0000_chapter/)  [**Chapter 20. - COURTS**](020_000_0000_chapter/)  [**Chapter 21. - CRIMES AND PUNISHMENTS**](021_000_0000_chapter/)  [**Chapter 22. - CRIMINAL PROCEDURE**](022_000_0000_chapter/)  [**Chapter 22a. - DISTRICT OFFICERS AND EMPLOYEES**](022a_000_0000_chapter/)  [**Chapter 23. - KANSAS FAMILY LAW CODE**](023_000_0000_chapter/)  [**Chapter 24. - DRAINAGE AND LEVEES**](024_000_0000_chapter/)  [**Chapter 25. - ELECTIONS**](025_000_0000_chapter/)  [**Chapter 26. - EMINENT DOMAIN**](026_000_0000_chapter/)  [**Chapter 27. - FEDERAL JURISDICTION**](027_000_0000_chapter/)  [**Chapter 28. - FEES AND SALARIES**](028_000_0000_chapter/)  [**Chapter 29. - FENCES**](029_000_0000_chapter/)  [**Chapter 31. - FIRE PROTECTION**](031_000_0000_chapter/)  [**Chapter 32. - WILDLIFE, PARKS AND RECREATION**](032_000_0000_chapter/)  [**Chapter 33. - STATUTE OF FRAUDS; FRAUDULENT CONVEYANCES**](033_000_0000_chapter/)  [**Chapter 34. - GRAIN AND FORAGE**](034_000_0000_chapter/)  [**Chapter 35. - HOLIDAYS AND DAYS OF COMMEMORATION**](035_000_0000_chapter/)  [**Chapter 36. - HOTELS, LODGINGHOUSES AND RESTAURANTS**](036_000_0000_chapter/)  [**Chapter 37. - IMPEACHMENT**](037_000_0000_chapter/)  [**Chapter 38. - MINORS**](038_000_0000_chapter/)  [**Chapter 39. - DEPENDENT PERSONS AND PERSONS WITH DISABILITIES; SOCIAL WELFARE**](039_000_0000_chapter/)  [**Chapter 40. - INSURANCE**](040_000_0000_chapter/)  [**Chapter 41. - INTOXICATING LIQUORS AND BEVERAGES**](041_000_0000_chapter/)  [**Chapter 42. - IRRIGATION**](042_000_0000_chapter/)  [**Chapter 43. - JURORS**](043_000_0000_chapter/)  [**Chapter 44. - LABOR AND INDUSTRIES**](044_000_0000_chapter/)  [**Chapter 45. - PUBLIC RECORDS, DOCUMENTS AND INFORMATION**](045_000_0000_chapter/)  [**Chapter 46. - LEGISLATURE**](046_000_0000_chapter/)  [**Chapter 47. - LIVESTOCK AND DOMESTIC ANIMALS**](047_000_0000_chapter/)  [**Chapter 48. - MILITIA, DEFENSE AND PUBLIC SAFETY**](048_000_0000_chapter/)  [**Chapter 49. - MINES AND MINING**](049_000_0000_chapter/)  [**Chapter 50. - UNFAIR TRADE AND CONSUMER PROTECTION**](050_000_0000_chapter/)  [**Chapter 51. - MOTION PICTURES**](051_000_0000_chapter/)  [**Chapter 52. - NEGOTIABLE INSTRUMENTS**](052_000_0000_chapter/)  [**Chapter 53. - NOTARIAL ACTS**](053_000_0000_chapter/)  [**Chapter 54. - OATHS AND AFFIRMATIONS**](054_000_0000_chapter/)  [**Chapter 55. - OIL AND GAS**](055_000_0000_chapter/)  [**Chapter 56. - PARTNERSHIPS**](056_000_0000_chapter/)  [**Chapter 56a. - KANSAS UNIFORM PARTNERSHIP ACT**](056a_000_0000_chapter/)  [**Chapter 57. - PERFORMING RIGHTS, ROYALTIES AND COPYRIGHTS; MUSICAL WORKS**](057_000_0000_chapter/)  [**Chapter 58. - PERSONAL AND REAL PROPERTY**](058_000_0000_chapter/)  [**Chapter 58a. - KANSAS UNIFORM TRUST CODE**](058a_000_0000_chapter/)  [**Chapter 59. - PROBATE CODE**](059_000_0000_chapter/)  [**Chapter 60. - PROCEDURE, CIVIL**](060_000_0000_chapter/)  [**Chapter 61. - PROCEDURE, CIVIL, FOR LIMITED ACTIONS**](061_000_0000_chapter/)  [**Chapter 64. - PUBLICATIONS, BIBLIOGRAPHY AND CALENDAR**](064_000_0000_chapter/)  [**Chapter 65. - PUBLIC HEALTH**](065_000_0000_chapter/)  [**Chapter 66. - PUBLIC UTILITIES**](066_000_0000_chapter/)  [**Chapter 68. - ROADS AND BRIDGES**](068_000_0000_chapter/)  [**Chapter 69. - SABBATH**](069_000_0000_chapter/)  [**Chapter 70. - SALVAGE**](070_000_0000_chapter/)  [**Chapter 70a. - SAND AND GRAVEL**](070a_000_0000_chapter/)  [**Chapter 71. - SCHOOLS - COMMUNITY COLLEGES**](071_000_0000_chapter/)  [**Chapter 72. - SCHOOLS**](072_000_0000_chapter/)  [**Chapter 73. - SOLDIERS, SAILORS AND PATRIOTIC EMBLEMS**](073_000_0000_chapter/)  [**Chapter 74. - STATE BOARDS, COMMISSIONS AND AUTHORITIES**](074_000_0000_chapter/)  [**Chapter 75. - STATE DEPARTMENTS; PUBLIC OFFICERS AND EMPLOYEES**](075_000_0000_chapter/)  [**Chapter 76. - STATE INSTITUTIONS AND AGENCIES; HISTORICAL PROPERTY**](076_000_0000_chapter/)  [**Chapter 77. - STATUTES; ADMINISTRATIVE RULES AND REGULATIONS AND PROCEDURE**](077_000_0000_chapter/)  [**Chapter 78. - SURETYSHIP**](078_000_0000_chapter/)  [**Chapter 79. - TAXATION**](079_000_0000_chapter/)  [**Chapter 80. - TOWNSHIPS AND TOWNSHIP OFFICERS**](080_000_0000_chapter/)  [**Chapter 81. - TRADEMARKS AND SERVICE MARKS**](081_000_0000_chapter/)  [**Chapter 82. - WAREHOUSES**](082_000_0000_chapter/)  [**Chapter 82a. - WATERS AND WATERCOURSES**](082a_000_0000_chapter/)  [**Chapter 83. - WEIGHTS AND MEASURES**](083_000_0000_chapter/)  [**Chapter 84. - UNIFORM COMMERCIAL CODE**](084_000_0000_chapter/)  [**ORGANIC ACT**](090_000_0000_chapter/)  [**Chapter 094**](094_000_0000_chapter/)  [**The Declaration of Independence**](095_000_0000_chapter/)  [**Amendments to the Constitution of the United States**](097_000_0000_chapter/)”\n\nNote: Anchor record. Official Kansas Statutes Annotated index from the Kansas State Legislature site (kslegislature.gov). Chapter 79 - TAXATION is the relevant chapter for income tax provisions.",
      "source_type": "official",
      "source_link": "https://www.kslegislature.gov/b2025_26/laws/",
      "last_verified": "2026-10-20",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Kansas State Legislature",
      "evidence_quote": "2026 Kansas Statutes  Index : [A](index/A/)   [B](index/B/)   [C](index/C/)   [D](index/D/)   [E](index/E/)   [F](index/F/)   [G](index/G/)   [H](index/H/)   [I](index/I/)   [J](index/J/)   [K](index/K/)   [L](index/L/)   [M](index/M/)   [N](index/N/)   [O](index/O/)   [P](index/P/)   [Q](index/Q/)   [R](index/R/)   [S](index/S/)   [T](index/T/)   [U](index/U/)   [V](index/V/)   [W](index/W/)   [X](index/X/)   [Y](index/Y/)   [Z](index/Z/)  [**Chapter 1. - ACCOUNTANTS, CERTIFIED PUBLIC**](001_000_0000_chapter/)  [**Chapter 2. - AGRICULTURE**](002_000_0000_chapter/)  [**Chapter 3. - AIRCRAFT AND AIRFIELDS**](003_000_0000_chapter/)  [**Chapter 4. - APPORTIONMENT**](004_000_0000_chapter/)  [**Chapter 5. - ARBITRATION AND AWARD**](005_000_0000_chapter/)  [**Chapter 7. - ATTORNEYS AT LAW**](007_000_0000_chapter/)  [**Chapter 8. - AUTOMOBILES AND OTHER VEHICLES**](008_000_0000_chapter/)  [**Chapter 9. - BANKS AND BANKING; TRUST COMPANIES**](009_000_0000_chapter/)  [**Chapter 10. - BONDS AND WARRANTS**](010_000_0000_chapter/)  [**Chapter 11. - CENSUS**](011_000_0000_chapter/)  [**Chapter 12. - CITIES AND MUNICIPALITIES**](012_000_0000_chapter/)  [**Chapter 13. - CITIES OF THE FIRST CLASS**](013_000_0000_chapter/)  [**Chapter 14. - CITIES OF THE SECOND CLASS**](014_000_0000_chapter/)  [**Chapter 15. - CITIES OF THE THIRD CLASS**](015_000_0000_chapter/)  [**Chapter 16. - CONTRACTS AND PROMISES**](016_000_0000_chapter/)  [**Chapter 16a. - CONSUMER CREDIT CODE**](016a_000_0000_chapter/)  [**Chapter 17. - CORPORATIONS**](017_000_0000_chapter/)  [**Chapter 18. - COUNTIES**](018_000_0000_chapter/)  [**Chapter 19. - COUNTIES AND COUNTY OFFICERS**](019_000_0000_chapter/)  [**Chapter 20. - COURTS**](020_000_0000_chapter/)  [**Chapter 21. - CRIMES AND PUNISHMENTS**](021_000_0000_chapter/)  [**Chapter 22. - CRIMINAL PROCEDURE**](022_000_0000_chapter/)  [**Chapter 22a. - DISTRICT OFFICERS AND EMPLOYEES**](022a_000_0000_chapter/)  [**Chapter 23. - KANSAS FAMILY LAW CODE**](023_000_0000_chapter/)  [**Chapter 24. - DRAINAGE AND LEVEES**](024_000_0000_chapter/)  [**Chapter 25. - ELECTIONS**](025_000_0000_chapter/)  [**Chapter 26. - EMINENT DOMAIN**](026_000_0000_chapter/)  [**Chapter 27. - FEDERAL JURISDICTION**](027_000_0000_chapter/)  [**Chapter 28. - FEES AND SALARIES**](028_000_0000_chapter/)  [**Chapter 29. - FENCES**](029_000_0000_chapter/)  [**Chapter 31. - FIRE PROTECTION**](031_000_0000_chapter/)  [**Chapter 32. - WILDLIFE, PARKS AND RECREATION**](032_000_0000_chapter/)  [**Chapter 33. - STATUTE OF FRAUDS; FRAUDULENT CONVEYANCES**](033_000_0000_chapter/)  [**Chapter 34. - GRAIN AND FORAGE**](034_000_0000_chapter/)  [**Chapter 35. - HOLIDAYS AND DAYS OF COMMEMORATION**](035_000_0000_chapter/)  [**Chapter 36. - HOTELS, LODGINGHOUSES AND RESTAURANTS**](036_000_0000_chapter/)  [**Chapter 37. - IMPEACHMENT**](037_000_0000_chapter/)  [**Chapter 38. - MINORS**](038_000_0000_chapter/)  [**Chapter 39. - DEPENDENT PERSONS AND PERSONS WITH DISABILITIES; SOCIAL WELFARE**](039_000_0000_chapter/)  [**Chapter 40. - INSURANCE**](040_000_0000_chapter/)  [**Chapter 41. - INTOXICATING LIQUORS AND BEVERAGES**](041_000_0000_chapter/)  [**Chapter 42. - IRRIGATION**](042_000_0000_chapter/)  [**Chapter 43. - JURORS**](043_000_0000_chapter/)  [**Chapter 44. - LABOR AND INDUSTRIES**](044_000_0000_chapter/)  [**Chapter 45. - PUBLIC RECORDS, DOCUMENTS AND INFORMATION**](045_000_0000_chapter/)  [**Chapter 46. - LEGISLATURE**](046_000_0000_chapter/)  [**Chapter 47. - LIVESTOCK AND DOMESTIC ANIMALS**](047_000_0000_chapter/)  [**Chapter 48. - MILITIA, DEFENSE AND PUBLIC SAFETY**](048_000_0000_chapter/)  [**Chapter 49. - MINES AND MINING**](049_000_0000_chapter/)  [**Chapter 50. - UNFAIR TRADE AND CONSUMER PROTECTION**](050_000_0000_chapter/)  [**Chapter 51. - MOTION PICTURES**](051_000_0000_chapter/)  [**Chapter 52. - NEGOTIABLE INSTRUMENTS**](052_000_0000_chapter/)  [**Chapter 53. - NOTARIAL ACTS**](053_000_0000_chapter/)  [**Chapter 54. - OATHS AND AFFIRMATIONS**](054_000_0000_chapter/)  [**Chapter 55. - OIL AND GAS**](055_000_0000_chapter/)  [**Chapter 56. - PARTNERSHIPS**](056_000_0000_chapter/)  [**Chapter 56a. - KANSAS UNIFORM PARTNERSHIP ACT**](056a_000_0000_chapter/)  [**Chapter 57. - PERFORMING RIGHTS, ROYALTIES AND COPYRIGHTS; MUSICAL WORKS**](057_000_0000_chapter/)  [**Chapter 58. - PERSONAL AND REAL PROPERTY**](058_000_0000_chapter/)  [**Chapter 58a. - KANSAS UNIFORM TRUST CODE**](058a_000_0000_chapter/)  [**Chapter 59. - PROBATE CODE**](059_000_0000_chapter/)  [**Chapter 60. - PROCEDURE, CIVIL**](060_000_0000_chapter/)  [**Chapter 61. - PROCEDURE, CIVIL, FOR LIMITED ACTIONS**](061_000_0000_chapter/)  [**Chapter 64. - PUBLICATIONS, BIBLIOGRAPHY AND CALENDAR**](064_000_0000_chapter/)  [**Chapter 65. - PUBLIC HEALTH**](065_000_0000_chapter/)  [**Chapter 66. - PUBLIC UTILITIES**](066_000_0000_chapter/)  [**Chapter 68. - ROADS AND BRIDGES**](068_000_0000_chapter/)  [**Chapter 69. - SABBATH**](069_000_0000_chapter/)  [**Chapter 70. - SALVAGE**](070_000_0000_chapter/)  [**Chapter 70a. - SAND AND GRAVEL**](070a_000_0000_chapter/)  [**Chapter 71. - SCHOOLS - COMMUNITY COLLEGES**](071_000_0000_chapter/)  [**Chapter 72. - SCHOOLS**](072_000_0000_chapter/)  [**Chapter 73. - SOLDIERS, SAILORS AND PATRIOTIC EMBLEMS**](073_000_0000_chapter/)  [**Chapter 74. - STATE BOARDS, COMMISSIONS AND AUTHORITIES**](074_000_0000_chapter/)  [**Chapter 75. - STATE DEPARTMENTS; PUBLIC OFFICERS AND EMPLOYEES**](075_000_0000_chapter/)  [**Chapter 76. - STATE INSTITUTIONS AND AGENCIES; HISTORICAL PROPERTY**](076_000_0000_chapter/)  [**Chapter 77. - STATUTES; ADMINISTRATIVE RULES AND REGULATIONS AND PROCEDURE**](077_000_0000_chapter/)  [**Chapter 78. - SURETYSHIP**](078_000_0000_chapter/)  [**Chapter 79. - TAXATION**](079_000_0000_chapter/)  [**Chapter 80. - TOWNSHIPS AND TOWNSHIP OFFICERS**](080_000_0000_chapter/)  [**Chapter 81. - TRADEMARKS AND SERVICE MARKS**](081_000_0000_chapter/)  [**Chapter 82. - WAREHOUSES**](082_000_0000_chapter/)  [**Chapter 82a. - WATERS AND WATERCOURSES**](082a_000_0000_chapter/)  [**Chapter 83. - WEIGHTS AND MEASURES**](083_000_0000_chapter/)  [**Chapter 84. - UNIFORM COMMERCIAL CODE**](084_000_0000_chapter/)  [**ORGANIC ACT**](090_000_0000_chapter/)  [**Chapter 094**](094_000_0000_chapter/)  [**The Declaration of Independence**](095_000_0000_chapter/)  [**Amendments to the Constitution of the United States**](097_000_0000_chapter/)",
      "volatility": "low",
      "from_batch": "593-kansas-creator-tax-treatment",
      "subject": "Kansas",
      "topic": "statutory code index",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ks"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}