Kansas § 79-32,108a Withholding registration certificate required; procedure

Kansas Statutes

§ 79-32,108a — Withholding registration certificate required; procedure

Kansas § 79-32,108a

Ch. 79TAXATION

Art. 32INCOME TAX

This text of Kansas § 79-32,108a (Withholding registration certificate required; procedure) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-32,108a (2026).

Text

It shall be unlawful for any employer to engage in business in this state without an income tax withholding registration certificate issued by the director of taxation. Application for such certificate shall be made upon forms furnished by the director. Upon approval of the application, the director shall issue an income tax withholding registration certificate to engage in the business for which application is made. If the applicant does at the time of making the application owe any withholding tax, interest or penalty, then before an income tax withholding registration certificate is issued the director shall require the applicant to pay the amount owed.

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It shall be unlawful for any employer to engage in business in this state without an income tax withholding registration certificate issued by the director of taxation. Application for such certificate shall be made upon forms furnished by the director. Upon approval of the application, the director shall issue an income tax withholding registration certificate to engage in the business for which application is made. If the applicant does at the time of making the application owe any withholding tax, interest or penalty, then before an income tax withholding registration certificate is issued the director shall require the applicant to pay the amount owed.