Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-32,117e
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Federal income tax rebate exempt from Kansas income


79-32,117e. Federal income tax rebate exempt from Kansas income tax. Any payment, which may be authorized by enactment of the federal congress as a measure to stimulate the general economy of the United States, made to any resident or nonresident individual as a refund or rebate of federal income tax levied for the calendar year 1974, or for any fiscal year beginning in 1974, shall not be added to federal adjusted gross income to arrive at Kansas adjusted gross income, pursuant to K.S.A. 79-32,117(b)(iv), for the year in which the payment is received, and any such payment is hereby declared to be exempt from taxation under the provisions of article 32 of chapter 79 of the Kansas Statutes Annotated.
History: L. 1975, ch. 492, 1; July 1.

Date Composed: 04/04/2011 Date Modified: 04/04/2011