Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-3273
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Same; taxpayer taxable in another state.


79-3273. Same; taxpayer taxable in another state. For purposes of allocation and apportionment of income under this act, a taxpayer is taxable in another state if (1) in that state he or she is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or (2) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.
History: L. 1963, ch. 485, 3; April 25.

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