Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-3282
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Same; average value of property.


79-3282. Same; average value of property. The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the director of taxation may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
History: L. 1963, ch. 485, 12; April 25.

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