Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-32,110a
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Tax imposed on ordinary income portions of lump sum
distributions from pension and other plans.
Keywords:


Body:

79-32,110a. Tax imposed on ordinary income portions of lump sum distributions from pension and other plans. In addition to the tax imposed by K.S.A. 79-32,110, and amendments thereto, there is hereby imposed for each taxable year, with respect to the income of every taxpayer, a tax equal to thirteen percent (13%) of the tax liability imposed upon said taxpayer for said taxable year under 26 U.S.C. 402(e). Any taxpayer filing a nonresident return shall be liable for said tax only on that portion of the income allocable to the state of Kansas.
History: L. 1978, ch. 405, 7; July 1.


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

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