Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-3284
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Same; compensation for services; when payment in state.
Keywords:


Body:

79-3284. Same; compensation for services; when payment in state. Compensation is paid in this state if:
(a) the individual's service is performed entirely within the state; or
(b) the individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or
(c) some of the service is performed in the state and (1) the base of operations or, the place from which the service is directed or controlled is in the state, or (2) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.
History: L. 1963, ch. 485, 14; April 25.


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

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