Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-32,118
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Kansas deduction of an individual.


79-32,118. Kansas deduction of an individual. The Kansas deduction of an individual shall be such individual’s Kansas standard deduction unless such individual elects to deduct such individual’s Kansas itemized deductions under the conditions set forth in K.S.A. 79-32,120, and amendments thereto.
History: L. 1967, ch. 497, 11; L. 1978, ch. 407, 6; L. 2012, ch. 135, 13; L. 2013, ch. 87, 4; Apr. 25.

Date Composed: 01/15/2014 Date Modified: 01/15/2014