Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-3278
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Same; patent and copyright royalties.
Keywords:


Body:

79-3278. Same; patent and copyright royalties. (a) Patent and copyright royalties are allocable to this state:
(1) if and to the extent that the patent or copyright is utilized by the payer in this state, or
(2) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.
(b) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located.
(c) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located.
History: L. 1963, ch. 485, 8; April 25.


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

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