Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Previous
Statute Number:79-32,117d
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Compensation of persons missing in action or prisoners
of war; tax exemption; liberal construction of act; meaning of terms.
Keywords:


Body:

79-32,117d. Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms. A liberal construction shall be given to this act and any term used in the act shall have the same meaning as when used in a comparable context in the federal internal revenue code.
History: L. 1973, ch. 397, 4;L. 1987, ch. 385, 3; July 1.


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

Previous