Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-3283
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Same; payroll factor.


79-3283. Same; payroll factor. The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.
History: L. 1963, ch. 485, 13; April 25.

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