Kansas Administrative Regulations

Regulation Number:92-12-78
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Income Tax
Tax Type:Individual Income Tax; Corporate Income Tax
Brief Description:Allocation.
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92-12-78 Allocation. Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of its nonbusiness income or loss within or without this state in accordance with K.S.A.
79-3275 through 79-3278. (Authorized by K.S.A. 79-3236, 79-3272, 79-4301; effective May 1, 1979.)