Kansas Administrative Regulations

Regulation Number:92-12-14
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Income Tax
Tax Type:Individual Income Tax; Corporate Income Tax
Brief Description:Persons and organizations exempt from Kansas income tax.
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92-12-14 Persons and organizations exempt from Kansas income tax. A person or organization claiming an exemption from Kansas income taxation under the provisions of subsection (a) of K.S.A. 1980 Supp. 79-32,113 shall submit evidence to the director of the person's or organization's exemption from federal income taxation, when so called upon by the director. (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-32,113; effective Jan. 1, 1968; amended Jan. 1, 1974; amended May 1, 1982.)