Kansas Administrative Regulations

Regulation Number:92-12-120
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Income Tax
Tax Type:Corporate Income Tax; Individual Income Tax; Privilege
Brief Description:Definition of qualified taxpayer.
Keywords:
Effective Date:03/24/2006


Body:

92-12-120. Definition of qualified taxpayer. A “qualified taxpayer,” as defined in K.S.A. 79-32,211(b)(4) and amendments thereto, shall not be considered to be a “community service organization,” as defined in K.S.A. 79-32,195(d) and amendments thereto. (Authorized by K.S.A. 2004 Supp. 75-5155; implementing K.S.A. 2004 Supp. 79-32,211; effective March 24, 2006.)