Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE
Individual Income Tax; Corporate Income Tax
Payroll factor; denominator.
92-12-92 Payroll factor; denominator. The denominator of the payroll factor is the total compensation paid everywhere during the tax period. Accordingly, compensation paid to employees whose services are performed entirely in a state where the taxpayer is immune from taxation, for example, by Public Law 86-272, is included in the denominator of the payroll factor. (Authorized by K.S.A. 79-3236, 79-3283, 79-4301; effective May 1, 1979.)
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