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K.A.R. 92-12-16

Change of accounting period.

Official textus-ks/regssos.ks.govlast amended
Summarize

Permission for change of a taxpayer’s Kansas taxable year shall not be required from the director.
In all cases a short period return shall be filed to accomplish this change. The Kansas taxable income for this short period shall be computed in the same manner as is the federal taxable income for this short period. For the purpose of the tax computation on a short period individual income tax return, only the taxable income for the short period shall be reported, but the tax exemptions and the Kansas standard deduction shall be apportioned by the same ratio as the number of months in the short period bears to twelve (12) months. (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-32,114; effective Jan. 1, 1968;
amended May 1, 1982.)
92-12-17 and 92-12-18. (Authorized by
K.S.A. 79-3236, 79-32,114; effective Jan. 1, 1968;
revoked May 1, 1982.)

Amendment history

(Authorized by K.S.A. 79-3236; implementing K.S.A. 79-32,114; effective Jan. 1, 1968; amended May 1, 1982.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (40 sections)
  1. 92-12-1 · 92-12-1
  2. 92-12-2 · 92-12-2
  3. 92-12-3 · 92-12-3
  4. 92-12-4 · 92-12-4
  5. 92-12-4a · Resident individual.
  6. 92-12-5 · 92-12-5
  7. 92-12-6 · Resident status of certain individuals.
  8. 92-12-7 · 92-12-7
  9. 92-12-8 · Corporation.
  10. 92-12-11 · Credits for income taxes paid to other states.
  11. 92-12-12 · 92-12-12
  12. 92-12-13 · 92-12-13
  13. 92-12-14 · Persons and organizations exempt from Kansas income tax.
  14. 92-12-15 · 92-12-15
  15. 92-12-16 · Change of accounting period.
  16. 92-12-19 · Limitation of tax-spreadback rule.
  17. 92-12-20 · Change from accrual to installment method of accounting.
  18. 92-12-21 · 92-12-21
  19. 92-12-22 · 92-12-22
  20. 92-12-23 · 92-12-23
  21. 92-12-24 · 92-12-24
  22. 92-12-27 · Kansas deduction of an individual.
  23. 92-12-28 · 92-12-28
  24. 92-12-29 · 92-12-29
  25. 92-12-30 · 92-12-30
  26. 92-12-31 · 92-12-31
  27. 92-12-32 · 92-12-32
  28. 92-12-33 · 92-12-33
  29. 92-12-34 · 92-12-34
  30. 92-12-35 · 92-12-35
  31. 92-12-36 · 92-12-36
  32. 92-12-37 · 92-12-37
  33. 92-12-38 · 92-12-38
  34. 92-12-39 · 92-12-39
  35. 92-12-40 · 92-12-40
  36. 92-12-41 · 92-12-41
  37. 92-12-42 · 92-12-42
  38. 92-12-43 · 92-12-43
  39. 92-12-44 · (Authorized by K.S.A. 79-3236, 79-32,136; effective Jan. 1,…
  40. 92-12-47 · Distribution withholding.
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