K.A.R. 92-12-6
Resident status of certain individuals.
A person who is a resident of this state, does not terminate residency upon entering the armed services or peace corps of the United States. A member of the armed services domiciled in Kansas at the time he entered such service generally retains his status as a domiciliary of Kansas throughout his stay in the service, regardless of where he may be assigned to duty or how long.
For purposes of this act a person shall not be deemed to be a resident of Kansas, nor will he lose his status as a resident of the state in which he formerly resided, solely because of a transfer into this state under military orders. Such person may, however, become a resident of Kansas for purposes of this act by the performance of certain overt acts which would constitute a termination of his residence in such former state and the establishment of a residence in Kansas.
A resident of Kansas establishing temporary quarters in another state or foreign country remains a resident of Kansas.
A nonresident individual means an individual other than a resident individual. (Authorized by K.S.A. 79-3236, K.S.A. 1967 Supp. 79-32,109; effective Jan. 1, 1968.)
Amendment history
(Authorized by K.S.A. 79-3236, K.S.A. 1967 Supp. 79-32,109; effective Jan. 1, 1968.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (40 sections)
- 92-12-1 · 92-12-1
- 92-12-2 · 92-12-2
- 92-12-3 · 92-12-3
- 92-12-4 · 92-12-4
- 92-12-4a · Resident individual.
- 92-12-5 · 92-12-5
- 92-12-6 · Resident status of certain individuals.
- 92-12-7 · 92-12-7
- 92-12-8 · Corporation.
- 92-12-11 · Credits for income taxes paid to other states.
- 92-12-12 · 92-12-12
- 92-12-13 · 92-12-13
- 92-12-14 · Persons and organizations exempt from Kansas income tax.
- 92-12-15 · 92-12-15
- 92-12-16 · Change of accounting period.
- 92-12-19 · Limitation of tax-spreadback rule.
- 92-12-20 · Change from accrual to installment method of accounting.
- 92-12-21 · 92-12-21
- 92-12-22 · 92-12-22
- 92-12-23 · 92-12-23
- 92-12-24 · 92-12-24
- 92-12-27 · Kansas deduction of an individual.
- 92-12-28 · 92-12-28
- 92-12-29 · 92-12-29
- 92-12-30 · 92-12-30
- 92-12-31 · 92-12-31
- 92-12-32 · 92-12-32
- 92-12-33 · 92-12-33
- 92-12-34 · 92-12-34
- 92-12-35 · 92-12-35
- 92-12-36 · 92-12-36
- 92-12-37 · 92-12-37
- 92-12-38 · 92-12-38
- 92-12-39 · 92-12-39
- 92-12-40 · 92-12-40
- 92-12-41 · 92-12-41
- 92-12-42 · 92-12-42
- 92-12-43 · 92-12-43
- 92-12-44 · (Authorized by K.S.A. 79-3236, 79-32,136; effective Jan. 1,…
- 92-12-47 · Distribution withholding.