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K.A.R. 92-12-76

Apportionment.

Official textus-ks/regssos.ks.gov
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If the business activity in respect to any trade or business of a taxpayer occurs both within and without this state, and if by reason of such business activity the taxpayer is taxable in another state, the portion of the net income (or net loss) arising from such trade or business which is derived from sources within this state shall be determined by apportionment in accordance with K.S.A. 79-3279. (Authorized by K.S.A. 79-3236, 79-3272, 79-3279, 79-4301; effective May 1, 1979.)

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

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In this article (40 sections)
  1. 92-12-57 · Records and income tax forms.
  2. 92-12-58 · Payment of tax; receipt; insufficient fund checks.
  3. 92-12-59 · 92-12-59
  4. 92-12-60 · 92-12-60
  5. 92-12-61 · 92-12-61
  6. 92-12-62 · 92-12-62
  7. 92-12-63 · 92-12-63
  8. 92-12-64 · Claims for refund by taxpayers.
  9. 92-12-65 · Powers of the director of taxation.
  10. 92-12-66 · 92-12-66
  11. 92-12-66a · Abatement of final tax liabilities.
  12. 92-12-67 · Extension of time for filing returns.
  13. 92-12-68 · 92-12-68
  14. 92-12-69 · 92-12-69
  15. 92-12-70 · 92-12-70
  16. 92-12-71 · Business and nonbusiness income defined.
  17. 92-12-72 · Two or more businesses of a single taxpayer.
  18. 92-12-73 · Business and nonbusiness income: application of definitions.
  19. 92-12-74 · Proration of deductions.
  20. 92-12-75 · Definitions.
  21. 92-12-76 · Apportionment.
  22. 92-12-77 · Combined income method of reporting.
  23. 92-12-78 · Allocation.
  24. 92-12-79 · Consistency and uniformity in reporting.
  25. 92-12-80 · Taxable in another state; in general.
  26. 92-12-81 · Taxable in another state; when a corporation is “subject to”…
  27. 92-12-82 · Taxable in another state; when a state has jurisdiction to…
  28. 92-12-83 · Apportionment formula.
  29. 92-12-84 · Property factor; in general.
  30. 92-12-85 · Property factor; property used for the production of…
  31. 92-12-86 · Property factor; consistency in reporting.
  32. 92-12-87 · Property factor; numerator.
  33. 92-12-88 · Property factor; valuation of owned property.
  34. 92-12-89 · Property factor; valuation of rented property.
  35. 92-12-90 · Property factor; averaging property values.
  36. 92-12-91 · Payroll factor; in general.
  37. 92-12-92 · Payroll factor; denominator.
  38. 92-12-93 · Payroll factor; numerator.
  39. 92-12-94 · Payroll factor; compensation paid in this state.
  40. 92-12-95 · Sales factor; in general.
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