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K.A.R. 92-12-83

Apportionment formula.

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

All business income of each trade or business of the taxpayer shall be apportioned to this state by use of the apportionment formula set forth in K.S.A.
79-3279 and 79-4301, article IV.9. The elements of the apportionment formula are the property factor, the payroll factor and the sales factor of the trade or business of the taxpayer. (Authorized by K.S.A. 79-3236, 79-3279, 79-4301; effective May 1, 1979.)

Amendment history

(Authorized by K.S.A. 79-3236, 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. 92-12-64 · Claims for refund by taxpayers.
  2. 92-12-65 · Powers of the director of taxation.
  3. 92-12-66 · 92-12-66
  4. 92-12-66a · Abatement of final tax liabilities.
  5. 92-12-67 · Extension of time for filing returns.
  6. 92-12-68 · 92-12-68
  7. 92-12-69 · 92-12-69
  8. 92-12-70 · 92-12-70
  9. 92-12-71 · Business and nonbusiness income defined.
  10. 92-12-72 · Two or more businesses of a single taxpayer.
  11. 92-12-73 · Business and nonbusiness income: application of definitions.
  12. 92-12-74 · Proration of deductions.
  13. 92-12-75 · Definitions.
  14. 92-12-76 · Apportionment.
  15. 92-12-77 · Combined income method of reporting.
  16. 92-12-78 · Allocation.
  17. 92-12-79 · Consistency and uniformity in reporting.
  18. 92-12-80 · Taxable in another state; in general.
  19. 92-12-81 · Taxable in another state; when a corporation is “subject to”…
  20. 92-12-82 · Taxable in another state; when a state has jurisdiction to…
  21. 92-12-83 · Apportionment formula.
  22. 92-12-84 · Property factor; in general.
  23. 92-12-85 · Property factor; property used for the production of…
  24. 92-12-86 · Property factor; consistency in reporting.
  25. 92-12-87 · Property factor; numerator.
  26. 92-12-88 · Property factor; valuation of owned property.
  27. 92-12-89 · Property factor; valuation of rented property.
  28. 92-12-90 · Property factor; averaging property values.
  29. 92-12-91 · Payroll factor; in general.
  30. 92-12-92 · Payroll factor; denominator.
  31. 92-12-93 · Payroll factor; numerator.
  32. 92-12-94 · Payroll factor; compensation paid in this state.
  33. 92-12-95 · Sales factor; in general.
  34. 92-12-96 · Sales factor; denominator.
  35. 92-12-97 · Sales factor; numerator.
  36. 92-12-98 · Sales factor; sales of tangible personal property in this…
  37. 92-12-99 · Sales factor; sales of tangible personal property to United…
  38. 92-12-100 · Sales factor; sales other than sales of tangible personal…
  39. 92-12-101 · Special rules; in general.
  40. 92-12-102 · Special rules; property factor.
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