K.A.R. 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 Income Tax by K.S.A. 79-3236, 79-3283, 79-4301; effective May 1, 1979.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (40 sections)
- 92-12-72 · Two or more businesses of a single taxpayer.
- 92-12-73 · Business and nonbusiness income: application of definitions.
- 92-12-74 · Proration of deductions.
- 92-12-75 · Definitions.
- 92-12-76 · Apportionment.
- 92-12-77 · Combined income method of reporting.
- 92-12-78 · Allocation.
- 92-12-79 · Consistency and uniformity in reporting.
- 92-12-80 · Taxable in another state; in general.
- 92-12-81 · Taxable in another state; when a corporation is “subject to”…
- 92-12-82 · Taxable in another state; when a state has jurisdiction to…
- 92-12-83 · Apportionment formula.
- 92-12-84 · Property factor; in general.
- 92-12-85 · Property factor; property used for the production of…
- 92-12-86 · Property factor; consistency in reporting.
- 92-12-87 · Property factor; numerator.
- 92-12-88 · Property factor; valuation of owned property.
- 92-12-89 · Property factor; valuation of rented property.
- 92-12-90 · Property factor; averaging property values.
- 92-12-91 · Payroll factor; in general.
- 92-12-92 · Payroll factor; denominator.
- 92-12-93 · Payroll factor; numerator.
- 92-12-94 · Payroll factor; compensation paid in this state.
- 92-12-95 · Sales factor; in general.
- 92-12-96 · Sales factor; denominator.
- 92-12-97 · Sales factor; numerator.
- 92-12-98 · Sales factor; sales of tangible personal property in this…
- 92-12-99 · Sales factor; sales of tangible personal property to United…
- 92-12-100 · Sales factor; sales other than sales of tangible personal…
- 92-12-101 · Special rules; in general.
- 92-12-102 · Special rules; property factor.
- 92-12-103 · Special rules; sales factor.
- 92-12-104 · 92-12-104
- 92-12-105 · Contribution to income; debtor setoff.
- 92-12-106 · Composite returns for nonresident partners and shareholders.
- 92-12-109 · Report of income adjusted by internal revenue service.
- 92-12-110 · Combined income method of reporting; surtax exemption.
- 92-12-111 · Special rules; airlines.
- 92-12-112 · Sales factor numerator; assignment of sales of a…
- 92-12-113 · Credit for property tax paid on commercial and industrial…