Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-32,129
Partners, not partnership, subject to tax
Official textksrevisor.govlast amended
# (a)
A partnership as such shall not be subject to tax under this act. Persons carrying on business as partners shall be liable for the tax under this act only in their separate or individual capacities.
# (b)
Any partnership which elects under the internal revenue code to be taxed as a corporation shall not be considered as a partnership for purposes of this act but shall be taxed under the provisions of this act relating to corporations and the partners thereof shall not be considered as partners for purposes of this act, but shall be taxed as shareholders.
Amendment history
L. 1967, ch. 497, § 22; May 12.
Source: view the official text
In this article (40 sections)
- 79-32,117g · Repealed
- 79-32,117h · Repealed
- 79-32,117i · Repealed
- 79-32,117j · Repealed
- 79-32,117k · Repealed
- 79-32,117l · Repealed
- 79-32,117m · Repealed
- 79-32,117n · Repealed
- 79-32,117o · Repealed
- 79-32,117p · Repealed
- 79-32,117q · Repealed
- 79-32,117r · Unemployment compensation attributed to identity fraud…
- 79-32,118 · Kansas deduction of an individual
- 79-32,119 · Kansas standard deduction of an individual
- 79-32,120 · Kansas itemized deductions of an individual
- 79-32,121 · Kansas personal exemptions. [See Revisor's Note]
- 79-32,121a · Application of K.S.A. 79-32,121
- 79-32,121b · Kansas exemptions for an individual. [See Revisor's Note]
- 79-32,127 · Repealed
- 79-32,128 · Individual who is Kansas resident for part of year,…
- 79-32,129 · Partners, not partnership, subject to tax
- 79-32,130 · Partners and partnerships; federal income tax provisions…
- 79-32,131 · Partnership modification for a partner
- 79-32,132 · Repealed
- 79-32,133 · Determination of distributive share
- 79-32,134 · Kansas taxable income of a resident estate or trust
- 79-32,135 · Share of a resident estate, trust, or beneficiary in Kansas…
- 79-32,136 · Kansas taxable income of a nonresident estate or trust
- 79-32,137 · Share of a nonresident estate, trust or beneficiary in…
- 79-32,138 · Kansas taxable income of corporations; addition and…
- 79-32,139 · Taxation of subchapter S corporate income
- 79-32,140 · Credit for taxes paid in section 337 liquidation
- 79-32,140a · Accrual of interest and penalties on underpayment or…
- 79-32,141 · Allocation of income and deductions
- 79-32,142 · Consolidated returns
- 79-32,143 · Kansas net operating loss for corporations
- 79-32,143a · Expense deduction for certain depreciable property;…
- 79-32,144 · Repealed
- 79-32,145 · Repealed
- 79-32,146 · Repealed