Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3272
Same; allocation and apportionment
Official textksrevisor.govlast amended
Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a financial organization or the rendering of purely personal services by an individual, shall allocate and apportion net income as provided in this act.
Amendment history
L. 1963, ch. 485, § 2; L. 1980, ch. 318, § 1; July 1.
Source: view the official text
In this article (40 sections)
- 79-3262 · Repealed
- 79-3263 · Repealed
- 79-3264 · Repealed
- 79-3265 · Repealed
- 79-3266 · Repealed
- 79-3267 · Repealed
- 79-3268 · Taxpayer bill of rights and privileges
- 79-3268a · Taxpayer bill of rights; department of revenue…
- 79-3268b · Same; duty of department to comply with taxpayer's…
- 79-3268c · Same; waiver of penalties
- 79-3268d · Same; closing letters
- 79-3268e · Same; department of revenue correspondence with taxpayer;…
- 79-3268f · Same; duty of department to comply with taxpayer's…
- 79-3268g · Same; waiver of penalties
- 79-3268h · Same; closing letters
- 79-3269 · Tax treatment of professional employer organizations;…
- 79-3270 · Reserved
- 79-3271 · Apportionment of net income; definitions
- 79-3271a · Repealed
- 79-3271b · Repealed
- 79-3272 · Same; allocation and apportionment
- 79-3273 · Same; taxpayer taxable in another state
- 79-3274 · Apportionment of net income; nonbusiness income allocation
- 79-3275 · Same; rents and royalties; extent of utilization of tangible…
- 79-3276 · Same; capital gains and losses from sales of property
- 79-3277 · Same; interest and dividends
- 79-3278 · Same; patent and copyright royalties
- 79-3279 · Apportionment of net income; apportionment of business…
- 79-3280 · Same; property factor defined
- 79-3281 · Same; property owned or rented, value; net annual rate
- 79-3282 · Same; average value of property
- 79-3283 · Same; payroll factor
- 79-3284 · Same; compensation for services; when payment in state
- 79-3285 · Same; sales factor
- 79-3286 · Same; sales of tangible personal property in state
- 79-3287 · Apportionment of net income; sales in state; income-producing…
- 79-3288 · Procedure where allocation does not fairly represent…
- 79-3288a · Procedure for transitional adjustment for change of…
- 79-3288b · Election of treatment of income; timing; duration
- 79-3289 · Same; construction of act