Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3274
Apportionment of net income; nonbusiness income allocation
Official textksrevisor.govlast amended
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in K.S.A. 79-3275 to 79-3278 , inclusive, and amendments thereto. Allocable nonbusiness income shall be limited to the total nonbusiness income received which is in excess of any related expenses which have been allowed as a deduction during the income year.
Amendment history
L. 1963, ch. 485, § 4; L. 1984, ch. 351, § 14; July 1.
Source: view the official text
In this article (40 sections)
- 79-3264 · Repealed
- 79-3265 · Repealed
- 79-3266 · Repealed
- 79-3267 · Repealed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- 79-3271a · Repealed
- 79-3271b · Repealed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
- 79-3290 · Repealed
- 79-3291 · Repealed