Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3282
Same; average value of property
Official textksrevisor.govlast amended
The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the director of taxation may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
Amendment history
L. 1963, ch. 485, § 12; April 25.
Source: view the official text
In this article (40 sections)
- 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- 79-3271a · Repealed
- 79-3271b · Repealed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- 79-3290 · Repealed
- 79-3291 · Repealed
- 79-3292 · Same; act supplemental to income tax act
- 79-3293 · Same; application of K.S.A. 79-3271 through 79-3292
- 79-3293a · Application of K.S.A. 79-3271, 79-3279 and 79-3288b
- 79-3293b · Application of K.S.A. 79-3271 and 79-3279
- 79-3294 · Withholding tax; title; relationship to Kansas income tax act
- 79-3294a · Withholding tax; injunctions
- 79-3294b · Same; bond to secure collection
- 79-3295 · Withholding tax; definitions