Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3284
Same; compensation for services; when payment in state
Compensation is paid in this state if:
# (a)
the individual's service is performed entirely within the state; or
# (b)
the individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or
# (c)
some of the service is performed in the state and (1) the base of operations or, the place from which the service is directed or controlled is in the state, or (2) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.
Amendment history
L. 1963, ch. 485, § 14; April 25.
Source: view the official text
In this article (40 sections)
- 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- 79-3271a · Repealed
- 79-3271b · Repealed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- 79-3290 · Repealed
- 79-3291 · Repealed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
- 79-3296 · Withholding tax; employer's requirement to withhold;…
- 79-3297 · Repealed