2011 Kansas Code
Chapter 79. - TAXATION
Article 32. - INCOME TAX
79-32,117e Federal income tax rebate exempt from Kansas income tax.
79-32,117e. Federal income tax rebate exempt from Kansas income tax. Any payment, which may be authorized by enactment of the federal congress as a measure to stimulate the general economy of the United States, made to any resident or nonresident individual as a refund or rebate of federal income tax levied for the calendar year 1974, or for any fiscal year beginning in 1974, shall not be added to federal adjusted gross income to arrive at Kansas adjusted gross income, pursuant to K.S.A. 79-32,117(b)(iv), for the year in which the payment is received, and any such payment is hereby declared to be exempt from taxation under the provisions of article 32 of chapter 79 of the Kansas Statutes Annotated.
Disclaimer: These codes may not be the most recent version. Kansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
