There is a newer version of the Kansas Statutes
2011 Kansas Code
Chapter 79. - TAXATION
Article 32. - INCOME TAX
79-3272 Same; allocation and apportionment.
79-3272. Same; allocation and apportionment. 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.
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