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2025 Kansas Statutes
Chapter 79 - Taxation
Article 32 - Income Tax
79-3272 Same; allocation and apportionment.
Universal Citation:
KS Stat § 79-3272 (2025)
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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.
History: L. 1963, ch. 485, § 2; L. 1980, ch. 318, § 1; July 1.
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