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2025 Kansas Statutes
Chapter 79 - Taxation
Article 32 - Income Tax
79-3283 Same; payroll factor.
Universal Citation:
KS Stat § 79-3283 (2025)
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79-3283.
Same; payroll factor.
The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.
History: L. 1963, ch. 485, ยง 13; April 25.
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