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2025 Kansas Statutes
Chapter 9 - Banks And Banking; Trust Companies
Article 23 - Technology-enabled Fiduciary Financial Institutions
9-2327 Tax classification as determined under the federal internal revenue code.

Universal Citation:
KS Stat § 9-2327 (2025)
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9-2327. Tax classification as determined under the federal internal revenue code.
Notwithstanding the provisions of K.S.A. 17-2035, and amendments thereto, for purposes of any tax imposed by the state or any instrumentality, agency or political subdivision of this state, a business trust that is used in connection with fidfin transactions or custodial services, as defined in K.S.A. 9-2301, and amendments thereto, and for which a fiduciary financial institution, as defined in K.S.A. 9-2301, and amendments thereto, serves as trustee shall be classified as a corporation, an association, a partnership, a trust or otherwise, as shall be determined under the federal internal revenue code.

History: L. 2021, ch. 80, ยง 27; July 1.

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