Kansas § 79-32,110a Tax imposed on ordinary income portions of lump sum distributions from pension and other plans

Kansas Statutes

§ 79-32,110a — Tax imposed on ordinary income portions of lump sum distributions from pension and other plans

Kansas § 79-32,110a

Ch. 79TAXATION

Art. 32INCOME TAX

This text of Kansas § 79-32,110a (Tax imposed on ordinary income portions of lump sum distributions from pension and other plans) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-32,110a (2026).

Text

In addition to the tax imposed by K.S.A. 79-32,110, and amendments thereto, there is hereby imposed for each taxable year, with respect to the income of every taxpayer, a tax equal to thirteen percent (13%) of the tax liability imposed upon said taxpayer for said taxable year under 26 U.S.C. 402(e). Any taxpayer filing a nonresident return shall be liable for said tax only on that portion of the income allocable to the state of Kansas.

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In addition to the tax imposed by K.S.A. 79-32,110, and amendments thereto, there is hereby imposed for each taxable year, with respect to the income of every taxpayer, a tax equal to thirteen percent (13%) of the tax liability imposed upon said taxpayer for said taxable year under 26 U.S.C. 402(e). Any taxpayer filing a nonresident return shall be liable for said tax only on that portion of the income allocable to the state of Kansas.