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·Ch. 79 TAXATION·Art. 32 INCOME TAX

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.

Kansas § 79-32,110a (Tax imposed on ordinary income portions of lump sum distributions from pension and other plans) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.