Kansas § 79-32,117r Unemployment compensation attributed to identity fraud exempt from Kansas income tax

Kansas Statutes

§ 79-32,117r — Unemployment compensation attributed to identity fraud exempt from Kansas income tax

Kansas § 79-32,117r

Ch. 79TAXATION

Art. 32INCOME TAX

This text of Kansas § 79-32,117r (Unemployment compensation attributed to identity fraud exempt from Kansas income tax) 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. § 79-32,117r (2026).

Text

Notwithstanding any other provision of law, for any individual whose identity was fraudulently used to secure unemployment compensation, if such individual never received such compensation, such compensation shall not be considered gross income and shall not be taxable for Kansas income tax purposes after determination by the department of labor that the benefits were obtained fraudulently by another individual.

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Notwithstanding any other provision of law, for any individual whose identity was fraudulently used to secure unemployment compensation, if such individual never received such compensation, such compensation shall not be considered gross income and shall not be taxable for Kansas income tax purposes after determination by the department of labor that the benefits were obtained fraudulently by another individual.