Kansas Statutes

§ 79-32,118 — Kansas deduction of an individual

Kansas § 79-32,118
JurisdictionKansas
Ch. 79TAXATION
Art. 32INCOME TAX

This text of Kansas § 79-32,118 (Kansas deduction of an individual) 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. § 79-32,118 (2026).

Text

The Kansas deduction of an individual shall be such individual's Kansas standard deduction unless such individual elects to deduct such individual's Kansas itemized deductions under the conditions set forth in K.S.A. 79-32,120, and amendments thereto.

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Related

§ 79-32
Kansas § 79-32

Legislative History

L. 1967, ch. 497, § 11; L. 1978, ch. 407, § 6; L. 2012, ch. 135, § 13; L. 2013, ch. 87, § 4; April 25.

Nearby Sections

15
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Bluebook (online)
Kansas § 79-32,118, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-32%2C118.