Kansas Statutes
§ 79-3272 — Same; allocation and apportionment
Kansas § 79-3272
This text of Kansas § 79-3272 (Same; allocation and apportionment) 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. § 79-3272 (2026).
Text
Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a financial organization or the rendering of purely personal services by an individual, shall allocate and apportion net income as provided in this act.
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Related
Amoco Production Co. v. Armold, Director of Taxation
518 P.2d 453 (Supreme Court of Kansas, 1974)
Pioneer Container Corp. v. Beshears
684 P.2d 396 (Supreme Court of Kansas, 1984)
In Re Appeal of the Kroger Co.
12 P.3d 889 (Supreme Court of Kansas, 2000)
Legislative History
L. 1963, ch. 485, § 2; L. 1980, ch. 318, § 1; July 1.
Nearby Sections
15
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Bluebook (online)
Kansas § 79-3272, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-3272.