Kansas Statutes
§ 79-3280 — Same; property factor defined
Kansas § 79-3280
This text of Kansas § 79-3280 (Same; property factor defined) 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. § 79-3280 (2026).
Text
The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period.
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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)
Legislative History
L. 1963, ch. 485, § 10; April 25.
Nearby Sections
15
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Bluebook (online)
Kansas § 79-3280, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-3280.