Kansas Statutes
§ 79-3280 — Same; property factor defined
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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Kansas § 79-3280 (Same; property factor defined) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.