Kansas Statutes
§ 79-3283 — Same; payroll factor
The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.
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Kansas § 79-3283 (Same; payroll factor) — 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, § 13; April 25.