Kansas Statutes
§ 79-3283 — Same; payroll factor
Kansas § 79-3283
This text of Kansas § 79-3283 (Same; payroll factor) 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. § 79-3283 (2026).
Text
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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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.
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Kansas § 79-3283, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-3283.