Kan. Stat. § 79-32,110a
Current through 2024 Session Acts Chapter 111 and 2024 Special Session Acts Chapter 4
In addition to the tax imposed by K.S.A. 79-32,110, and amendments thereto, there is hereby imposed for each taxable year, with respect to the income of every taxpayer, a tax equal to thirteen percent (13%) of the tax liability imposed upon said taxpayer for said taxable year under 26 U.S.C. 402(e). Any taxpayer filing a nonresident return shall be liable for said tax only on that portion of the income allocable to the state of Kansas.
K.S.A. 79-32,110a