Tax imposed on ordinary income portions of lump sum distributions from pension and other plans

79-32,110a. Tax imposed on ordinary income portions of lump sum distributions from pension and other plans. 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. History: L. 1978, ch. 405, § 7; July 1. Law Review and Bar Journal References: "Survey of Kansas Law: Taxation," R. Chris Robe, 27 K.L.R. 313, 319 (1979). "Planning for Qualified Retirement Plan Distributions," Calvin J. Karlin, 52 J.K.B.A. 184, 187 (1983). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026