Same; taxpayer taxable in another state

79-3273. Same; taxpayer taxable in another state. For purposes of allocation and apportionment of income under this act, a taxpayer is taxable in another state if (1) in that state he or she is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or (2) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not. History: L. 1963, ch. 485, § 3; April 25. Law Review and Bar Journal References: "A Review of Kansas Tax Law Governing the Allocation and Apportionment of Income for Multistate Corporations Doing Business in Kansas," Ryan Pace, 37 W.L.J. 703 (1998). 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