Same; compensation for services; when payment in state

79-3284. Same; compensation for services; when payment in state. Compensation is paid in this state if: (a) the individual's service is performed entirely within the state; or (b) the individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or (c) some of the service is performed in the state and (1) the base of operations or, the place from which the service is directed or controlled is in the state, or (2) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state. History: L. 1963, ch. 485, § 14; April 25. CASE ANNOTATIONS 1. Cited; dissent; declaratory action dismissed; authority to require combined reporting of corporate income. Department of Revenue v. Dow Chemical Co., 231 Kan. 37, 642 P.2d 104 (1982). 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