Kansas Statutes 79-3277. Same; interest and dividends

Commercial domicile: means the principal place from which the trade or business of the taxpayer is directed or managed. See Kansas Statutes 79-3271
State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Kansas Statutes 79-3271

Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.