Terms Used In Kansas Statutes 79-32,248

  • Director: means the director of taxation. See Kansas Statutes 79-32,109
  • Secretary: means secretary of the Kansas department of revenue. See Kansas Statutes 79-32,278
  • 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

To receive the credit awarded by this act, a taxpayer must claim the credit on the taxpayer’s annual state income tax return or returns in the manner prescribed by the director of taxation. The taxpayer shall submit to the director a copy of the taxpayer’s agreement for a tax credit entered into with the secretary of commerce pursuant to Kan. Stat. Ann. § 79-32,246, and amendments thereto, and all information that the director determines necessary for the calculation of the credit provided by this act.