Kansas Statutes 79-32,284. Citation of act; purpose
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Kansas Statutes 79-32,284
- 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
(a) Kan. Stat. Ann. 2023 Supp. 79-32,284 through 79-32,289, and amendments thereto, shall be known and may be cited as the salt parity act.
(b) The legislature finds and declares that the deductibility of state income taxes should be the same for C corporations, S corporations and partnerships.
(c) The provisions of this act shall be a part of and supplemental to the Kansas income tax act.