Kansas Statutes 79-4302. Application of multistate tax compact
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Terms Used In Kansas Statutes 79-4302
- Income tax: means a tax imposed on or measured by net income including any tax imposed on or measured by an amount arrived at by deducting expenses from gross income, one or more forms of which expenses are not specifically and directly related to particular transactions. See Kansas Statutes 79-4301
- State: means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States. See Kansas Statutes 79-4301
- Subdivision: means any governmental unit or special district of a state. See Kansas Statutes 79-4301
- Tax: means an income tax, capital stock tax, gross receipts tax, sales tax, use tax, and any other tax which has a multistate impact, except that the provisions of articles III, IV and V of this compact shall apply only to the taxes specifically designated therein and the provisions of article IX of this compact shall apply only in respect to determinations pursuant to article IV. See Kansas Statutes 79-4301
The provisions of article III (2) of the multistate tax compact [79-4301] shall apply to the Kansas income tax act and to every income tax hereafter adopted by any taxing subdivision of this state.