{"data":{"id":"us-ks/k.s.a.-79-32-110a","jurisdiction":"us-ks","citation":"K.S.A. 79-32,110a","heading":"Tax imposed on ordinary income portions of lump sum distributions from pension and other plans.","body":"In addition to the tax imposed by K.S.A. 79-32,110, and amendments thereto, there is hereby imposed for each taxable year, with respect to the income of every taxpayer, a tax equal to thirteen percent (13%) of the tax liability imposed upon said taxpayer for said taxable year under 26 U.S.C. 402(e). Any taxpayer filing a nonresident return shall be liable for said tax only on that portion of the income allocable to the state of Kansas.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0110a.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:15Z","sha256":"52dbe9b3ad37ce52b6e4584f392860c02a74389c90a4dd1fbf96fdad8fda4cb5","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-32-110","next":"us-ks/k.s.a.-79-32-110b"},"notice":"GroundRules: Original legal text. Not legal advice."}