{"data":{"id":"us-ks/k.s.a.-79-32-117d","jurisdiction":"us-ks","citation":"K.S.A. 79-32,117d","heading":"Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms.","body":"A liberal construction shall be given to this act and any term used in the act shall have the same meaning as when used in a comparable context in the federal internal revenue code.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0117d.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:15Z","sha256":"1b96788a409b9d5e4a50834b4c5800d61bf5d03f290618ac0da8887122666392","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-32-117c","next":"us-ks/k.s.a.-79-32-117e"},"notice":"GroundRules: Original legal text. Not legal advice."}