{"data":{"id":"us-ks/k.s.a.-79-32-191","jurisdiction":"us-ks","citation":"K.S.A. 79-32,191","heading":"Application of K.S.A. 79-32,190.","body":"The provisions of this act shall apply to all taxable years commencing after December 31, 1991.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0191.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:15Z","sha256":"fc2cdc1cef0e7c32579a67c47f756d213965e365eb50c8a67e2fa6197263c6c3","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-32-190","next":"us-ks/k.s.a.-79-32-192"},"notice":"GroundRules: Original legal text. Not legal advice."}