{"data":{"id":"us-ks/k.s.a.-79-32-285","jurisdiction":"us-ks","citation":"K.S.A. 79-32,285","heading":"Definitions.","body":"As used in K.S.A. 2025 Supp. 79-32,284 through 79-32,289, and amendments thereto, unless the context otherwise requires:\n(a) \"Act\" means the provisions of K.S.A. 2025 Supp. 79-32,284 through 79-32,289, and amendments thereto.\n(b) \"C corporation\" means a corporation other than an S corporation.\n(c) \"Electing pass-through entity\" means, with respect to a taxable period, an S corporation or partnership that has made the election under K.S.A. 2025 Supp. 79-32,286, and amendments thereto, with respect to the taxable period.\n(d) \"Electing pass-through entity owner\" means, with respect to an S corporation, a shareholder of the S corporation and, with respect to a partnership, a partner in the partnership, except that a partner does not include a C corporation.\n(e) \"Income attributable to the state\" means, with respect to an S corporation or partnership, the portion of the items of income, gain, loss or deduction of the S corporation or partnership apportioned or allocated to this state in accordance with the provisions of K.S.A. 79-3271 through 79-3293b, and amendments thereto.\n(f) \"Income not attributable to the state\" means all items of income, gain, loss or deduction of an electing pass-through entity other than income attributable to the state.\n(g) \"S corporation\" means a corporation having an election in effect under subchapter S of the federal internal revenue code.\n(h) \"Taxable period\" means any taxable year or portion of a taxable year during which a corporation is an S corporation or a noncorporate entity is a partnership.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0285.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:17Z","sha256":"3e12559317efb083bd58e1f24336b9c99cbcfd4b8559782dd7e1226ec6390752","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-32-284","next":"us-ks/k.s.a.-79-32-286"},"notice":"GroundRules: Original legal text. Not legal advice."}