{"data":{"id":"us-ks/k.s.a.-79-3272","jurisdiction":"us-ks","citation":"K.S.A. 79-3272","heading":"Same; allocation and apportionment.","body":"Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a financial organization or the rendering of purely personal services by an individual, shall allocate and apportion net income as provided in this act.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0072.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:14Z","sha256":"cd3b1fa4a9dc384444b5d07b536dcbbced2d733a7202af80ce0f84917a75641d","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-3271","next":"us-ks/k.s.a.-79-3273"},"notice":"GroundRules: Original legal text. Not legal advice."}