{"data":{"id":"us-ks/k.s.a.-79-3273","jurisdiction":"us-ks","citation":"K.S.A. 79-3273","heading":"Same; taxpayer taxable in another state.","body":"For purposes of allocation and apportionment of income under this act, a taxpayer is taxable in another state if (1) in that state he or she is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or (2) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0073.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:14Z","sha256":"9ee86e89a6f2ad71e5fdddbd6e7da69bb43fb509de8141392cd89f14fe50c854","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-3272","next":"us-ks/k.s.a.-79-3274"},"notice":"GroundRules: Original legal text. Not legal advice."}