{"data":{"id":"us-ks/k.s.a.-79-3283","jurisdiction":"us-ks","citation":"K.S.A. 79-3283","heading":"Same; payroll factor.","body":"The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0083.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:14Z","sha256":"14187414744a9e373e049a3ef1123b7c5deb418a28f2abd9e86229c100a7e91a","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-3282","next":"us-ks/k.s.a.-79-3284"},"notice":"GroundRules: Original legal text. Not legal advice."}