{"data":{"id":"us-ks/k.s.a.-9-2327","jurisdiction":"us-ks","citation":"K.S.A. 9-2327","heading":"Tax classification as determined under the federal internal revenue code.","body":"Notwithstanding the provisions of K.S.A. 17-2035, and amendments thereto, for purposes of any tax imposed by the state or any instrumentality, agency or political subdivision of this state, a business trust that is used in connection with fidfin transactions or custodial services, as defined in K.S.A. 9-2301, and amendments thereto, and for which a fiduciary financial institution, as defined in K.S.A. 9-2301, and amendments thereto, serves as trustee shall be classified as a corporation, an association, a partnership, a trust or otherwise, as shall be determined under the federal internal revenue code.","path":["Chapter 9.—BANKS AND BANKING; TRUST COMPANIES","Article 23.—TECHNOLOGY-ENABLED FIDUCIARY FINANCIAL INSTITUTIONS"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch09/009_023_0027.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:10:06Z","sha256":"236f38fad25cd59393905f2e769444262c53c0eb5ad262181d6ede48db3efc61","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-9-2326","next":"us-ks/k.s.a.-9-2401"},"notice":"GroundRules: Original legal text. Not legal advice."}