Home >> Statutes >> Back

Click to open printable format in new window.Printable Format
 | Next

79-32,117e. Federal income tax rebate exempt from Kansas income tax. Any payment, which may be authorized by enactment of the federal congress as a measure to stimulate the general economy of the United States, made to any resident or nonresident individual as a refund or rebate of federal income tax levied for the calendar year 1974, or for any fiscal year beginning in 1974, shall not be added to federal adjusted gross income to arrive at Kansas adjusted gross income, pursuant to K.S.A. 79-32,117(b)(iv), for the year in which the payment is received, and any such payment is hereby declared to be exempt from taxation under the provisions of article 32 of chapter 79 of the Kansas Statutes Annotated.

History: L. 1975, ch. 492, ยง 1; July 1.

 | Next

LCC Policies
Session Laws

Amended & Repealed Statutes

Amended & Repealed Statutes

Chapter 72 Statute Transfer List

Kansas School Equity & Enhancement Act

Gannon v. State

General Information, Legal Analysis & Research

2016 Amended & Repealed Statutes

2015 Amended & Repealed Statutes

2014 Amended & Repealed Statutes

2013 Amended & Repealed Statutes

Kansas Legislature
Administrative Services
Division of Post Audit
Research Department