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79-32,110a. Tax imposed on ordinary income portions of lump sum distributions from pension and other plans. In addition to the tax imposed by K.S.A. 79-32,110, and amendments thereto, there is hereby imposed for each taxable year, with respect to the income of every taxpayer, a tax equal to thirteen percent (13%) of the tax liability imposed upon said taxpayer for said taxable year under 26 U.S.C. 402(e). Any taxpayer filing a nonresident return shall be liable for said tax only on that portion of the income allocable to the state of Kansas.

History: L. 1978, ch. 405, ยง 7; July 1.

Law Review and Bar Journal References:

"Survey of Kansas Law: Taxation," R. Chris Robe, 27 K.L.R. 313, 319 (1979).

"Planning for Qualified Retirement Plan Distributions," Calvin J. Karlin, 52 J.K.B.A. 184, 187 (1983).


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