79-32,110a.
93 words·~1 min read·
/ks/chapter-79/79-32-22A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.