79-3273. Same; taxpayer taxable in another state.
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/ks/chapter-79/79-3273A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
79-3273. Same; taxpayer taxable in another state. For purposes of allocation and apportionment of income under this act, a taxpayer is taxable in another state if
(1)in that state he or she is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or
(2)that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.