79-3280. Same; property factor defined.
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/ks/chapter-79/79-3280A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
79-3280. Same; property factor defined. The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period.