Kansas Statutes Annotated

K.S.A. § 79-3274 (2026)

Apportionment of net income; nonbusiness income allocation

✓ current as of May 2026

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79-3274. Apportionment of net income; nonbusiness income allocation. Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in K.S.A. 79-3275 to 79-3278, inclusive, and amendments thereto. Allocable nonbusiness income shall be limited to the total nonbusiness income received which is in excess of any related expenses which have been allowed as a deduction during the income year.

History: L. 1963, ch. 485, § 4; L. 1984, ch. 351, § 14; July 1.

Notes of Decisions

Cited in 2 cases, 1994–2000 · leading case: In Re Tax Appeal of Chief Indus., Inc., 875 P.2d 278 (Kan. 1994).

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In Re Tax Appeal of Chief Indus., Inc., 875 P.2d 278 (Kan. 1994). · cites it 2× “79-3271(e); therefore, for purposes of state income taxation, the income derived therefrom should be allocated in its entirety to Nebraska, the Taxpayer's commercial domicile, consistent with K.”

In Re Appeal of the Kroger Co., 12 P.3d 889 (Kan. 2000). · cites it 2× “Neither the Kansas statutes nor the regulations of the KDR define a “nonbusiness expense.”

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