K.S.A. » Chapter 79
Kansas Statutes Annotated

K.S.A. § 79-3283 (2026)

Same; payroll factor

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79-3283. Same; payroll factor. The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.

History: L. 1963, ch. 485, § 13; April 25.

CASE ANNOTATIONS

1. Cited in action challenging order requiring multistate corporation to apportion net business income under separate accounting method. Amoco Production Co. v. Armold, Director of Taxation, 213 Kan. 636, 640, 518 P.2d 453.

Notes of Decisions
Cited in 2 cases, 1974–1984 · leading case: Pioneer Container Corp. v. Beshears, 684 P.2d 396 (Kan. 1984).
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Pioneer Container Corp. v. Beshears, 684 P.2d 396 (Kan. 1984). ““The ‘payroll factor’ is defined in K.S.A. 79-3283: “ ‘The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere…”
Amoco Prod. Co. v. Armold, Dir. of Taxation, 518 P.2d 453 (Kan. 1974). “The "payroll factor" is defined in K.S.A. 79-3283: "The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere…”
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