79-3292.
Same; act supplemental to income tax act.
This act shall be and constitute a part of and shall be supplemental to the Kansas income tax act.
History:
L. 1963, ch. 485, § 22; April 25.
CASE ANNOTATIONS
1. Absence in UDITPA of reference to combined report method does not preclude use for unitary business. Pioneer Container Corp. v. Beshears, 235 Kan. 745, 755, 684 P.2d 396 (1984).
Pioneer Container Corp. v. Beshears, 684 P.2d 396 (Kan. 1984). “) K.S.A. 79-3292 declares Kansas’ version of the Uniform Act shall be and constitute a part of and shall be supplemental to the Kansas income tax act.”
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