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2019 Statute



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79-32,110a.Tax imposed on ordinary income portions of lump sum distributions from pension and other plans. In addition to the tax imposed by K.S.A. 79-32,110, and amendments thereto, there is hereby imposed for each taxable year, with respect to the income of every taxpayer, a tax equal to thirteen percent (13%) of the tax liability imposed upon said taxpayer for said taxable year under 26 U.S.C. 402(e). Any taxpayer filing a nonresident return shall be liable for said tax only on that portion of the income allocable to the state of Kansas.

History: L. 1978, ch. 405, § 7; July 1.



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2022. Powered by KLISS. Rendered: 2022-08-14T13:18:59. Head Rev No: 593009(E)