Author: Kansas. Department of Revenue

Publisher:

Published: 1959

Total Pages: 151

ISBN-13:

Scope of the Law. The Kansas income tax act was original ly enacted on March 29, 1933, and applied to all incomes received on and after January 1, 1933. With certain specified exceptions the act as originally enacted imposed a tax upon the entire net income of residents, upon the entire net income from sources within this state of nonresidents, and upon corporations with respect to carrying on or doing business on the entire net income derived from property located and business transacted within this state. Although the act was amended in 1935, 1937, 1939, 1943, 1945, 1947, 1951 and 1953, the amendments make no change in the act in this respect. Furthermore, the time specified for filing returns and payment of the tax likewise remain unchanged.