Printable Format79-32,116. Kansas taxable income of an individual. The Kansas taxable income of an individual shall be his or her Kansas adjusted gross income less his or her Kansas deductions and Kansas personal exemptions.
History: L. 1967, ch. 497, § 9; L. 1978, ch. 407, § 4; July 1.
Source or prior law:
79-3209.
CASE ANNOTATIONS
1. Kansas tax laws do not conflict with Soldiers' and Sailors' Relief Act. United States v. State of Kansas, 580 F. Supp. 512, 514, 515 (1984).
2. Using military pay of nonresident service member to determine rate on nonmilitary income did not violate federal law. United States v. State of Kan., 810 F.2d 935, 936 (1987).
3. Constitutionality of the taxing of federal military retirement benefits examined and upheld. Barker v. State, 249 Kan. 186, 190, 815 P.2d 46 (1991); Rev'd, 112 S. Ct 1619 (1992).