Kan. Stat. Ann. § 79-3283
Same; payroll factor
Kansas · Kansas Statutes Annotated Chapter 79 — Taxation · Status: effective
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- Kan. Stat. Ann. § 79-3283, Same; payroll factor, Kansas, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2618523
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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.