Kan. Stat. § 79-32,118

Current through 2024 Session Acts Chapter 111 and 2024 Special Session Acts Chapter 4

Section 79-32,118 - Kansas deduction of an individual

The Kansas deduction of an individual shall be such individual's Kansas standard deduction unless such individual elects to deduct such individual's Kansas itemized deductions under the conditions set forth in K.S.A. 79-32,120, and amendments thereto.

K.S.A. 79-32,118

Amended by L. 2013, ch. 87,§ 4, eff. 4/25/2013.

Amended by L. 2012, ch. 135,§ 13, eff. 7/1/2012.

L. 1967, ch. 497, § 11; L. 1978, ch. 407, § 6; July 1.