2012 Statute
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79-32,118. Commencing in tax year 2013, the Kansas deduction of an individual shall be such individual's Kansas standard deduction. |
History: L. 1967, ch. 497, § 11; L. 1978, ch. 407, § 6; L. 2012, ch. 135, § 13; Jan. 1, 2013. |
Revisor's Note: |
For guidance on interpretation of this section indicating that a taxpayer may still elect to deduct itemized deductions under the conditions set forth in K.S.A. 79-32,120, see Kansas Department of Revenue Notice 12-07 [at www.ksrevenue.org]. |
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