Terms Used In Kansas Statutes 79-4307

• State: means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States. See Kansas Statutes 79-4301
• Tax: means an income tax, capital stock tax, gross receipts tax, sales tax, use tax, and any other tax which has a multistate impact, except that the provisions of articles III, IV and V of this compact shall apply only to the taxes specifically designated therein and the provisions of article IX of this compact shall apply only in respect to determinations pursuant to article IV. See Kansas Statutes 79-4301