44-725. Contributions and payments in lieu of contributions deductible in computation of Kansas taxable income.
44-725
44-725. Contributions and payments in lieu of contributions deductiblein computation of Kansas taxable income.Contributions and payments in lieu of contributions paid by the employershall be deductible in arriving at the taxable income of such employerunder the income tax laws of the state of Kansas, to the same extent astaxes are deductible during any taxable year by any such employer.
History: L. 1937, ch. 255, § 25; L. 1973, ch. 205, § 13; July 1.