Kansas Statutes Chapter 79. Taxation § 79-1121. Same; imposition; computation of amount

(a) Multiply the amount of the refund received by the aggregate recapture rate;

(b) Multiply the amount of the refund received by the claimant's adjustment factor;

(c) Subtract the product obtained under subsection (b) from the product obtained under subsection (a);

(d) The tax shall be in an amount equal to the lesser of the amount determined in subsection (c) or the amount of the refund.