Amoco Production Co. v. Armold, Director of Taxation

The opinion o£ the court was delivered by

Kaul, J.:

This litigation stems from a requirement by the Director of Taxation that appellant, pursuant to provisions of the Uniform Division of Income for Tax Purposes Act (K. S. A. and K. S. A. 1973 Supp. 79-3271, et seq.) employ the “separate accounting” method rather than allocating and apportioning its multistate net income under the so-called “three-factor” formula method (K. S. A. 79-3279 to 79-3287, incl.) for the taxable years 1968 and 1969. The “separate accounting” method is sometimes referred to as the “direct” or “segregated” method of…