In re the Appeal of Professional Engineering Consultants

The opinion was delivered by

Luckert, J.:

This is an appeal by the Kansas Department of Revenue (KDR) from a find, order of the Kansas Board of Tax Appeals (BOTA) ruling that Professional Engineering Consultants, P.A. (PEC) qualified for a corporate income tax credit under K.S.A. 79-32,160a of the Job Expansion and Investment Credit Act of 1976, K.S.A. 79-32,153 et seq., for the tax year ending September 30, 1997. While several issues are raised, the determinative issue is whether BOTA erred in ruling that PEC qualified for the tax credit when PEC did not claim the credit on its income tax…