K.S.A. 40-253a

For purposes of calculating any tax due under K.S.A. 40-253 , and amendments thereto, from a taxpayer not organized under the laws of this state, the credits allowed pursuant to K.S.A. 40-2813 , 74-50,132 , 79-32,153 , 79-32,160 and 79-32,196 , and amendments thereto, shall be treated as tax paid under K.S.A. 40-252 , and amendments thereto.