17-3606. History: L. 1939, ch. 152, § 92; Repealed, L. 1972, ch. 52, § 153; July 1. Source or Prior Law: 17-804. CASE ANNOTATIONS 1. Foreign insurer in hands of liquidator; motion to dismiss action denied. Misner v. Hawthorne, 168 Kan. 279, 288, 212 P.2d 336. 2. Corporation selling assets and distributing proceeds to stockholders is subject to capital gains tax. Republic Natural Gas Co. v. Axe, 197 Kan. 91, 93, 415 P.2d 406. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026