Repealed

17-701. History: R.S. 1923, 17-701; L. 1967, ch. 120, § 1; L. 1969, ch. 115, § 1; Repealed, L. 1972, ch. 54, § 24; July 1. Source or Prior Law: L. 1866, ch. 57, § 17; G.S. 1868, ch. 23, § 24; L. 1898, ch. 10, § 12; L. 1901, ch. 125, § 3; L. 1907, ch. 140, § 29; L. 1913, ch. 135, §§ 1, 11; L. 1917, ch. 121, § 3. CASE ANNOTATIONS 1. Annual statement required of all corporations organized for profit; statement made by president and secretary examined and held insufficient. The State v. Fenn, 60 Kan. 306, 307, 56 P. 483. 2. Cases concerning bar to suit when statute not complied with. Northrup v. Wills, 65 Kan. 769, 770, 70 P. 879; Thomas v. Remington, 67 Kan. 599, 604, 73 P. 909; Swift v. Platte, 68 Kan. 1, 4, 72 P. 271, 74 P. 635; Osborne & Company v. Shilling, 68 Kan. 808, 74 P. 609; Commission Co. v. Haston, 68 Kan. 749, 754, 75 P. 1028; Jordan v. Telegraph Co., 69 Kan. 140, 141, 143, 76 P. 396; Deere v. Wyland, 69 Kan. 255, 256, 76 P. 863; Powder Mills v. Kemp, 69 Kan. 846, 76 P. 1128; Wooster v. Crane & Company, 69 Kan. 850, 76 P. 1131; Vickers v. Buck, 70 Kan. 584, 585, 79 P. 160; Keizer v. Remington, 71 Kan. 305, 306, 80 P. 570; Elliott v. Parlin, 71 Kan. 665, 673, 81 P. 500; Leonard v. Steel Co., 73 Kan. 79, 80, 81, 84 P. 553; Osborne v. Shilling, 74 Kan. 675, 676, 88 P. 258; Thrasher Co. v. Riggs, 75 Kan. 518, 529, 89 P. 921; Torpedo Co. v. Petroleum Co., 75 Kan. 530, 531, 533, 89 P. 913; The State v. Telegraph Co., 75 Kan. 609, 617, 90 P. 299 (Reversed: Western Union Telegraph Co. v. Kansas, 216 U.S. 1, 30 S. Ct. 190, 54 L. Ed. 355); Boggs v. Kelly, 76 Kan. 9, 10, 90 P. 765; Stock Food Co. v. Jasper, 76 Kan. 926, 927, 92 P. 1094; Wilson v. Bank, 77 Kan. 589, 590, 594, 95 P. 404; Wilson v. Hawkins, 80 Kan. 117, 118, 101 P. 1009 (Reversed: Wilson-Moline Buggy Co. v. Hawkins, 223 U.S. 713, 32 S. Ct. 520, 56 L. Ed. 625); Hessig v. Sly, 83 Kan. 60, 61, 109 P. 770. 3. Acts which constitute doing of business by domestic corporation considered. Wilson v. Bank, 77 Kan. 589, 590, 594, 95 P. 404. 4. State may tax domestic corporation although engaged in interstate commerce. Railway Co. v. Sessions, 95 Kan. 261, 267, 147 P. 791. Affirmed: Kansas City Ry. v. Kansas, 240 U.S. 227, 36 S. Ct. 261, 60 L. Ed. 617. 5. Corporation subject to tax so long as franchise, etc., retained; lease of corporate properties does not avoid payment of tax. The State v. Gas Co., 99 Kan. 671, 672, 163 P. 148. 6. Provision concerning bar to action intentionally omitted from act of 1913. Vacuum Cleaner Co. v. Bank, 101 Kan. 726, 728, 168 P. 870. 7. Title of 1913 act broad enough to cover forfeiture of charter. Bourke v. Dickson, 115 Kan. 71, 72, 222 P. 94. 8. Section cited in determining liability of business trust. Weber Engine Co. v. Alter, 120 Kan. 557, 562, 245 P. 143. 9. Omission to comply with section operates as forfeiture of charter. Young Construction Co. v. Dunne, 123 Kan. 176, 179, 254 P. 323. 10. Cited; charter board cannot reinstate charter forfeited for non-payment of fees. Metropolitan Bldg. Co. v. Ryan, 141 Kan. 521, 522, 41 P.2d 1002. 11. Charter automatically forfeited upon failure to file annual report. Avery v. Safeway Cab, T&S Co., 148 Kan. 321, 322, 80 P.2d 1099. 12. Cited in holding G.S. 1935, 17-239 through 17-246, retrospective. Beeler & Campbell Supply Co. v. Warren, 151 Kan. 755, 758, 762, 100 P.2d 700. 13. Cited; action to recover stolen stock held barred. Manka v. Martin Metal Mfg. Co., 153 Kan. 811, 815, 113 P.2d 1041. 14. Annual license fee computed upon paid-up capital stock without regard to value. Kansas Electric Power Co. v. Ryan, 154 Kan. 748, 749, 121 P.2d 217. 15. Discussed; terms "registered office" and "principal office" construed; listing capital stock for taxation, duty. Runbeck v. Peterson, 177 Kan. 314, 323, 324, 279 P.2d 233. 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