40-226. History: L. 1927, ch. 231, 40-226; Repealed, L. 1997, ch. 24, § 7; July 1. Source or prior law: L. 1871, ch. 93, § 40; R.S. 1923, 40-218. CASE ANNOTATIONS 1. Discussed in determining extent of tax liability on annuity contracts under K.S.A. 40-252. Equitable Life Assurance Society v. Hobbs, 155 Kan. 534, 537, 127 P.2d 477. 2. Section discussed in holding commissioner's duty under K.S.A. 40-703 ministerial only. Fidelity Life Ass'n v. Hobbs, 161 Kan. 163, 173, 166 P.2d 1001. 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