Repealed

77-401. CASE ANNOTATIONS 1. Question whether practices and policies have same effect as rules and regulations discussed. Aircraft Steel & Supply Co. v. State Comm. of Revenue and Taxation, 173 Kan. 524, 531, 249 P.2d 664. 2. Corporation commission's wire-stringing rules, validity; rules applied. Smith v. Garden City Irrigation Co., 177 Kan. 359, 362, 279 P.2d 312. 3. Cited in interpreting corporation commission's rule regarding C.O.D. Collections. Young v. Santa Fe Trail Transportation Co., 179 Kan. 678, 679, 680, 298 P.2d 235. 4. Cited; income tax regulation 94-4-86 held in force and effect. Crawford Manufacturing Co. v. State Comm. of Revenue and Taxation, 180 Kan. 352, 365, 304 P.2d 504. 5. Section of milk ordinance less strict than dairy commissioner's regulation invalid. City of Beloit v. Lamborn, 182 Kan. 288, 291, 293, 321 P.2d 177. 6. Rule or regulation not necessary where statute involved is explicit. In re Estate of Diebolt, 187 Kan. 2, 17, 353 P.2d 803. 7. Mentioned; rules of commission are entitled to controlling significance as to when commission order is "made." Cities Service Gas Co. v. State Corporation Commission, 192 Kan. 707, 715, 391 P.2d 74. 8. Mentioned; tax is upon sale of admissions not participation in activities. Grauer v. Director of Revenue, 193 Kan. 605, 608, 396 P.2d 260. 9. "Private clubs" regulations filed hereunder mentioned in upholding validity of K.S.A. 41-2601 et seq. Tri-State Hotel Co. v. Londerholm, 195 Kan. 748, 750, 408 P.2d 877. 10. Rule or regulation going beyond legislative authorization is void. State, ex rel., v. Columbia Pictures Corporation, 197 Kan. 448, 452, 454, 417 P.2d 255. 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