Repealed

79-1001. History: L. 1876, ch. 34, § 16; L. 1917, ch. 320, § 1; R.S. 1923, 79-1001; L. 1959, ch. 365, § 16; L. 1971, ch. 296, § 1; Repealed, L. 1988, ch. 375, § 9; January 1, 1989. Source or prior law: L. 1866, ch. 118, § 13; G.S. 1868, ch. 107, § 17. CASE ANNOTATIONS 1. Stock sold after first of March; taxes payable by vendor. Howell v. Scott, 44 Kan. 247, 250, 24 P. 481. 2. Nonprofit wheat-marketing association not merchant within meaning of section. Wheat Growers Ass'n v. Sedgwick County Comm'rs, 119 Kan. 877, 241 P. 466. 3. Cited in upholding validity of K.S.A. 79-306c. State, ex rel., v. Dwyer, 204 Kan. 3, 6, 14, 460 P.2d 507. 4. Assessment hereunder upheld; act not void for indefiniteness. Gorges Chrysler-Plymouth, Inc. v. Cobler, 212 Kan. 664, 665, 667, 512 P.2d 504. 5. Flowers grown from seed, in pots, in an enclosed environment not merchandise inventory. Masson, Inc. v. County Assessor of Wyandotte County, 222 Kan. 581, 582, 583, 567 P.2d 839. 6. County appraiser's authority (K.S.A. 79-1461) to scrutinize and revalue taxpayer's filed inventory statement to fair market value examined. In re Tax Appeal of Wichita Bldg. Material Co., 14 Kan. App. 2d 39, 779 P.2d 875 (1989). 7. Natural gas owned and stored for resale by public utilities determined tax-exempt inventory under Kansas Constitution, article 11, § 1. Colorado Interstate Gas Co. v. Board of Morton County Comm'rs, 247 Kan. 654, 661, 802 P.2d 584 (1990). 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