Repealed

79-1005. History: L. 1876, ch. 34, § 20; L. 1881, ch. 33, § 1; L. 1917, ch. 320, § 2; R.S. 1923, 79-1005; L. 1959, ch. 365, § 18; L. 1971, ch. 296, § 8; Repealed, L. 1988, ch. 375, § 9; January 1, 1989. Source or prior law: L. 1866, ch. 118, § 16; G.S. 1868, ch. 107, § 21. CASE ANNOTATIONS 1. Finished product of manufacturer subject to taxation. The State v. Holcomb, 81 Kan. 879, 887, 106 P. 1030. 2. Construed with K.S.A. 79-304 (Freeport exemption law); one day's gross sales of manufacturer not equivalent of inventory for tax purposes. Lyon County v. Iowa Beef Processors, Inc., 224 Kan. 239, 240, 247, 248, 249, 250, 580 P.2d 1300. 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