79-1501. History: L. 1915, ch. 357, § 1; L. 1919, ch. 305, § 1; R.S. 1923, 79-1501; L. 1941, ch. 369, § 1; L. 1955, ch. 400, § 1; L. 1958, ch. 24, § 1 (Special Session); L. 1968, ch. 23, § 1; L. 1977, ch. 329, § 1; Repealed, L. 1978, ch. 395, § 51; July 1. Source or prior law: L. 1909, ch. 248, § 1. CASE ANNOTATIONS 1. Inheritance-tax law of 1909 constitutional and valid. The State, ex rel., v. Cline, 91 Kan. 416, 137 P. 932. 2. Act held valid; will executed in pursuance of contract; property passes by will. The State v. Mollier, 96 Kan. 514, 515, 152 P. 771. 3. Property taken under will; contract; inheritance tax. The State, ex rel., v. Gerhards, 99 Kan. 462, 463, 162 P. 1149. 4. Act is not retroactive; nonresident testators. The State v. Trust Co., 99 Kan. 841, 842, 163 P. 156. 5. Effect of repealing statute; laches; state's right not barred; tax not paid; executor discharged; order of discharge invalid. In re Moseley's Estate, 100 Kan. 495, 164 P. 1073. 6. Cited; final settlement approved by court is final unless appealed from. Kandt v. Czarnowsky, 152 Kan. 159, 163, 102 P.2d 997. 7. Inheritance tax is charged upon right to inherit property. Trust Co. v. The State, 110 Kan. 153, 155, 166, 202 P. 853. 8. Foreign charitable institution not exempt from inheritance tax. Trustees of Marsh Foundation v. Railway Co., 116 Kan. 175, 177, 225 P. 1029. 9. Federal estate tax should be deducted before determining state tax. Jones v. Bowman, 118 Kan. 343, 234 P. 953. 10. Property recovered in suit under contract to devise subject to tax. Daum v. State Tax Comm., 135 Kan. 210, 212, 214, 9 P.2d 992. 11. Bequest to trustees for charitable purposes construed, and held exempt. Burrow v. Pleasant, 136 Kan. 670, 672, 17 P.2d 833. 12. Relinquishment of claim to insurance money in consideration of agreement to devise; devise taxable. Rooney v. Inheritance Tax Comm., 143 Kan. 143, 144, 53 P.2d 500. 13. Irrevocable trust agreement held "a grant or gift ... to take effect in possession or enjoyment after the death of grantor"; trust property in another state not taxable; cases reviewed. Russell v. Cogswell, 151 Kan. 14, 17, 21, 33, 98 P.2d 179. Supplemental opinion: 151 Kan. 793, 797, 799, 101 P.2d 361. 14. Cited; commission to order refunds from any county treasurer having sufficient inheritance tax moneys. Simpson v. State Commission of Revenue and Taxation, 152 Kan. 422, 423, 103 P.2d 915. 15. Working interest in oil and gas wells owned by nonresident are intangible property; held exempt. Denver National Bank v. State Commission of Revenue and Taxation, 176 Kan. 617, 619, 620, 272 P.2d 1070. Affirmed: 177 Kan. 274, 277, 278, 279 P.2d 257. 16. Mentioned in construing exemption provision in income tax act. Midwest Solvents Co. v. State Comm. of Rev. & Taxation, 183 Kan. 104, 108, 325 P.2d 311. 17. Mentioned in holding appeal to supreme court not taken in time. Pace v. Director of Revenue, 191 Kan. 642, 643, 383 P.2d 568. 18. Income from sale of oil and gas leases constituted nonbusiness income from intangible personal property; taxable at commercial domicile. Western Natural Gas Co v. McDonald, 202 Kan. 98, 100, 446 P.2d 781. 19. Mentioned; assignment of oil and gas lease not subject to provisions of uniform commercial code. Ingram v. Ingram, 214 Kan. 415, 419, 521 P.2d 254. 20. If death of transferor makes no difference in rights of parties, transfer is not subject to inheritance tax. In re Estate of Saroff, 229 Kan. 446, 449, 625 P.2d 458. 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