79-1504. History: L. 1915, ch. 357, § 4; R.S. 1923, 79-1504; L. 1941, ch. 369, § 8; L. 1971, ch. 299, § 1; L. 1977, ch. 105, § 32; Repealed, L. 1978, ch. 395, § 51; July 1. Source or prior law: L. 1909, ch. 248, § 5. CASE ANNOTATIONS 1. Tax laid on Kansas property of nonresident; deduction of debts. Trust Co. v. The State, 110 Kan. 153, 156, 167, 202 P. 853. 2. Federal estate tax should be deducted before determining state tax. Jones v. Bowman, 118 Kan. 343, 234 P. 953. 3. Statutory definition of vested remainder discussed in construing a will. McLean v. Stanley, 134 Kan. 234, 239, 5 P.2d 839. 4. Statutory definition of vested remainder discussed in construing a will. Buxton v. Noble, 146 Kan. 671, 674, 677, 678, 679, 73 P.2d 43. 5. Statutory definition of vested remainder considered in construing will. Alexander v. Goellert, 153 Kan. 202, 204, 109 P.2d 146. 6. Definition of vested remainder applies whether estate in remainder is fee or less. In re Estate of Grueter, 158 Kan. 88, 89, 90, 91, 92, 93, 145 P.2d 152. 7. Mentioned in holding appeal to supreme court not taken in time. Pace v. Director of Revenue, 191 Kan. 642, 643, 383 P.2d 568. 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