79-1505. History: L. 1915, ch. 357, § 5; R.S. 1923, 79-1505; L. 1941, ch. 369, § 9; L. 1971, ch. 299, § 2; Repealed, L. 1978, ch. 395, § 51; July 1. Source or prior law: L. 1909, ch. 248, § 6. CASE ANNOTATIONS 1. Tax on transfer of shares of nonresident decedent illegal; recovery. Kittredge v. Boyd, 136 Kan. 691, 701, 18 P.2d 563. Rehearing denied: 137 Kan. 241, 20 P.2d 811. 2. Fact other bequests first payable does not keep bequest from vesting. In re Estate of Grueter, 158 Kan. 88, 89, 90, 91, 92, 93, 145 P.2d 152. 3. Will provisions modified to remove provision contrary to rule against perpetuities; will upheld. In re Estate of Foster, 190 Kan. 498, 376 P.2d 784. 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