79-1517. History: L. 1915, ch. 357, § 17; L. 1917, ch. 317, § 2; R.S. 1923, 79-1517; L. 1941, ch. 369, § 16; L. 1943, ch. 290, § 2; L. 1963, ch. 468, § 1; L. 1977, ch. 105, § 37; Repealed, L. 1978, ch. 395, § 51; July 1. Source or prior law: L. 1909, ch. 248, § 18. CASE ANNOTATIONS 1. Tax laid on Kansas property of nonresident; deduction of debts. Trust Co. v. The State, 110 Kan. 153, 156, 202 P. 853. 2. Section is only applicable to estates administered in Kansas. Boston Safe Deposit and Trust Co. v. Boyd, 139 Kan. 411, 413, 32 P.2d 218; Frick v. Inheritance Tax Comm., 139 Kan. 572, 575, 577, 32 P.2d 221. 3. Aggrieved taxpayer's remedy provided herein is exclusive; jurisdiction of court. State v. O'Leary, 144 Kan. 563, 567, 61 P.2d 1325. 4. Procedure on district court review discussed; supreme court has no appellate jurisdiction. National Bank of Topeka v. State, 146 Kan. 97, 98, 99, 101, 102, 68 P.2d 1076. 5. Proceeding hereunder for review of order is not a civil action. Champlin Refining Co. v. Ryan, 147 Kan. 160, 163, 75 P.2d 245. 6. Commission to order refunds from any county treasurer having sufficient inheritance tax moneys. Simpson v. State Commission of Revenue and Taxation, 152 Kan. 422, 424, 103 P.2d 915. 7. Venue of appeal from commission is to Shawnee county district court. Freund v. Commission of Revenue and Taxation, 156 Kan. 109, 110, 112, 114, 115, 131 P.2d 678. 8. Cited; no appeal to supreme court under original school reorganization law. Evans v. George, 162 Kan. 614, 618, 178 P.2d 687. 9. Mentioned; no appeal may be made to supreme court without statutory authority. Williams v. Seymour Packing Co., 174 Kan. 168, 173, 254 P.2d 248. 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