79-3202. History: L. 1933, ch. 320, § 2; L. 1945, ch. 364, § 1; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. CASE ANNOTATIONS 1. Taxpayer on accrual basis; federal refund constitutes income for year when right to refund accrues (But see 1955 amendment of K.S.A. 79-3205). Beech Aircraft Corp. v. State Commission of Revenue and Taxation, 177 Kan. 754, 758, 282 P.2d 432. 2. Mentioned; factor formula accounting method (K.S.A. 79-3218) held applicable. Crawford Manufacturing Co. v. State Comm. of Revenue and Taxation, 180 Kan. 352, 362, 304 P.2d 504. 3. Corporations to which act applies and exemptions apply considered. Midwest Solvents Co. v. State Comm. of Rev. & Taxation, 183 Kan. 104, 109, 325 P.2d 311. 4. Words "paid or incurred" and "paid or accrued" refer to amount of federal income tax actually paid. Northern Natural Gas Producing Co. v. McCoy, 197 Kan. 740, 745, 421 P.2d 190. Modified: 198 Kan. 79, 422 P.2d 564. 5. 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. 6. Prior law cited in case concerning payment of federal income tax by subsidiary to parent company and claim of a federal income tax credit as a deduction on Kansas return. Cities Service Gas Co. v. McDonald, 204 Kan. 705, 709, 466 P.2d 277. 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