79-3203. History: L. 1933, ch. 320, § 3; L. 1957, ch. 504, § 1; L. 1958, ch. 30, § 1 (Special Session); L. 1965, ch. 521, § 1; Repealed, L. 1967, ch. 497, § 40; May 12. CASE ANNOTATIONS 1. Cited in discussing method of allocation of income of corporation operating within and without state. Union Pac. Rld. Co. v. State Tax Comm., 145 Kan. 715, 723, 725, 68 P.2d 1. 2. Statutory formula for determining net income of corporation allocable to Kansas properly applied. In re Morton Salt Co., 150 Kan. 650, 653, 95 P.2d 335. 3. Corporation's income held not derived solely from . . . within state; allocation of income. Montgomery Ward & Co. v. State Tax Comm., 151 Kan. 159, 160, 98 P.2d 143. 4. 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, 357, 304 P.2d 504. 5. Feeder commercial corporation's income taxable although all profits to exempt organization. Midwest Solvents Co. v. State Comm. of Rev. & Taxation, 183 Kan. 104, 109, 325 P.2d 311. 6. Direct method preferred where it can be applied. Webb Resources v. McCoy, 194 Kan. 758, 763, 769, 770, 401 P.2d 879. 7. Mentioned; liquidating corporation subject to capital gains tax. Republic Natural Gas Co. v. Axe, 197 Kan. 91, 94, 415 P.2d 406. 8. 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. 9. 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