79-3205. History: L. 1933, ch. 320, § 5; L. 1935, ch. 312, § 2; L. 1939, ch. 328, § 1; L. 1945, ch. 364, § 2; L. 1949, ch. 480, § 1; L. 1951, ch. 493, § 1; L. 1955, ch. 417, § 1; L. 1959, ch. 391, § 1; L. 1961, ch. 453, § 1; L. 1963, ch. 483, § 1; L. 1964, ch. 36, § 1 (Budget Session); L. 1965, ch. 523, § 1; L. 1966, ch. 43, § 1 (Budget Session); Repealed, L. 1967, ch. 497, § 42; January 1, 1968. 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, 68 P.2d 1. 2. Salary of employee of federal instrumentality held not exempt from taxation. Clinton v. State Tax Commission, 146 Kan. 407, 408, 409, 71 P.2d 857. 3. Compensation received by railway company from federal government for carrying mail is subject to tax. M.-K.-T. Rld. Co. v. State Tax Commission, 150 Kan. 614, 615, 95 P.2d 293. 4. Provision allowing deduction of Kansas corporation dividends construed and applied. Palmer v. Commission of Revenue and Taxation, 156 Kan. 690, 691, 693, 694, 696, 135 P.2d 899. 5. Clause (9) discussed in holding classifications in act must be reasonable. Hartman v. State Commission of Revenue and Taxation, 164 Kan. 67, 76, 77, 187 P.2d 939. 6. Damage action; instruction that damages recovered not taxable improper. Spencer v. Eby Construction Co., 186 Kan. 345, 350, 350 P.2d 18. 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. 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