79-3213. History: L. 1933, ch. 320, § 13; L. 1935, ch. 312, § 8; L. 1945, ch. 365, § 1; L. 1953, ch. 437, § 1; L. 1955, ch. 417, § 4; Repealed, L. 1967, ch. 497, § 42; January 1, 1968. CASE ANNOTATIONS 1. Last sentence of ¶ d unconstitutional; classification held arbitrary and discriminatory. Hartman v. State Commission of Revenue and Taxation, 164 Kan. 67, 68, 69, 70, 72, 73, 75, 76, 78, 187 P.2d 939. 2. Words "net income of the taxpayer (computed without allowance for depletion) from the property" construed. Producers Pipe & Supply Co. v. State Commission of Revenue & Taxation, 179 Kan. 231, 232, 233, 234, 235, 293 P.2d 1003. 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