79-3217. History: L. 1933, ch. 320, § 17; Repealed, L. 1963, ch. 485, § 24; April 25. Revisor's Note: Later act providing for uniform division of income, see 79-3271 through 79-3292. CASE ANNOTATIONS 1. Section applies only where books clearly reflect income and deductions. Union Pac. Rld. Co. v. State Tax Comm., 145 Kan. 715, 716, 724, 725, 68 P.2d 1. 2. Discussed where corporation's income held not derived solely from within state. Montgomery Ward & Co. v. State Tax Comm., 151 Kan. 159, 172, 173, 174, 98 P.2d 143. 3. Discussed; direct accounting method by multistate unitary corporation held improper. Crawford Manufacturing Co. v. State Comm. of Revenue and Taxation, 180 Kan. 352, 357, 358, 361, 364, 365, 304 P.2d 504. 4. Cited in action challenging order requiring multistate corporation to apportion net business income under separate accounting method. Amoco Production Co. v. Armold, Director of Taxation, 213 Kan. 636, 638, 639, 644, 518 P.2d 453. 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