79-3218. History: L. 1933, ch. 320, § 18; L. 1937, ch. 370, § 3; L. 1947, ch. 457, § 2; L. 1955, ch. 417, § 6; Repealed, L. 1963, ch. 485, § 24; April 25.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 construed with K.S.A. 79-3219; held applicable to public utility; deductions allowable to corporation operating within and without state determined. Union Pac. Rld. Co. v. State Tax Comm., 145 Kan. 715, 716, 721, 724, 725, 726, 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, 657, 658, 95 P.2d 335. 3. Discussed where corporation's income held not derived solely from within state. Montgomery Ward & Co. v. State Tax Comm., 151 Kan. 159, 170, 173, 174, 98 P.2d 143. 4. Discussed; "factor formula" method held applicable. Crawford Manufacturing Co. v. State Comm. of Revenue and Taxation, 180 Kan. 352, 354, 358, 366, 304 P.2d 504. 5. Multistate business was not unitary in character; direct method applicable. Webb Resources v. McCoy, 194 Kan. 758, 759, 760, 762, 763, 764, 765, 766, 769, 770, 771, 401 P.2d 879. 6. Formula method used only when business is unitary in character. Northern Natural Gas Producing Co. v. McCoy, 195 Kan. 133, 403 P.2d 128. 7. Method of allocation has no relation to determination of deductions. Northern Natural Gas Producing Co. v. McCoy, 197 Kan. 740, 741, 742, 743, 744, 745, 746, 421 P.2d 190. Modified: 198 Kan. 79, 422 P.2d 564. 8. 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, 708, 466 P.2d 277. 9. 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, 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