79-3219. History: L. 1933, ch. 320, § 19; Repealed, L. 1963, ch. 485, § 24; April 25. CASE ANNOTATIONS 1. Deductions allowable to corporation operating within and without state determined; jurisdiction of commission; jurisdiction of district court on appeal. Union Pac. Rld. Co. v. State Tax Comm., 145 Kan. 715, 716, 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, 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. 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, 358, 362, 304 P.2d 504. 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