79-324. History: L. 1909, ch. 250, § 1; R.S. 1923, 79-324; Repealed, L. 1970, ch. 184, § 12; January 1, 1971. Revisor's Note: Later act, see chapter 40, article 28. CASE ANNOTATIONS 1. United States bonds held by life insurance company deductible. Life Insurance Co. v. Anderson, 117 Kan. 451, 232 P. 592. 2. Proper deductible items for life insurance company considered. State, ex rel., v. Haynes, 128 Kan. 343, 278 P. 39. 3. Cited; Kansas laws taxing foreign insurance companies held valid; interstate commerce. In re Insurance Tax Cases, 160 Kan. 300, 311, 161 P.2d 726. Affirmed: Prudential Insurance Co. of America v. Hobbs, 328 U.S. 822, 66 S. Ct. 1360, 90 L.Ed. 1258; Aetna Insurance Co. v. Hobbs, 328 U.S. 822, 66 S. Ct. 1360, 90 L.Ed. 1258; American Indemnity Co. v. Hobbs, 328 U.S. 822, 66 S. Ct. 1361, 90 L.Ed. 1258; Pacific Mut. Life Insurance Co. v. Hobbs, 328 U.S. 822, 66 S. Ct. 1361, 90 L.Ed. 1258. 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