Repealed

79-326. History: L. 1909, ch. 242, § 2; R.S. 1923, 79-326; Repealed, L. 1931, ch. 302, § 3; February 25. CASE ANNOTATIONS 1. Exemption of rural-credit shares issued by building and loan associations upheld. Gunkle v. Killingsworth, 118 Kan. 154, 233 P. 803. 2. Difference between withdrawable shares and surplus is assessed. Arkansas City Savings, B. & L. Ass'n v. Murray, 127 Kan. 208, 272 P. 135. 3. Cited in holding withdrawal shares taxable under K.S.A. 79-327. Ryan v. State Tax Commission, 132 Kan. 1, 3, 5, 294 P. 938. 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