Same; construction of act

79-3289. Same; construction of act. This act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. History: L. 1963, ch. 485, § 19; April 25. CASE ANNOTATIONS 1. Mentioned 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, 650, 657, 518 P.2d 453. 2. Cited in dissent; whether transactional or functional test governs whether taxpayer's sale of common stock is business income examined. In re Tax Appeal of Chief Industries, Inc., 255 Kan. 640, 652, 875 P.2d 278 (1994). 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