Chapter 79 — TAXATION

79-3012. History: L. 1929, ch. 287, § 12; Repealed, L. 1931, ch. 308, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-3015. History: L. 1927, ch. 171, § 3; L. 1927, ch. 172, § 1; Repealed, L. 1933, ch. 122, § 28 (Special Session); January 1, 1934. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Se…

79-3019. History: L. 1927, ch. 171, § 7; L. 1927, ch. 173, § 1; L. 1933, ch. 318, § 1; Repealed, L. 1933, ch. 122, § 28 (Special Session); January 1, 1934. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR …

79-3020. History: L. 1927, ch. 171, § 8; L. 1933, ch. 318, § 2; Repealed, L. 1933, ch. 122, § 28 (Special Session); January 1, 1934. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Se…

79-3021. History: L. 1927, ch. 171, § 9; L. 1931, ch. 309, § 1; Repealed, L. 1933, ch. 122, § 28 (Special Session); January 1, 1934. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Se…

79-3022. History: L. 1927, ch. 171, § 10; Repealed, L. 1933, ch. 122, § 28 (Special Session); January 1, 1934. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archiv…

79-3023. History: L. 1927, ch. 171, § 11; L. 1933, ch. 318, § 3; Repealed, L. 1933, ch. 122, § 28 (Special Session); January 1, 1934. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived S…

79-3024. History: L. 1927, ch. 171, § 12; Repealed, L. 1933, ch. 122, § 28 (Special Session); January 1, 1934. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archiv…

79-3025. History: L. 1927, ch. 171, § 13; L. 1931, ch. 309, § 2; Repealed, L. 1933, ch. 122, § 28 (Special Session); January 1, 1934. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived S…

79-3026. History: L. 1927, ch. 171, § 14; Repealed, L. 1933, ch. 122, § 28 (Special Session); January 1, 1934. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archiv…

79-3027. History: L. 1927, ch. 171, § 15; L. 1931, ch. 309, § 4; Repealed, L. 1933, ch. 122, § 28 (Special Session); January 1, 1934. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived S…

79-3030. History: L. 1927, ch. 171, § 18; Repealed, L. 1933, ch. 122, § 28 (Special Session); January 1, 1934. CASE ANNOTATIONS 1. Section interferes with interstate commerce and constitutional guarantees and is void. Little v. Smith, 124 Kan. 237, 257 P. 959. Previous | Next LEG…

79-3034. Revisor's Note: Sections transferred to chapter 79, article 33. 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 LIN…

79-3061. Revisor's Note: Sections transferred to chapter 79, article 34. 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 LIN…

79-3089. Revisor's Note: Sections transferred to chapter 79, article 35. 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 LIN…

79-3093. Act supplemental to motor fuel or special fuel tax laws. The terms and provisions of this act shall be wholly supplemental and in addition to any motor fuel or special fuel tax which has been heretofore or may hereafter be enacted, and said act shall and is hereby declar…

79-3094. Same; rate of tax; computation; allowances; exempt transactions; reports; extent and effective date of tax. There is hereby levied upon all motor fuels used, sold or delivered in this state for any purpose whatsoever a tax of two cents (2¢) per gallon or fraction thereof…

79-3095. Same; disposition of tax collected. All of the tax collected under the provisions of this act shall be remitted by the director of taxation to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remit…

79-3096. Same; allocations to counties from highway fund, when; limitations. In the event of and as of the date of the discontinuance by the federal government of the distribution of moneys to the state of Kansas for use, after matching, upon federal aid secondary roads, then and…

79-3097. Same; administration and enforcement; application of ch. 79, art. 34. For the purposes of administration and enforcement of this act the law as set out in sections 79-3401 to 79-3407, inclusive; 79-3409 to 79-3424, inclusive; 79-3426 and 79-3453 to 79-3463, inclusive, of…

[Repealed or reserved.]

[Repealed or reserved.]

79-3101. History: L. 1925, ch. 273, § 1; Repealed, L. 2014, ch. 140, § 22; January 1, 2019. Source or prior law: L. 1915, ch. 250, § 1. Cross References to Related Sections: Real property definitions, see 77-201, ¶ 8, 79-102. Law Review and Bar Journal References: Real estate lea…

79-3102. History: L. 1925, ch. 273, § 2; L. 1973, ch. 395, § 1; L. 1979, ch. 317, § 1; L. 1985, ch. 322, § 1; L. 1990, ch. 351, § 3; L. 1992, ch. 265, § 4; L. 1994, ch. 250, § 3; L. 2014, ch. 140, § 15; Repealed, L. 2014, ch. 140, § 22; January 1, 2019. Source or prior law: L. 19…

79-3103. History: L. 1925, ch. 273, § 3; Repealed, L. 2014, ch. 140, § 22; January 1, 2019. Source or prior law: L. 1915, ch. 250, § 8. CASE ANNOTATIONS 1. Necessity for registration fee when additional security given considered. Union Pac. Rld. Co. v. Stratemeyer, 119 Kan. 8, 23…

79-3104. History: L. 1925, ch. 273, § 4; L. 1927, ch. 335, § 1; Repealed, L. 2014, ch. 140, § 22; January 1, 2019. Source or prior law: L. 1915, ch. 250, § 3. Attorney General's Opinions: Federal court construction of mortgage registration fee as a stamp tax or similar tax. 84-12…

79-3105. History: L. 1925, ch. 273, § 5; L. 1992, ch. 265, § 1; Repealed, L. 2014, ch. 140, § 22; January 1, 2019. Source or prior law: L. 1915, ch. 250, § 4. Attorney General's Opinions: Apportionment of mortgage registration fee on property in two or more counties. 83-50. Mortg…

79-3106. History: L. 1925, ch. 273, § 6; L. 1992, ch. 265, § 2; Repealed, L. 2014, ch. 140, § 22; January 1, 2019. Source or prior law: L. 1915, ch. 250, § 5. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVIS…

79-3107. History: L. 1925, ch. 273, § 7; Repealed, L. 2014, ch. 140, § 22; January 1, 2019. Source or prior law: L. 1915, ch. 250, § 6. Attorney General's Opinions: Instruments subject to mortgage registration fee. 81-180. Mortgage registration fee; instruments subject thereto; c…

79-3107a. History: L. 1925, ch. 273, § 8; Repealed, L. 2014, ch. 140, § 22; January 1, 2019. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance …

79-3107b. History: L. 1990, ch. 351, § 1; Repealed, L. 2014, ch. 140, § 21; January 1, 2015. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance …

79-3107c. History: L. 1993, ch. 178, § 1; L. 2008, ch. 109, § 112; L. 2014, ch. 141, § 119; Repealed, L. 2014, ch. 140, § 22; January 1, 2019. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES A…

79-3108. History: L. 1931, ch. 311, § 1; L. 1931, ch. 312, § 1; L. 1939, ch. 327, § 1; L. 1955, ch. 416, § 1; L. 1971, ch. 297, § 1; Repealed, L. 1982, ch. 407, § 5; May 13. Source or prior law: L. 1925, ch. 277, § 1; L. 1925, ch. 278, § 1; L. 1927, ch. 326, § 1. CASE ANNOTATIONS…

79-3108a. History: L. 1976, ch. 419, § 1; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-3109. History: L. 1931, ch. 311, § 2; L. 1931, ch. 312, § 2; L. 1958, ch. 23, § 2 (Special Session); L. 1959, ch. 388, § 1; L. 1970, ch. 390, § 1; L. 1972, ch. 372, § 1; L. 1974, ch. 437, § 1; L. 1975, ch. 500, § 1; L. 1976, ch. 425, § 1; L. 1979, ch. 318, § 1; Repealed, L. 19…

79-3109a. History: L. 1971, ch. 297, § 2; Repealed, L. 1982, ch. 407, § 5; May 13. CASE ANNOTATIONS 1. Situs of intangibles used in business was taxpayer's business office. In re Application of Angle for Relief from Tax Grievance, 237 Kan. 817, 819, 703 P.2d 825 (1985). Previous …

79-3109b. Purpose for intangible property tax exemption. In recognition that relief from the burden of property taxation upon money, notes and other evidence of debt will promote saving and encourage the development of individual initiative in providing for one's own current and …

79-3109c. Property exempt from taxation; money, notes and other evidence of debt. Money, notes and other evidence of debt are hereby exempt from all ad valorem and other property taxes levied under the laws of the state of Kansas. History: L. 1982, ch. 407, § 2; May 13. Cross Ref…

79-3109d. Definitions. When used in this act the following terms shall have the meanings ascribed to them in this section: (a) "Money" means gold and silver coin, United States treasury notes, and other forms of currency in common use; (b) "notes and other evidence of debt" means…

79-3109e. Application of K.S.A. 79-3109b through 79-3109e, inclusive. The provisions of this act shall apply to all taxable years commencing after December 31, 1981. History: L. 1982, ch. 407, § 4; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Arc…

79-3110. History: L. 1931, ch. 312, § 4; L. 1958, ch. 23, § 3 (Special Session); Repealed, L. 1970, ch. 390, § 9; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Docum…

79-3110a. History: L. 1970, ch. 390, § 8; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-3110b. History: L. 1971, ch. 297, § 6; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-3110c. History: L. 1972, ch. 372, § 3; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-3111. History: L. 1931, ch. 311, § 3; L. 1957, ch. 488, § 2; L. 1958, ch. 23, § 5 (Special Session); L. 1959, ch. 388, § 2; L. 1970, ch. 390, § 3; L. 1972, ch. 372, § 2; L. 1973, ch. 391, § 2; L. 1974, ch. 438, § 1; Repealed, L. 1982, ch. 407, 5; May 13. Source or prior law: L…

79-3112. History: L. 1931, ch. 311, § 4; L. 1965, ch. 514, § 3; L. 1968, ch. 124, § 1; L. 1970, ch. 390, § 4; L. 1971, ch. 297, § 3; L. 1972, ch. 373, § 1; L. 1976, ch. 425, § 2; Repealed, L. 1982, ch. 407, § 5; May 13. Source or prior law: L. 1925, ch. 277, § 4; L. 1927, ch. 326…

79-3112a. History: L. 1981, ch. 367, § 1; L. 1981, ch. 369, § 1; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sc…

79-3113. History: L. 1931, ch. 311, § 5; L. 1958, ch. 23, § 4 (Special Session); Repealed, L. 1959, ch. 388, § 7; March 12. Source or prior law: L. 1925, ch. 277, § 5; L. 1927, ch. 326, § 5. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Docum…

79-3113a. History: L. 1957, ch. 488, § 3; L. 1958, ch. 23, § 6 (Special Session); L. 1959, ch. 388, § 3; L. 1970, ch. 390, § 5; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meet…

79-3113b. History: L. 1958, ch. 23, § 7 (Special Session); L. 1972, ch. 342, § 93; Repealed, L. 1982, ch. 407, § 5; May 13. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Doc…