Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-1533 Repealed
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79-1533. History: L. 1955, ch. 401, § 1; Repealed, L. 1978, ch. 395, § 51; July 1.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 …
K.S.A. 79-1534 Repealed
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79-1534. History: L. 1957, ch. 430, § 1; Repealed, L. 1978, ch. 395, § 51; July 1.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 …
K.S.A. 79-1535 Repealed
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79-1535. History: L. 1963, ch. 467, § 2; Repealed, L. 1978, ch. 395, § 51; July 1.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 …
K.S.A. 79-1536 Repealed
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79-1536. History: L. 1970, ch. 383, § 1; Repealed, L. 1978, ch. 395, § 51; July 1.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 …
K.S.A. 79-1537 Repealed
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79-1537. History: L. 1978, ch. 395, § 1; L. 1979, ch. 316, § 1; L. 1980, ch. 312, § 1; L. 1982, ch. 398, § 1; L. 1993, ch. 38, § 1; L. 1994, ch. 269, § 1; Repealed, L. 1998, ch. 130, § 38; July 1. Source or prior law: 79-1501. Law Review and Bar Journal References: "Survey of Kan…
K.S.A. 79-1537a Repealed
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79-1537a. History: L. 1980, ch. 312, § 2; Repealed, L. 1993, ch. 38, § 49; January 1, 1994. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance D…
K.S.A. 79-1537b Repealed
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79-1537b. History: L. 1982, ch. 398, § 2; L. 1993, ch. 38, § 4; L. 1994, ch. 269, § 2; Repealed, L. 1998, ch. 130, § 38; July 1. Law Review and Bar Journal References: "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 86 (1984). Previous…
K.S.A. 79-1537c Repealed
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79-1537c. History: L. 1982, ch. 398, § 3; L. 1993, ch. 38, § 5; Repealed, L. 1998, ch. 130, § 38; July 1. Cross References to Related Sections: Cy-pres rule; amendment or construction of will or trust to preserve federal estate tax deduction, see 59-22a01. CASE ANNOTATIONS 1. Cit…
K.S.A. 79-1537d Repealed
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79-1537d. History: L. 1982, ch. 398, § 4; Repealed, L. 1993, ch. 38, § 49; January 1, 1994. CASE ANNOTATIONS 1. Last expressed interest theory regarding responsibility for death taxes examined in concurring opinion. In re Estate of Pickrell, 14 Kan. App. 2d 375, 385, 791 P.2d 41 …
K.S.A. 79-1538 Repealed
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79-1538. History: L. 1978, ch. 395, § 2; Repealed, L. 1998, ch. 130, § 38; July 1. Source or prior law: 79-1508. CASE ANNOTATIONS 1. Last expressed interest theory regarding responsibility for death taxes examined in concurring opinion. In re Estate of Pickrell, 14 Kan. App. 2d 3…
K.S.A. 79-1538a Repealed
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79-1538a. History: L. 1993, ch. 38, § 6; Repealed, L. 1998, ch. 130, § 38; July 1. Source or Prior Law: 79-1558. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Arch…
K.S.A. 79-1539 Repealed
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79-1539. History: L. 1978, ch. 395, § 3; L. 1982, ch. 399, § 1; L. 1993, ch. 38, § 7; Repealed, L. 1998, ch. 130, § 38; July 1. Source or prior law: 79-1501a. Law Review and Bar Journal References: "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 …
K.S.A. 79-1540 Repealed
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79-1540. History: L. 1978, ch. 395, § 4; L. 1982, ch. 399, § 2; L. 1993, ch. 38, § 8; Repealed, L. 1998, ch. 130, § 38; July 1. Source or prior law: 79-1501d. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVIS…
K.S.A. 79-1541 Repealed
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79-1541. History: L. 1978, ch. 395, § 5; L. 1979, ch. 316, § 2; L. 1993, ch. 38, § 9; Repealed, L. 1998, ch. 130, § 38; July 1. Source or prior law: 79-1501b. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVIS…
K.S.A. 79-1541a Transferred.
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79-1541a. Source or Prior Law: 79-1581. Revisor's Note: Section transferred to 79-15,114. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Doc…
K.S.A. 79-1541b Transferred.
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79-1541b. Source or Prior Law: 79-1582. Revisor's Note: Section transferred to 79-15,115. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Doc…
K.S.A. 79-1542 Transferred.
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79-1542. Source or prior law: 79-1528. Revisor's Note: Section transferred to 79-15,101. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docu…
K.S.A. 79-1542a Repealed
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79-1542a. History: L. 1993, ch. 38, § 13; Repealed, L. 1998, ch. 130, § 38; 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…
K.S.A. 79-1543 Repealed
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79-1543. History: L. 1978, ch. 395, § 7; L. 1979, ch. 316, § 14; L. 1980, ch. 313, § 1; L. 1993, ch. 38, § 14; Repealed, L. 1998, ch. 130, § 38; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF …
K.S.A. 79-1544 Repealed
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79-1544. History: L. 1978, ch. 395, § 8; Repealed, L. 1993, ch. 38, § 49; January 1, 1994. Source or prior law: 79-1505. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Docume…
K.S.A. 79-1545 Repealed
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79-1545. History: L. 1978, ch. 395, § 9; L. 1978, ch. 397, § 1; L. 1979, ch. 316, § 3; L. 1980, ch. 313, § 2; L. 1980, ch. 167, § 1; L. 1983, ch. 317, § 1; L. 1985, ch. 316, § 1; L. 1992, ch. 102, § 5; L. 1993, ch. 38, § 15; Repealed, L. 1998, ch. 130, § 38; July 1. Cross Referen…
K.S.A. 79-1545a Repealed
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79-1545a. History: L. 1978, ch. 397, § 2; Repealed, L. 1993, ch. 38, § 49; January 1, 1994. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance D…
K.S.A. 79-1545b Repealed
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79-1545b. History: L. 1980, ch. 314, § 1; L. 1983, ch. 317, § 2; L. 1985, ch. 316, § 2; Repealed, L. 1993, ch. 38, § 49; January 1, 1994. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archiv…
K.S.A. 79-1545c Repealed
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79-1545c. History: L. 1980, ch. 314, § 3; Repealed, L. 1993, ch. 38, § 49; January 1, 1994. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance D…
K.S.A. 79-1545d Repealed
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79-1545d. History: L. 1983, ch. 317, § 3; Repealed, L. 1993, ch. 38, § 49; January 1, 1994. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance D…
K.S.A. 79-1545e Repealed
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79-1545e. History: L. 1985, ch. 316, § 3; Repealed, L. 1993, ch. 38, § 49; January 1, 1994. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance D…
K.S.A. 79-1546 Repealed
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79-1546. History: L. 1978, ch. 395, § 10; L. 1993, ch. 38, § 16; Repealed, L. 1998, ch. 181, § 5; July 1. CASE ANNOTATIONS 1. Absent clear and unambiguous direction to contrary, inheritance taxes are to be paid from assets of estate rather than residue thereof. Wendland v. Washbu…
K.S.A. 79-1547 Repealed
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79-1547. History: L. 1978, ch. 395, § 11; L. 1993, ch. 38, § 17; Repealed, L. 1998, ch. 130, § 38; July 1. CASE ANNOTATIONS 1. Lifetime service contract in exchange for real estate did not transfer title at time of contract; property included in estate. Metz v. U.S., 933 F.2d 802…
K.S.A. 79-1548 Repealed
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79-1548. History: L. 1978, ch. 395, § 12; Repealed, L. 1998, ch. 130, § 38; 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…
K.S.A. 79-1549 Repealed
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79-1549. History: L. 1978, ch. 395, § 13; L. 1983, ch. 318, § 1; L. 1993, ch. 38, § 18; Repealed, L. 1998, ch. 130, § 38; July 1. Law Review and Bar Journal References: "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 87 (1984). Previou…
K.S.A. 79-1550 Repealed
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79-1550. History: L. 1978, ch. 395, § 14; L. 1980, ch. 313, § 3; L. 1993, ch. 38, § 19; Repealed, L. 1998, ch. 130, § 38; July 1. Law Review and Bar Journal References: "Kansas Inheritance Tax Joins the Twentieth Century," Benjamin J. Neill, 48 J.B.A.K. 313, 321, 322, 330 (1979).…
K.S.A. 79-1551 Repealed
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79-1551. History: L. 1978, ch. 395, § 15; L. 1993, ch. 38, § 20; Repealed, L. 1998, ch. 130, § 38; July 1. CASE ANNOTATIONS 1. Lifetime service contract in exchange for real estate did not transfer title at time of contract; property included in estate. Metz v. U.S., 933 F.2d 802…
K.S.A. 79-1552 Repealed
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79-1552. History: L. 1978, ch. 395, § 16; L. 1993, ch. 38, § 21; Repealed, L. 1998, ch. 130, § 38; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…
K.S.A. 79-1553 Repealed
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79-1553. History: L. 1978, ch. 395, § 17; L. 1980, ch. 313, § 4; L. 1993, ch. 38, § 22; Repealed, L. 1998, ch. 130, § 38; July 1. Law Review and Bar Journal References: "Planning for Qualified Retirement Plan Distributions," Calvin J. Karlin, 52 J.K.B.A. 184, 193, 194 (1983). Pre…
K.S.A. 79-1554 Repealed
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79-1554. History: L. 1978, ch. 395, § 18; L. 1980, ch. 313, § 5; L. 1982, ch. 400, § 1; Repealed, L. 1998, ch. 130, § 38; July 1. CASE ANNOTATIONS 1. Will provision directing payment of inheritance taxes out of estate's residue applies only to probate property. In re Estate of Sh…
K.S.A. 79-1554a Repealed
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79-1554a. History: L. 1982, ch. 400, § 2; Repealed, L. 1993, ch. 38, § 49; January 1, 1994. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance D…
K.S.A. 79-1555 Repealed
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79-1555. History: L. 1978, ch. 395, § 19; L. 1980, ch. 313, § 6; L. 1993, ch. 38, § 23; Repealed, L. 1998, ch. 130, § 38; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessi…
K.S.A. 79-1556 Repealed
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79-1556. History: L. 1978, ch. 395, § 20; L. 1993, ch. 38, § 24; Repealed, L. 1998, ch. 130, § 38; July 1. Law Review and Bar Journal References: "Survey of Kansas Law: Wills, Trusts, and Probate," Richard C. Harris, 27 K.L.R. 365, 366 (1979). "Revocable Trusts," Alson R. Martin …
K.S.A. 79-1557 Repealed
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79-1557. History: L. 1978, ch. 395, § 21; Repealed, L. 1998, ch. 130, § 38; 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…
K.S.A. 79-1557a Repealed
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79-1557a. History: L. 1993, ch. 38, § 25; Repealed, L. 1998, ch. 130, § 38; 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…
K.S.A. 79-1558 Repealed
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79-1558. History: L. 1978, ch. 395, § 22; Repealed, L. 1993, ch. 38, § 49; January 1, 1994. Source or prior law: 79-1501e. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Docu…
K.S.A. 79-1563 Repealed
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79-1563. History: L. 1978, ch. 395, § 27; L. 1993, ch. 38, § 30; Repealed, L. 1998, ch. 130, § 38; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…
K.S.A. 79-1563a Repealed
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79-1563a. History: L. 1993, ch. 38, § 31; Repealed, L. 1998, ch. 130, § 38; 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…
K.S.A. 79-1564 Transferred.
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79-1564. Revisor's Note: Section transferred to 79-15,103. Law Review and Bar Journal References: "Survey of Kansas Law: Wills, Trusts, and Probate," Richard C. Harris, 27 K.L.R. 365, 366 (1979). "Kansas Inheritance Tax Joins the Twentieth Century," Benjamin J. Neill, 48 J.B.A.K.…
K.S.A. 79-1565 Transferred.
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79-1565. Revisor's Note: Section transferred to 79-15,104. 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 Law…
K.S.A. 79-1566 Repealed
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79-1566. History: L. 1978, ch. 395, § 30; L. 1980, ch. 313, § 8; L. 1980, ch. 308, § 11; Repealed, L. 1998, ch. 130, § 38; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sess…
K.S.A. 79-1567 Repealed
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79-1567. History: L. 1978, ch. 395, § 31; L. 1980, ch. 313, § 9; L. 1980, ch. 308, § 12; L. 1993, ch. 38, § 34; Repealed, L. 1998, ch. 130, § 38; July 1. Source or prior law: 79-1503, 79-1504. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Doc…
K.S.A. 79-1567a Repealed
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79-1567a. History: L. 1993, ch. 38, § 35; Repealed, L. 1998, ch. 130, § 38; July 1. Source or Prior Law: 79-1544. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Arc…
K.S.A. 79-1568 Repealed
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79-1568. History: L. 1978, ch. 395, § 32; L. 1993, ch. 38, § 36; Repealed, L. 1998, ch. 130, § 38; July 1. Source or prior law: 79-1506, 79-1507, 79-1509. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR O…
K.S.A. 79-1569 Transferred.
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79-1569. Source or prior law: 79-1502. Revisor's Note: Section transferred to 79-15,107. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docu…