K.S.A. » Chapter 12
Kansas Statutes Annotated

K.S.A. § 12-139 (2026)

✓ current as of May 2026
Find cases: SyfertCases citing this section KS-LEGkslegislature.org JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

12-139.

History: L. 1961, ch. 79, § 1; Repealed, L. 1973, ch. 393, § 39; April 30.

CASE ANNOTATIONS

1. Cited in upholding authority of city to impose occupational tax. Callaway v. City of Overland Park, 211 Kan. 646, 649, 650, 651, 652, 653, 508 P.2d 902.

2. Mentioned in upholding imposition of city sales tax under K.S.A. 12-137. Clark v. City of Overland Park, 226 Kan. 609, 610, 611, 613, 602 P.2d 1292.


Previous | Next

www.ksrevisor.gov 2026
Notes of Decisions
Cited in 3 cases, 1964–2017 · leading case: Clark v. City of Overland Park, 602 P.2d 1292 (Kan. 1979).
Sort: Relevance Newest Treatment
Clark v. City of Overland Park, 602 P.2d 1292 (Kan. 1979). · cites it 4× “Finally, on July 1, 1961, K.S.A. 12-139 (Corrick) also became effective.”
Hampton v. City of Wichita, 389 P.2d 757 (Kan. 1964). · cites it 2× “) Section 12-139 provides that no city shall impose an excise tax, or tax in the nature of an excise, upon a sale or transfer of personal or real property or the use thereof.”
Heartland Apt. Ass'n v. City of Mission (Kan. 2017). · cites it 3× “In 1970, the legislature enacted what was known as "the tax lid law," which suspended K.S.A. 12-139, 12-140, and 12-142. See K.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.