Kansas Statutes Annotated

K.S.A. § 36-108 (2026)

✓ current as of May 2026

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36-108.

History: L. 1913, ch. 204, § 10; R.S. 1923, 36-108; L. 1955, ch. 235, § 4; L. 1973, ch. 182, § 4; Repealed, L. 1975, ch. 314, § 21; July 1.

Notes of Decisions

Cited in 1 case, 1972–1972 · leading case: State v. Dailey, 498 P.2d 614 (Kan. 1972).

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State v. Dailey, 498 P.2d 614 (Kan. 1972). “(K.S.A. 36-108.) It should also be noted that all books and records of persons engaged in the business of selling property and subject to the retailers' sales tax must be available for and subject to inspection at all times during the business time of the day by the Director of…”

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.