Kansas Statutes Annotated

K.S.A. § 40-253 (2026)

Payment of fees and taxes in other states by Kansas companies; retaliatory measures, when

✓ current as of May 2026

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40-253. Payment of fees and taxes in other states by Kansas companies; retaliatory measures, when. Whenever the existing or future laws of any other state or country shall require from insurance companies or fraternal benefit societies organized under the laws of this state, applying to do business in such other state or country, any deposit of securities in such state or country for the protection of policyholders therein or any payment for taxes, fines, penalties, certificates of authority, licenses, fees, or compensation for examination, including taxes or fees based on fire premiums, greater than the amount required for such purpose from insurance companies or agents of other states by the then existing laws of this state, then, and in every case, all companies and agents of any such state or country, doing business in this state shall make the same deposit, for a like purpose, with the commissioner of insurance of this state, and pay to the commissioner of insurance for taxes, fines, penalties, certificates of authority, licenses, fees, or compensation for examination, including taxes or fees based on fire premiums, an amount equal to the amount of such charges and payments imposed by the laws of such other state or country upon the companies of this state and the agents thereof. The provisions of this section shall not apply to special purpose assessments or guaranty association assessments both under the laws of this state and under the laws of any other state or country, and any tax offset or credit for any such assessment shall, for purposes of this section, be treated as a tax paid both under the laws of this state and under the laws of any other state or country.

History: L. 1927, ch. 231, 40-253; L. 1951, ch. 293, § 1; L. 1967, ch. 256, § 1; L. 1997, ch. 175, § 6; July 1.

Notes of Decisions

Cited in 4 cases, 1947–1999 · leading case: Twin City Fire Ins. v. Bell, 658 P.2d 1038 (Kan. 1983).

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Twin City Fire Ins. v. Bell, 658 P.2d 1038 (Kan. 1983). · cites it 6× “: Twin City Fire Insurance Company and four other Minnesota-based insurance companies brought this action in the Shawnee District Court against Fletcher Bell, Commissioner of Insurance of the State of Kansas, challenging the Commissioner’s interpretation of K.S.A. 40-253 and his…”

Peoples Nat. Gas Div. of N. Nat. Gas Co. v. State Corp. Comm'n, 644 P.2d 999 (Kan. Ct. App. 1982). “§ 40-253 . Again the statutory requirements and limitations are those expressed by K.”

Prudential Ins. Co. of Am. v. Comm'r of Revenue, 709 N.E.2d 1096 (Mass. 1999). “§ 27-1-20-12 (Michie 1994); Kan. Stat. Ann. § 40-253 (1993 & Supp. 1998); La.”

Massachusetts Mut. Life Ins. v. Hobbs, 181 P.2d 512 (Kan. 1947). · cites it 4× “The parties made a stipulation as to the facts, as follows: “In arriving at the assessment in this ease the defendant claimed, and the plaintiff denied, (a) that, section 40-253, G. S. 1935, and that part of the Massachusetts law imposing an exaction of one-fourth of one percent…”

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