K.S.A. » Chapter 79
Kansas Statutes Annotated

K.S.A. § 79-1001b (2026)

Repealed

✓ current as of May 2026
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79-1001b.

History: L. 1971, ch. 296, § 3; L. 1982, ch. 391, § 30; Repealed, L. 1988, ch. 375, § 9; January 1, 1989.


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Notes of Decisions
Cited in 1 case, 1989–1989 · leading case: In re the Appeal by Wichita Bldg. Material Co., 784 P.2d 378 (Kan. Ct. App. 1989).
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In re the Appeal by Wichita Bldg. Material Co., 784 P.2d 378 (Kan. Ct. App. 1989). · cites it 6× “” K.S.A. 79-1001b provides the formula for calculating the fair market value of a merchant’s inventory: “The average of the fair market value of the personal property held as inventory for sale by a merchant during the preceding tax year, as established for reporting for federal…”
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