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

K.S.A. § 79-1113 (2026)

National banking associations and banks and corporations holding stock therein; exemption from intangibles tax

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

79-1113. National banking associations and banks and corporations holding stock therein; exemption from intangibles tax. Shares, shares of stock or other evidence of ownership of national banking associations and banks located or doing business within the state, and all income therefrom and the shares, shares of stock or other evidence of ownership of corporations holding stock of a national banking association or bank located or doing business in Kansas, to the extent the income of such corporation is attributable to dividends received on such stock, and all income therefrom, shall be exempt from the tax imposed on moneys, notes and other evidences of debt by K.S.A. 79-3109 and any amendments thereof.

History: L. 1963, ch. 463, § 8; L. 1970, ch. 390, § 2; July 1.

Notes of Decisions
Cited in 1 case, 1982–1982 · leading case: Von Ruden v. Miller, 642 P.2d 91 (Kan. 1982).
Sort: Relevance Newest Treatment
Von Ruden v. Miller, 642 P.2d 91 (Kan. 1982). · cites it 8× “, a resident of Reno County, was levied a tax of $29 on his intangible property pursuant to K.S.A. 1980 Supp. 79-3109.”
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.