79-3289.
Same; construction of act.
This act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.
History:
L. 1963, ch. 485, § 19; April 25.
CASE ANNOTATIONS
1. Mentioned in action challenging order requiring multistate corporation to apportion net business income under separate accounting method. Amoco Production Co. v. Armold, Director of Taxation, 213 Kan. 636, 650, 657, 518 P.2d 453.
2. Cited in dissent; whether transactional or functional test governs whether taxpayer's sale of common stock is business income examined. In re Tax Appeal of Chief Industries, Inc., 255 Kan. 640, 652, 875 P.2d 278 (1994).
In Re Tax Appeal of Chief Indus., Inc., 875 P.2d 278 (Kan. 1994). · cites it 6ד79-3289 is a legislative signal endorsing multistate uniformity (the Kansas enactment "shall be construed as to effectuate its general purpose to make uniform the law of those states which enact it"). Kansas adopted the multistate tax compact, K.”
Amoco Prod. Co. v. Armold, Dir. of Taxation, 518 P.2d 453 (Kan. 1974). · cites it 3דAmoco argues that the statistical and narrative information presented conclusively shows that the formula method does what was intended by the Uniform Act and claims that the Director has not submitted any evidence to the contrary.”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.