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

K.S.A. § 79-3293 (2026)

Same; application of K.S.A. 79-3271 through 79-3292

✓ current as of May 2026
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79-3293. Same; application of K.S.A. 79-3271 through 79-3292. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1962.

History: L. 1963, ch. 485, § 23; April 25.

CASE ANNOTATIONS

1. Income from sale of oil and gas leases constituted nonbusiness income from intangible personal property; taxable at commercial domicile. Western Natural Gas Co. v. McDonald, 202 Kan. 98, 102, 446 P.2d 781.


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Notes of Decisions
Cited in 1 case, 1974–1974 · leading case: Amoco Prod. Co. v. Armold, Dir. of Taxation, 518 P.2d 453 (Kan. 1974).
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Amoco Prod. Co. v. Armold, Dir. of Taxation, 518 P.2d 453 (Kan. 1974). “79-3271 through K.S.A. 79-3293. In the instant case the Director of Revenue has required the appellant to compute its Kansas Income Tax according to K.”
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.