79-1512.
History: L. 1915, ch. 357, § 12; R.S. 1923, 79-1512; L. 1941, ch. 369, § 12; L. 1968, ch. 23, § 2; L. 1969, ch. 436, § 1; L. 1977, ch. 105, § 35; Repealed, L. 1978, ch. 395, § 51; July 1.
CASE ANNOTATIONS
1. Tax laid on Kansas property of nonresident; deduction of debts. Trust Co. v. The State, 110 Kan. 153, 167, 202 P. 853.
2. Federal estate tax should be deducted before determining state tax. Jones v. Bowman, 118 Kan. 343, 234 P. 953.
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