79-3108.
History: L. 1931, ch. 311, § 1; L. 1931, ch. 312, § 1; L. 1939, ch. 327, § 1; L. 1955, ch. 416, § 1; L. 1971, ch. 297, § 1; Repealed, L. 1982, ch. 407, § 5; May 13.
Source or prior law:
L. 1925, ch. 277, § 1; L. 1925, ch. 278, § 1; L. 1927, ch. 326, § 1.
CASE ANNOTATIONS
1. Act considered in determining deductions to be allowed life insurance companies. State, ex rel., v. Haynes, 128 Kan. 343, 346, 278 P. 39.
2. Construed in connection with § 5219 of federal banking statute; classification must operate uniformly. Voran v. Wright, 129 Kan. 1, 281 P. 938. Affirmed: 129 Kan. 601, 284 P. 807.
3. Low rate on bank stock as an unlawful discrimination as against tangible property. Stevenson v. Metsker, 130 Kan. 251, 286 P. 673.
4. Constitutionality of classification of corporation shares considered. Ryan v. State Tax Commission, 132 Kan. 1, 2, 3, 294 P. 938.
5. Moneys and credits law renders invalid tax imposed by K.S.A. 79-1101 as applied to national bank shares. Nat'l Bank v. McFarland, 20 F.2d 416. Real party in interest. McFarland v. Central Nat. Bank, 26 F.2d 890.
6. Cited in discussing recovery by county of illegal taxes wrongfully distributed. Nemaha County Comm'rs v. City of Seneca, 138 Kan. 895, 897, 28 P.2d 1034. Limited: Harvey County Comm'rs v. School District, 139 Kan. 457, 459, 32 P.2d 812.
7. State tax commission has authority to review, consider and determine tax matters under this act. Allen v. Burke, 143 Kan. 257, 258, 263, 53 P.2d 894.
8. Intangible tax situs of corporation's funds within state determined. State v. Peterson, 147 Kan. 626, 627, 78 P.2d 60.
9. Oil and gas leases held within term "notes and other evidences of debt." Denver National Bank v. State Commission of Revenue and Taxation, 176 Kan. 617, 272 P.2d 1070. Affirmed: 177 Kan. 274, 280, 279 P.2d 257.
10. 1939 amendment taxing shares of stock at intangible rate held valid. Hunt v. Eddy, 150 Kan. 1, 4, 5, 7, 8, 9, 10, 13, 14, 90 P.2d 747.
11. Mentioned in holding K.S.A. 79-3101, 79-3102 applicable to assignment of oil and gas lease production payments. National Bank of Tulsa v. Warren, 177 Kan. 281, 284, 279 P.2d 262.
12. Tax levied hereunder compared with mortgage registration tax. Missouri Pacific Railroad Co. v. Deering, 184 Kan. 283, 287, 336 P.2d 482.
13. Delaware corporation; commercial domicile in Kansas; stocks owned taxable hereunder under facts. Sinclair Pipe Line Co. v. State Commission of Revenue & Taxation, 184 Kan. 713, 714, 339 P.2d 341.
14. Shares of stock included within "notes and other evidence of debt"; not unconstitutional that tangible and intangible property are assessed differently. Commercial National Bank v. Board of County Commissioners, 201 Kan. 280, 283, 440 P.2d 634.
15. Cited by dissent where majority held situs of intangibles used in business (K.S.A. 79-3109a; repealed, 1982) was taxpayer's office. In re Application of Angle for Relief from Tax Grievance, 237 Kan. 817, 820, 703 P.2d 825 (1985).
|
|