Printable Format79-3236. Rules and regulations. The secretary of revenue shall adopt rules and regulations not inconsistent with the provisions of this act, as necessary.
History: L. 1933, ch. 320, § 36; L. 1972, ch. 342, § 98; July 1.
Law Review and Bar Journal References:
"Tax Advantages of Small Business Corporations," Murray F. Hardesty, 34 J.B.A.K. 5, 58 (1965).
CASE ANNOTATIONS
1. Question whether practices and policies have same effect as rules and regulations discussed. Aircraft Steel & Supply Co. v. State Comm. of Revenue and Taxation, 173 Kan. 524, 531, 249 P.2d 664.
2. Mentioned; liquidating corporation subject to capital gains tax. Republic Natural Gas Co. v. Axe, 197 Kan. 91, 94, 415 P.2d 406.
3. 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, 643, 518 P.2d 453.