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, ยง 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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