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79-1106. Taxation of national banking associations, banks, trust companies and savings and loan associations; purpose of act. It is hereby declared to be the intention of the legislature to levy a tax on national banking associations, banks, trust companies, federally chartered savings banks and savings and loan associations, which tax shall be in lieu of ad valorem taxes which might otherwise be imposed upon the intangible assets of such national banking associations, banks, trust companies, federally chartered savings banks and savings and loan associations.

History: L. 1963, ch. 463, § 1; L. 1996, ch. 270, § 7; July 1.

Cross References to Related Sections:

Tax credit for investment in stock of Kansas Venture Capital, Inc., see 74-8205.


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