Printable Format79-3109.
History: L. 1931, ch. 311, § 2; L. 1931, ch. 312, § 2; L. 1958, ch. 23, § 2 (Special Session); L. 1959, ch. 388, § 1; L. 1970, ch. 390, § 1; L. 1972, ch. 372, § 1; L. 1974, ch. 437, § 1; L. 1975, ch. 500, § 1; L. 1976, ch. 425, § 1; L. 1979, ch. 318, § 1; Repealed, L. 1982, ch. 407, § 5; May 13.
Source or prior law:
L. 1925, ch. 277, § 2; L. 1927, ch. 326, § 2.
CASE ANNOTATIONS
1. Moneys and credits feature to apply only when direct tax is to be paid upon specific items. Davis-Wellcome Mortgage Co. v. Haynes, 119 Kan. 1, 5, 237 P. 918. Overruled: Voran v. Wright, 129 Kan. 601, 607, 284 P. 807.
2. Act does not violate fourteenth amendment to federal constitution. Gafford v. Haynes, 119 Kan. 285, 239 P. 444.
3. Contracts to pay life annuities included. Wellman v. Jewell County Comm'rs, 122 Kan. 229, 252 P. 193.
4. Cited in holding mortgage registration act of 1925 constitutional. Citizens Bank v. State Tax Commission, 132 Kan. 5, 6, 294 P. 940.
5. Cited in discussing city's liability to county for 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.
6. Article 11, section 1 of constitution not violated by assessing tangible and intangible property differently. Commercial National Bank v. Board of County Commissioners, 201 Kan. 280, 281, 282, 283, 440 P.2d 634.
7. Where plaintiffs retain ultimate control and no localization and integration of assets occurs elsewhere, property remains subject to Kansas intangibles tax. Humpage v. Robards, 229 Kan. 461, 462, 464, 625 P.2d 469.
8. Intangibles tax is a statewide separately classified specific property tax and does not violate Kansas or U.S. Constitutions; authorizing local units to reduce or eliminate tax held unconstitutional. Von Ruden v. Miller, 231 Kan. 1, 2, 3, 4, 7, 8, 10, 11, 12, 13, 15, 16, 17, 19, 642 P.2d 91 (1982).
9. Noted; under K.S.A. 79-3109a (repealed, 1982) situs of intangibles used in business was taxpayer's business office. In re Application of Angle for Relief from Tax Grievance, 237 Kan. 817, 818, 819, 703 P.2d 825 (1985).
10. Cited; statute authorizing intangibles tax (K.S.A. 12-1,101) neither statewide authorization nor unauthorized delegation of legislative authority. Cogswell v. Sherman County, 238 Kan. 438, 439, 441, 710 P.2d 1331 (1985).