79-3201. Title. The title of this act shall be "Kansas income tax act."
History: L. 1933, ch. 320, ยง 1; March 29.
CASE ANNOTATIONS
1. Constitutionality of the taxing of federal military retirement benefits examined and upheld. Barker v. State, 249 Kan. 186, 815 P.2d 46 (1991); Rev'd, 112 S. Ct. 1619 (1992).
2. Cited in court's holding that until tax warrant returned unsatisfied in full (K.S.A. 79-3255), director of revenue has no right to garnishment. State Director of Taxation v. McNabb, 17 Kan. App. 2d 578, 579, 841 P.2d 462 (1992).
3. Organization chartered under federal law not exempt from state income taxes. In re Tax Appeal of Farm Credit Services of Central Kansas, 271 Kan. 805, 26 P.3d 695 (2001).
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